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 NI605427 Mr Turlough McShane Mrs Lisa McShane SI Production Services Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI605427 2023-06-30 NI605427 2024-06-30 NI605427 2023-07-01 2024-06-30 NI605427 frs-core:CurrentFinancialInstruments 2024-06-30 NI605427 frs-core:ComputerEquipment 2023-07-01 2024-06-30 NI605427 frs-core:FurnitureFittings 2024-06-30 NI605427 frs-core:FurnitureFittings 2023-07-01 2024-06-30 NI605427 frs-core:FurnitureFittings 2023-06-30 NI605427 frs-core:NetGoodwill 2024-06-30 NI605427 frs-core:NetGoodwill 2023-07-01 2024-06-30 NI605427 frs-core:NetGoodwill 2023-06-30 NI605427 frs-core:MotorVehicles 2024-06-30 NI605427 frs-core:MotorVehicles 2023-07-01 2024-06-30 NI605427 frs-core:MotorVehicles 2023-06-30 NI605427 frs-core:PlantMachinery 2024-06-30 NI605427 frs-core:PlantMachinery 2023-07-01 2024-06-30 NI605427 frs-core:PlantMachinery 2023-06-30 NI605427 frs-core:ShareCapital 2024-06-30 NI605427 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI605427 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 NI605427 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 NI605427 frs-bus:SmallEntities 2023-07-01 2024-06-30 NI605427 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 NI605427 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 NI605427 1 2023-07-01 2024-06-30 NI605427 frs-bus:Director1 2023-07-01 2024-06-30 NI605427 frs-bus:Director2 2023-07-01 2024-06-30 NI605427 frs-countries:NorthernIreland 2023-07-01 2024-06-30 NI605427 2022-06-30 NI605427 2023-06-30 NI605427 2022-07-01 2023-06-30 NI605427 frs-core:CurrentFinancialInstruments 2023-06-30 NI605427 frs-core:ShareCapital 2023-06-30 NI605427 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: NI605427
Show Inc. Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
RWCA LTD
158 Upper Newtownards Road
Belfast
Co Antrim
BT4 3EQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI605427
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 22,811 37,769
22,811 37,769
CURRENT ASSETS
Debtors 6 223,972 216,163
Cash at bank and in hand 44,751 15,022
268,723 231,185
Creditors: Amounts Falling Due Within One Year 7 (181,779 ) (165,585 )
NET CURRENT ASSETS (LIABILITIES) 86,944 65,600
TOTAL ASSETS LESS CURRENT LIABILITIES 109,755 103,369
NET ASSETS 109,755 103,369
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 109,754 103,368
SHAREHOLDERS' FUNDS 109,755 103,369
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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 Profit and Loss Account.
On behalf of the board
Mr Turlough McShane
Director
01/03/2025
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
Show Inc. Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI605427 . The registered office is Unit 1, 44-58 Dargan Crescent, Belfast, BT3 9JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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:
2024 2023
Sales, marketing and distribution 90 90
90 90
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 200,000
As at 30 June 2024 200,000
Amortisation
As at 1 July 2023 200,000
As at 30 June 2024 200,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 273,521 139,012 21,709 434,242
As at 30 June 2024 273,521 139,012 21,709 434,242
Depreciation
As at 1 July 2023 271,857 102,908 21,708 396,473
Provided during the period 832 14,126 - 14,958
As at 30 June 2024 272,689 117,034 21,708 411,431
Net Book Value
As at 30 June 2024 832 21,978 1 22,811
As at 1 July 2023 1,664 36,104 1 37,769
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 199,904 215,678
Other debtors 1,500 -
Amounts owed by group undertakings 22,568 485
223,972 216,163
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,727 12,911
Bank loans and overdrafts 23,877 34,142
Corporation tax 3,831 5,274
Other taxes and social security 11,422 -
VAT 58,833 60,451
Accruals and deferred income 80,089 52,807
181,779 165,585
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is SI Production Services Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5