Company registration number: NI661358
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
CAPMAM Limited
Pages for filing with the Registrar
Company registration number: NI661358
CAPMAM Limited
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 12,000 12,000
Tangible assets 5 26,384 28,928
38,384 40,928
Current assets
Stocks 2,141 2,633
Debtors 6 1,475 1,390
Cash at bank and in hand 14,807 12,377
18,423 16,400
Creditors: amounts falling due within one year
7 (21,160) (19,738)
Net current liabilities (2,737) (3,338)
Total assets less current liabilities 35,647 37,590
Provisions for liabilities (4,326) (4,810)
NET ASSETS 31,321 32,780
Capital and reserves
Called up share capital 2 2
Profit and loss account 31,319 32,778
TOTAL EQUITY 31,321 32,780
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI661358
CAPMAM Limited
Balance sheet - continued
as at 31 May 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 26 October 2026 and signed on its behalf by:
Mrs C Devlin, Director Mr P Devlin, Director
26 October 2026 26 October 2026
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CAPMAM Limited
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
CAPMAM Limited is a private company registered in Northern Ireland. Its registered number is NI661358. The company is limited by shares. Its registered office is 34 Drumman Heights, Armagh, County Armagh, BT61 9SL.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% straight line
Plant and machinery etc.:
Fixtures & fittings - 10% reducing balance
Computer equipment - 20% reducing balance
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CAPMAM Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Intangible assets
Goodwill
£
Cost
At 1 June 2025 12,000
At 31 May 2026 12,000
Amortisation
At 31 May 2026 -
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CAPMAM Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
4 Intangible assets - continued
Net book value
At 31 May 2026 12,000
At 31 May 2025 12,000
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 June 2025 3,614 41,677 45,291
At 31 May 2026 3,614 41,677 45,291
Depreciation
At 1 June 2025 - 16,363 16,363
Charge for year - 2,544 2,544
At 31 May 2026 - 18,907 18,907
Net book value
At 31 May 2026 3,614 22,770 26,384
At 31 May 2025 3,614 25,314 28,928
6 Debtors
2026 2025
£ £
Trade debtors 1,475 1,390
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CAPMAM Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
7 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors - 1,059
Amounts owed to directors 160 198
Other creditors 8,533 7,987
Taxation 6,146 4,938
VAT payable 6,321 5,556
21,160 19,738
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