Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 NI609641 Mr Jonathan Dobson Mrs Sarah Dobson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI609641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 NI609641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 NI609641 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 NI609641 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 NI609641 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 NI609641 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 NI609641 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 NI609641 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 NI609641 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 NI609641 2022-03-31 NI609641 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2023-03-31 NI609641 dpl-frs:Item12 2022-04-01 2023-03-31 NI609641 dpl-frs:Item12 2022-03-31 NI609641 dpl-frs:Item12 2023-03-31 NI609641 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 NI609641 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 NI609641 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 NI609641 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 NI609641 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 NI609641 1 2022-04-01 2023-03-31 NI609641 frs-countries:NorthernIreland 2022-04-01 2023-03-31 NI609641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 NI609641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 NI609641 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 NI609641 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 NI609641 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 NI609641 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frs-core:ComputerEquipment 2021-03-31 NI609641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 NI609641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 NI609641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 NI609641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 NI609641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 NI609641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 NI609641 frs-core:FurnitureFittings 2022-03-31 NI609641 frs-core:FurnitureFittings 2021-04-01 2022-03-31 NI609641 frs-core:FurnitureFittings 2021-03-31 NI609641 frs-core:NetGoodwill 2022-03-31 NI609641 frs-core:NetGoodwill 2021-04-01 2022-03-31 NI609641 frs-core:NetGoodwill 2021-03-31 NI609641 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 NI609641 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 NI609641 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 NI609641 frs-core:LandBuildings 2022-03-31 NI609641 frs-core:LandBuildings 2021-04-01 2022-03-31 NI609641 frs-core:LandBuildings 2021-03-31 NI609641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 NI609641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 NI609641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 NI609641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 NI609641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 NI609641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 NI609641 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 NI609641 frs-core:MoreThanFiveYears 2022-03-31 NI609641 frs-core:MotorVehicles 2022-03-31 NI609641 frs-core:MotorVehicles 2021-04-01 2022-03-31 NI609641 frs-core:MotorVehicles 2021-03-31 NI609641 frs-core:OtherResidualIntangibleAssets 2022-03-31 NI609641 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frs-core:SharePremium 2021-03-31 NI609641 frs-core:SharePremium 2022-03-31 NI609641 frs-core:ShareCapital 2021-04-01 2022-03-31 NI609641 frs-core:ShareCapital 2021-03-31 NI609641 frs-core:ShareCapital 2022-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI609641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 NI609641 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 NI609641 frs-countries:Europe 2021-04-01 2022-03-31 NI609641 frs-countries:NorthAmerica 2021-04-01 2022-03-31 NI609641 frs-countries:SouthAmerica 2021-04-01 2022-03-31 NI609641 frs-countries:Asia 2021-04-01 2022-03-31 NI609641 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 NI609641 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 NI609641 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 NI609641 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 NI609641 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 NI609641 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 NI609641 frs-bus:FullAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:FRS102 2021-04-01 2022-03-31 NI609641 frs-bus:MediumEntities 2021-04-01 2022-03-31 NI609641 frs-bus:SmallEntities 2021-04-01 2022-03-31 NI609641 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 NI609641 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 NI609641 frs-bus:Audited 2021-04-01 2022-03-31 NI609641 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 NI609641 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 NI609641 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI609641 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI609641 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI609641 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass1 2021-03-31 NI609641 frs-bus:OrdinaryShareClass1 2022-03-31 NI609641 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass2 2021-03-31 NI609641 frs-bus:OrdinaryShareClass2 2022-03-31 NI609641 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass3 2021-03-31 NI609641 frs-bus:OrdinaryShareClass3 2022-03-31 NI609641 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass4 2021-03-31 NI609641 frs-bus:OrdinaryShareClass4 2022-03-31 NI609641 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 NI609641 frs-bus:OrdinaryShareClass5 2021-03-31 NI609641 frs-bus:OrdinaryShareClass5 2022-03-31 NI609641 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 NI609641 frs-bus:PreferenceShareClass1 2021-03-31 NI609641 frs-bus:PreferenceShareClass1 2022-03-31 NI609641 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 NI609641 frs-bus:PreferenceShareClass2 2021-03-31 NI609641 frs-bus:PreferenceShareClass2 2022-03-31 NI609641 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 NI609641 frs-bus:PreferenceShareClass3 2021-03-31 NI609641 frs-bus:PreferenceShareClass3 2022-03-31 NI609641 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 NI609641 frs-bus:PreferenceShareClass4 2021-03-31 NI609641 frs-bus:PreferenceShareClass4 2022-03-31 NI609641 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 NI609641 frs-bus:PreferenceShareClass5 2021-03-31 NI609641 frs-bus:PreferenceShareClass5 2022-03-31 NI609641 1 2021-04-01 2022-03-31 NI609641 1 2022-03-31 NI609641 1 2021-04-01 2022-03-31 NI609641 frs-core:LeasedAssets 2021-04-01 2022-03-31 NI609641 frs-core:OwnedAssets 2021-04-01 2022-03-31 NI609641 frs-core:CurrencyRisk 2021-04-01 2022-03-31 NI609641 frs-core:MarketRisk 2021-04-01 2022-03-31 NI609641 frs-core:InterestRateRisk 2021-04-01 2022-03-31 NI609641 frs-core:DeferredTaxation 2021-04-01 2022-03-31 NI609641 frs-core:DeferredTaxation 2021-03-31 NI609641 frs-core:DeferredTaxation 2022-03-31 NI609641 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI609641 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 NI609641 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 NI609641 frs-core:ProvisionsDeferredTax 2022-03-31 NI609641 frs-core:OtherDeferredTax 2022-03-31 NI609641 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 NI609641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 NI609641 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 NI609641 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 NI609641 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 NI609641 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 NI609641 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 NI609641 frs-core:TaxCreditsDeferredTax 2022-03-31 NI609641 frs-core:CostValuation 2021-03-31 NI609641 frs-core:AdditionsToInvestments 2022-03-31 NI609641 frs-core:DisposalsRepaymentsInvestments 2022-03-31 NI609641 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 NI609641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 NI609641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 NI609641 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 NI609641 frs-core:CostValuation 2022-03-31 NI609641 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 NI609641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 NI609641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 NI609641 frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:ListedExchangeTraded 2021-03-31 NI609641 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 NI609641 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 NI609641 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 NI609641 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Registered number: NI609641
Tealrock Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Allen Fleming CA Limited
Chartered Accountants & Chartered Tax Advisors
161-163 Upper Lisburn Road
Finaghy
Belfast
BT10 0LJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI609641
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 127,746 154,716
127,746 154,716
CURRENT ASSETS
Stocks 5 186,885 2,046,164
Debtors 6 1,623,640 491,681
Cash at bank and in hand 357,357 78,539
2,167,882 2,616,384
Creditors: Amounts Falling Due Within One Year 7 (1,455,797 ) (2,113,938 )
NET CURRENT ASSETS (LIABILITIES) 712,085 502,446
TOTAL ASSETS LESS CURRENT LIABILITIES 839,831 657,162
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,772 ) (27,646 )
NET ASSETS 810,059 629,516
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 810,056 629,513
SHAREHOLDERS' FUNDS 810,059 629,516
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Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jonathan Dobson
Director
20 December 2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Tealrock Properties Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI609641 . The registered office is 24 Sandown Road , Belfast, BT5 6GY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Motor Vehicles 33% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 14)
14 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 219,999 19,534 5,021 13,454 258,008
Additions 19,662 - 636 21,414 41,712
As at 31 March 2023 239,661 19,534 5,657 34,868 299,720
Depreciation
As at 1 April 2022 78,890 15,872 712 7,818 103,292
Provided during the period 56,436 3,662 1,339 7,245 68,682
As at 31 March 2023 135,326 19,534 2,051 15,063 171,974
Net Book Value
As at 31 March 2023 104,335 - 3,606 19,805 127,746
As at 1 April 2022 141,109 3,662 4,309 5,636 154,716
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5. Stocks
2023 2022
£ £
Work in progress 186,885 2,046,164
186,885 2,046,164
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,437,652 359,182
Other debtors 70,283 70,243
VAT 72,110 62,256
Amounts owed by Related Parties 43,595 -
1,623,640 491,681
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 972,306 676,517
Corporation tax 46,849 6,698
Other creditors 85,807 66,129
Accruals and deferred income - 12,955
Director's loan account 835 835
Amounts owed to related parties 350,000 1,350,804
1,455,797 2,113,938
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
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9. Related Party Transactions
Mr James George DobsonMr James George Dobson was a shareholder holding a participating interest in the company during the financial year.A loan was provided by Mr James George Dobson for trading purposes. The balance due at 31st March 2023 amounted to Nil (March 2022 £424,716). The loan is unsecured and repayable on demand.

Mr James George Dobson

Mr James George Dobson was a shareholder holding a participating interest in the company during the financial year.

A loan was provided by Mr James George Dobson for trading purposes. The balance due at 31st March 2023 amounted to Nil (March 2022 £424,716). The loan is unsecured and repayable on demand.

Mr Robert John DobsonA loan was provided by Mr Robert John Dobson for trading purposes. The balance due at 31st March 2023 amounted to Nil (March 2022 £424,716). The loan is unsecured and repayable on demand.

Mr Robert John Dobson

A loan was provided by Mr Robert John Dobson for trading purposes. The balance due at 31st March 2023 amounted to Nil (March 2022 £424,716). The loan is unsecured and repayable on demand.

Strand Homes I LimitedCommon ownershipA loan of £350,000 was made by Strand Homes I Ltd. This loan is interest free and repayable on demand.

Strand Homes I Limited

Common ownership

A loan of £350,000 was made by Strand Homes I Ltd. This loan is interest free and repayable on demand.

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