Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 25 May 2022 false 1 October 2023 30 September 2024 30 September 2024 NI688476 Mrs Diane Elizabeth Jean Riddell Mr James Stuart Martin Riddell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI688476 2023-09-30 NI688476 2024-09-30 NI688476 2023-10-01 2024-09-30 NI688476 frs-core:CurrentFinancialInstruments 2024-09-30 NI688476 frs-core:ShareCapital 2024-09-30 NI688476 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI688476 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 NI688476 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 NI688476 frs-bus:SmallEntities 2023-10-01 2024-09-30 NI688476 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 NI688476 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 NI688476 frs-core:CostValuation 2023-09-30 NI688476 frs-core:DisposalsRepaymentsInvestments 2024-09-30 NI688476 frs-core:CostValuation 2024-09-30 NI688476 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 NI688476 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 NI688476 frs-bus:Director1 2023-10-01 2024-09-30 NI688476 frs-bus:Director1 2023-09-30 NI688476 frs-bus:Director1 2024-09-30 NI688476 frs-bus:Director2 2023-10-01 2024-09-30 NI688476 frs-countries:NorthernIreland 2023-10-01 2024-09-30 NI688476 2022-05-24 NI688476 2023-09-30 NI688476 2022-05-25 2023-09-30 NI688476 frs-core:CurrentFinancialInstruments 2023-09-30 NI688476 frs-core:ShareCapital 2023-09-30 NI688476 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: NI688476
Unix Investment Company Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
McCleary & Company Ltd.
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI688476
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 650,000
- 650,000
CURRENT ASSETS
Debtors 5 434,639 -
Cash at bank and in hand 17,613 1
452,252 1
Creditors: Amounts Falling Due Within One Year 6 (1,832 ) -
NET CURRENT ASSETS (LIABILITIES) 450,420 1
TOTAL ASSETS LESS CURRENT LIABILITIES 450,420 650,001
NET ASSETS 450,420 650,001
CAPITAL AND RESERVES
Called up share capital 7 650,000 650,000
Profit and Loss Account (199,580 ) 1
SHAREHOLDERS' FUNDS 450,420 650,001
For the year ending 30 September 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.
The financial statements were approved by the board of directors on 7 May 2025 and were signed on its behalf by:
Mr James Stuart Martin Riddell
Director
7 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Unix Investment Company Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI688476 . The registered office is Quaker Buildings High Street, Lurgan, Craigavon, 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. 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 year was: NIL (2023: NIL)
- -
4. Investments
Subsidiaries
£
Cost
As at 1 October 2023 650,000
Disposals (650,000 )
As at 30 September 2024 -
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 650,000
During the year the company disposed of a 100% holding in Roxboro Lighting Limited.
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Page 3
5. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Other debtors 69,427 -
Due after more than one year
Other debtors 365,212 -
434,639 -
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Trade creditors 1 -
Other creditors 1,200 -
Taxation and social security 631 -
1,832 -
7. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 650,000 650,000
8. 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 September 2024
£ £ £ £ £
Mr James Riddell - 11,717 - - 11,717
Loan balances are repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements. 
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