Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 NI677883 Mr Trevor Reid Mr Stephen Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI677883 2024-03-31 NI677883 2025-03-31 NI677883 2024-04-01 2025-03-31 NI677883 frs-core:CurrentFinancialInstruments 2025-03-31 NI677883 frs-core:Non-currentFinancialInstruments 2025-03-31 NI677883 frs-core:ComputerEquipment 2025-03-31 NI677883 frs-core:ComputerEquipment 2024-04-01 2025-03-31 NI677883 frs-core:ComputerEquipment 2024-03-31 NI677883 frs-core:FurnitureFittings 2025-03-31 NI677883 frs-core:FurnitureFittings 2024-04-01 2025-03-31 NI677883 frs-core:FurnitureFittings 2024-03-31 NI677883 frs-core:MotorVehicles 2025-03-31 NI677883 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI677883 frs-core:MotorVehicles 2024-03-31 NI677883 frs-core:ShareCapital 2025-03-31 NI677883 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI677883 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI677883 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI677883 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI677883 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI677883 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI677883 frs-bus:Director1 2024-04-01 2025-03-31 NI677883 frs-bus:Director2 2024-04-01 2025-03-31 NI677883 frs-countries:NorthernIreland 2024-04-01 2025-03-31 NI677883 2023-03-31 NI677883 2024-03-31 NI677883 2023-04-01 2024-03-31 NI677883 frs-core:CurrentFinancialInstruments 2024-03-31 NI677883 frs-core:Non-currentFinancialInstruments 2024-03-31 NI677883 frs-core:ShareCapital 2024-03-31 NI677883 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: NI677883
Smooth Comms Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Broad Street Advisory Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI677883
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,819 38,503
39,819 38,503
CURRENT ASSETS
Stocks 5 25,904 -
Debtors 6 34,394 50,964
Cash at bank and in hand 191,744 128,749
252,042 179,713
Creditors: Amounts Falling Due Within One Year 7 (170,163 ) (166,561 )
NET CURRENT ASSETS (LIABILITIES) 81,879 13,152
TOTAL ASSETS LESS CURRENT LIABILITIES 121,698 51,655
Creditors: Amounts Falling Due After More Than One Year 8 (35,750 ) -
NET ASSETS 85,948 51,655
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 85,848 51,555
SHAREHOLDERS' FUNDS 85,948 51,655
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For the year ending 31 March 2025 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 Trevor Reid
Director
Mr Stephen Wells
Director
27/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Smooth Comms Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI677883 . The registered office is Unit Ch20, Inspire Business Park, Carrowreagh Road, Dundonald, Belfast, Co Down, BT16 1QT.
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:
Motor Vehicles 25% Straight line
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress 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. Taxation
Corporation 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 39,487 3,920 5,587 48,994
Additions - 13,670 4,418 18,088
As at 31 March 2025 39,487 17,590 10,005 67,082
Depreciation
As at 1 April 2024 7,610 1,072 1,809 10,491
Provided during the period 9,872 4,398 2,502 16,772
As at 31 March 2025 17,482 5,470 4,311 27,263
Net Book Value
As at 31 March 2025 22,005 12,120 5,694 39,819
As at 1 April 2024 31,877 2,848 3,778 38,503
5. Stocks
2025 2024
£ £
Stock 25,904 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 30,894 45,421
Other debtors 3,500 5,543
34,394 50,964
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,000 29,750
Trade creditors 76,484 45,159
Other loans 10,000 40,833
Other creditors 3,264 4,036
Taxation and social security 73,415 46,783
170,163 166,561
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,750 -
Other loans 20,000 -
35,750 -
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
No individual shareholder acting on their own behalf can exercise control over the affairs of the company.
The key management personnel are the directors.
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