Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 NI036542 Mr Jeff Hull Mrs Sandra Hull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI036542 2023-08-31 NI036542 2024-08-31 NI036542 2023-09-01 2024-08-31 NI036542 frs-core:Non-currentFinancialInstruments 2024-08-31 NI036542 frs-core:BetweenOneFiveYears 2024-08-31 NI036542 frs-core:ComputerEquipment 2023-09-01 2024-08-31 NI036542 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 NI036542 frs-core:FurnitureFittings 2023-09-01 2024-08-31 NI036542 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 NI036542 frs-core:MotorVehicles 2023-09-01 2024-08-31 NI036542 frs-core:PlantMachinery 2023-09-01 2024-08-31 NI036542 frs-core:ShareCapital 2024-08-31 NI036542 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI036542 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 NI036542 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 NI036542 frs-bus:SmallEntities 2023-09-01 2024-08-31 NI036542 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 NI036542 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 NI036542 frs-bus:Director1 2023-09-01 2024-08-31 NI036542 frs-bus:Director1 2023-08-31 NI036542 frs-bus:Director1 2024-08-31 NI036542 frs-bus:Director2 2023-09-01 2024-08-31 NI036542 frs-countries:NorthernIreland 2023-09-01 2024-08-31 NI036542 2022-08-31 NI036542 2023-08-31 NI036542 2022-09-01 2023-08-31 NI036542 frs-core:Non-currentFinancialInstruments 2023-08-31 NI036542 frs-core:BetweenOneFiveYears 2023-08-31 NI036542 frs-core:WithinOneYear 2023-08-31 NI036542 frs-core:ShareCapital 2023-08-31 NI036542 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: NI036542
Safety Solutions (N.I.) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2024
Safety Solutions (N.I.) Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Safety Solutions (N.I.) Ltd
Abridged Balance Sheet
As At 31 August 2024
Abridged Balance Sheet
Registered number: NI036542

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,995 |  | 2,978
Tangible Assets | 5 |  | 59,929 |  | 73,169
|  |  | 61,924 |  | 76,147
CURRENT ASSETS
Stocks |  | 383,951 |  | 338,985 |
Debtors |  | 271,815 |  | 225,343 |
Cash at bank and in hand |  | 113,014 |  | 235,440 |
|  | 768,780 |  | 799,768 |
Creditors: Amounts Falling Due Within One Year |  | (352,035 ) |  | (382,164 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 416,745 |  | 417,604
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 478,669 |  | 493,751
Creditors: Amounts Falling Due After More Than One Year |  |  | (12,230 ) |  | (12,230 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,299 ) |  | (9,299 )
NET ASSETS |  |  | 457,140 |  | 472,222
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 457,138 |  | 472,220
SHAREHOLDERS' FUNDS |  |  | 457,140 |  | 472,222

Page 1
Page 2
Safety Solutions (N.I.) Ltd
Abridged Balance Sheet (continued)
As At 31 August 2024
For the year ending 31 August 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Jeff Hull Director | Mrs Sandra Hull Director
26 May 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Safety Solutions (N.I.) Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2024
Notes to the Abridged Financial Statements
1. General Information
Safety Solutions (N.I.) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI036542 . The registered office is Unit 4 9 Lissue Walk, Lissue Industrial Estate East, Lisburn, Co. Antrim, BT28 2LU.
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.
The financial statements are prepared in sterling which is the functional curreny ofthe entity rounded to the nearest pound.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:

Leasehold | 33% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Page 3
Page 4
Safety Solutions (N.I.) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2024
2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 9 (2023: 10)
9 10
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2023 | 13,800
As at 31 August 2024 | 13,800
Amortisation
As at 1 September 2023 | 10,822
Provided during the period | 983
As at 31 August 2024 | 11,805
Net Book Value
As at 31 August 2024 | 1,995
As at 1 September 2023 | 2,978

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2023 | 170,875
Additions | 2,450
As at 31 August 2024 | 173,325

...CONTINUED
Page 4
Page 5
Safety Solutions (N.I.) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2024

Depreciation
As at 1 September 2023 | 97,706
Provided during the period | 15,690
As at 31 August 2024 | 113,396
Net Book Value
As at 31 August 2024 | 59,929
As at 1 September 2023 | 73,169

6. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 8,633
Later than one year and not later than five years | 12,230 |  | 12,230
| 12,230 |  | 20,863
| 12,230 |  | 20,863

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jeff Hull | 3,542 | 23,883 | 10,000 | - | 13,883

The above loan is unsecured, interest free and repayable on demand.
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