Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 NI624707 Mr Caomhin Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI624707 2023-05-31 NI624707 2024-05-31 NI624707 2023-06-01 2024-05-31 NI624707 frs-core:CurrentFinancialInstruments 2024-05-31 NI624707 frs-core:ShareCapital 2024-05-31 NI624707 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI624707 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 NI624707 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 NI624707 frs-bus:SmallEntities 2023-06-01 2024-05-31 NI624707 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 NI624707 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 NI624707 frs-bus:Director1 2023-06-01 2024-05-31 NI624707 frs-countries:NorthernIreland 2023-06-01 2024-05-31 NI624707 2022-05-31 NI624707 2023-05-31 NI624707 2022-06-01 2023-05-31 NI624707 frs-core:CurrentFinancialInstruments 2023-05-31 NI624707 frs-core:ShareCapital 2023-05-31 NI624707 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: NI624707
Black Arrow Investments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: NI624707
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 129,289 129,289
129,289 129,289
CURRENT ASSETS
Cash at bank and in hand 8,248 8,248
8,248 8,248
Creditors: Amounts Falling Due Within One Year 5 (132,216 ) (131,091 )
NET CURRENT ASSETS (LIABILITIES) (123,968 ) (122,843 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,321 6,446
NET ASSETS 5,321 6,446
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 5,221 6,346
SHAREHOLDERS' FUNDS 5,321 6,446
Page 1
Page 2
For the year ending 31 May 2024 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 Caomhin Murray
Director
30/11/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Black Arrow Investments Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI624707 . The registered office is 34 High Street, Holywood, BT18 9AD.
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. Investment Properties
The investment property is accounted for under FRS102 Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investment Property
2024
£
Fair Value
As at 1 June 2023 and 31 May 2024 129,289
Investment property is carried at fair value determined annually by the directors. There has not been a third party valuation carried out on the property. The directors are of the opinion that the fair value is reflective of the value which could be realised in the event of a sale. 
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 108 108
Other creditors 129,921 128,587
Accruals and deferred income 2,187 2,396
132,216 131,091
Page 3