Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2023 1 October 2022 false 1 October 2023 30 June 2024 30 June 2024 NI034817 Mr James Stuart Martin Riddell Mr Hugh Martin Lavery Mr Stephen Martin McElvogue Mr James Stuart Martin Riddell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI034817 2023-09-30 NI034817 2024-06-30 NI034817 2023-10-01 2024-06-30 NI034817 frs-core:CurrentFinancialInstruments 2024-06-30 NI034817 frs-core:ComputerEquipment 2024-06-30 NI034817 frs-core:ComputerEquipment 2023-10-01 2024-06-30 NI034817 frs-core:ComputerEquipment 2023-09-30 NI034817 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-06-30 NI034817 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-06-30 NI034817 frs-core:MotorVehicles 2024-06-30 NI034817 frs-core:MotorVehicles 2023-10-01 2024-06-30 NI034817 frs-core:MotorVehicles 2023-09-30 NI034817 frs-core:PlantMachinery 2024-06-30 NI034817 frs-core:PlantMachinery 2023-10-01 2024-06-30 NI034817 frs-core:PlantMachinery 2023-09-30 NI034817 frs-core:ShareCapital 2024-06-30 NI034817 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI034817 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-06-30 NI034817 frs-bus:FilletedAccounts 2023-10-01 2024-06-30 NI034817 frs-bus:SmallEntities 2023-10-01 2024-06-30 NI034817 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-06-30 NI034817 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-06-30 NI034817 frs-bus:Director1 2023-10-01 2024-06-30 NI034817 frs-bus:Director1 2023-09-30 NI034817 frs-bus:Director1 2024-06-30 NI034817 frs-bus:Director2 2023-10-01 2024-06-30 NI034817 frs-bus:Director3 2023-10-01 2024-06-30 NI034817 frs-bus:CompanySecretary1 2023-10-01 2024-06-30 NI034817 frs-countries:NorthernIreland 2023-10-01 2024-06-30 NI034817 2022-09-30 NI034817 2023-09-30 NI034817 2022-10-01 2023-09-30 NI034817 frs-core:CurrentFinancialInstruments 2023-09-30 NI034817 frs-core:ShareCapital 2023-09-30 NI034817 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: NI034817
Roxboro Lighting Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 30 June 2024
McCleary & Company Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI034817
30 June 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,165 21,827
19,165 21,827
CURRENT ASSETS
Stocks 5 215,460 266,043
Debtors 6 15,758 93,335
Cash at bank and in hand 70,870 170,965
302,088 530,343
Creditors: Amounts Falling Due Within One Year 7 (90,719 ) (172,788 )
NET CURRENT ASSETS (LIABILITIES) 211,369 357,555
TOTAL ASSETS LESS CURRENT LIABILITIES 230,534 379,382
PROVISIONS FOR LIABILITIES
Deferred Taxation - (5,239 )
NET ASSETS 230,534 374,143
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 230,434 374,043
SHAREHOLDERS' FUNDS 230,534 374,143
Page 1
Page 2
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 James Stuart Martin Riddell
Director
Mr Hugh Martin Lavery
Director
Mr Stephen Martin McElvogue
Director
18 September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roxboro Lighting Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI034817 . The registered office is Quaker Buildings, High Street, Lurgan, Co. Armagh, BT66 8BB.
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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.
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:
Freehold Not provided and at varying rates on cost
Leasehold 20% on reducing balance,
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
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. 
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 years 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 assets reflect 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 period was: 9 (2023: 10)
9 10
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 55,817 23,796 6,677 86,290
As at 30 June 2024 55,817 23,796 6,677 86,290
Depreciation
As at 1 October 2023 37,631 20,619 6,213 64,463
Provided during the period 1,950 596 116 2,662
As at 30 June 2024 39,581 21,215 6,329 67,125
Net Book Value
As at 30 June 2024 16,236 2,581 348 19,165
As at 1 October 2023 18,186 3,177 464 21,827
5. Stocks
30 June 2024 30 September 2023
£ £
Stock 215,460 266,043
6. Debtors
30 June 2024 30 September 2023
£ £
Due within one year
Amounts owed by participating interests - 38,240
Other debtors 4,169 55,095
4,169 93,335
Due after more than one year
Other debtors 11,589 -
15,758 93,335
7. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 September 2023
£ £
Trade creditors 29,864 66,469
Other creditors 37,727 58,594
Taxation and social security 23,128 47,725
90,719 172,788
Page 4
Page 5
8. Share Capital
30 June 2024 30 September 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr James Riddell 43,670 15,320 58,571 - 419
Loan balances are repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements. 
Page 5