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Company Registration Number: NI671408

Carma Manufacturing Ltd

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 July 2025

Carma Manufacturing Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Aaron McGilligan
| Michael Colton
Company Registration Number | NI671408
Registered Office | 16 Mount Charles
| Belfast
| BT7 1NZ
Business Address | 65a Tattysallagh Road
| Omagh
| BT78 5BR
Accountants | Muldoon
| 16 Mount Charles
| Belfast
| BT7 1NZ
Bankers | Bank of Ireland
| 13 Market Street
| BT66 6AR
| Northern Ireland

Carma Manufacturing Ltd

DIRECTORS' REPORT

for the financial year ended 31 July 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 July 2025.

Directors

The directors who served during the financial year are as follows:

Aaron McGilligan

Michael Colton

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Michael Colton

Director

16 April 2026

Carma Manufacturing Ltd

Company Registration Number: NI671408

STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 6,097 |  | 7,621
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 10 |  | 10
Cash and cash equivalents |  |  | 53 |  | 13
|  |  | ───────── |  | ─────────
|  |  | 63 |  | 23
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (48,786) |  | (48,636)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (48,723) |  | (48,613)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (42,626) |  | (40,992)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | (42,636) |  | (41,002)
|  |  | ───────── |  | ─────────
Shareholders' Deficit |  |  | (42,626) |  | (40,992)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 16 April 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Michael Colton |  |  |  |  |
Director |  |  |  |  |

Carma Manufacturing Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Carma Manufacturing Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI671408. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. Other retail sale not in stores, stalls or markets. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing Balance
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The directors believe that the company will continue to be profitable in the future. The ability of the company to continue to trade as a going concern is wholly dependent on the continued support of its directors, hence the directors feel it is appropriate to prepare the financial statements on the going concern basis.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 14,772 | 142 | 14,914
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 14,772 | 142 | 14,914
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 7,209 | 84 | 7,293
| Charge for the financial year | 1,513 | 11 | 1,524
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 8,722 | 95 | 8,817
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 6,050 | 47 | 6,097
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 7,563 | 58 | 7,621
|  | ═════════ | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | 10 | 10
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Amounts owed to group undertakings | 27,731 | 27,581
| Directors' current accounts | 19,055 | 19,055
| Accruals | 2,000 | 2,000
|  | ───────── | ─────────
|  | 48,786 | 48,636
|  | ═════════ | ═════════