Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 NI021697 Mr C Clarke Mr S McEvoy Mr P Scullion Mr M Delaney Mr M G McCafferty Mr D W Brennan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI021697 2023-06-30 NI021697 2024-06-30 NI021697 2023-07-01 2024-06-30 NI021697 frs-core:Non-currentFinancialInstruments 2024-06-30 NI021697 frs-core:FurnitureFittings 2023-07-01 2024-06-30 NI021697 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 NI021697 frs-core:OtherReservesSubtotal 2024-06-30 NI021697 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI021697 frs-bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 NI021697 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 NI021697 frs-bus:SmallEntities 2023-07-01 2024-06-30 NI021697 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 NI021697 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 NI021697 frs-bus:Director1 2023-07-01 2024-06-30 NI021697 frs-bus:Director2 2023-07-01 2024-06-30 NI021697 frs-bus:Director3 2023-07-01 2024-06-30 NI021697 frs-bus:Director4 2023-07-01 2024-06-30 NI021697 frs-bus:Director5 2023-07-01 2024-06-30 NI021697 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 NI021697 frs-countries:NorthernIreland 2023-07-01 2024-06-30 NI021697 2022-06-30 NI021697 2023-06-30 NI021697 2022-07-01 2023-06-30 NI021697 frs-core:Non-currentFinancialInstruments 2023-06-30 NI021697 frs-core:OtherReservesSubtotal 2023-06-30 NI021697 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: NI021697
Columbanus Enterprises Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Scullion & Co Chartered Accountants
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: NI021697
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 86,120 92,673
86,120 92,673
CURRENT ASSETS
Debtors 2,439 2,080
Cash at bank and in hand 116,863 107,858
119,302 109,938
Creditors: Amounts Falling Due Within One Year (1,808 ) (1,978 )
NET CURRENT ASSETS (LIABILITIES) 117,494 107,960
TOTAL ASSETS LESS CURRENT LIABILITIES 203,614 200,633
Creditors: Amounts Falling Due After More Than One Year (14,760 ) (15,803 )
NET ASSETS 188,854 184,830
RESERVES
Other reserves 160,481 160,481
Income and Expenditure Account 28,373 24,349
MEMBERS' FUNDS 188,854 184,830
Page 1
Page 2
For the year 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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr P Scullion
Director
3 December 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Columbanus Enterprises Limited is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI021697 . The registered office is 28 York Lane, Belfast, BT1 2LY.
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:
Freehold 2% Straight Line
Fixtures & Fittings 15% Reducing Balance
2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 312,426
As at 30 June 2024 312,426
Depreciation
As at 1 July 2023 219,753
Provided during the period 6,553
As at 30 June 2024 226,306
Net Book Value
As at 30 June 2024 86,120
As at 1 July 2023 92,673
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4