Acorah Software Products - Accounts Production 16.2.850 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 NI618356 Mrs Heather Benson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI618356 2024-05-31 NI618356 2025-05-31 NI618356 2024-06-01 2025-05-31 NI618356 frs-core:ComputerEquipment 2024-06-01 2025-05-31 NI618356 frs-core:FurnitureFittings 2024-06-01 2025-05-31 NI618356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 NI618356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 NI618356 frs-core:MotorVehicles 2024-06-01 2025-05-31 NI618356 frs-core:PlantMachinery 2024-06-01 2025-05-31 NI618356 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI618356 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 NI618356 frs-bus:SmallEntities 2024-06-01 2025-05-31 NI618356 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 NI618356 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI618356 frs-bus:Director1 2024-06-01 2025-05-31 NI618356 frs-countries:NorthernIreland 2024-06-01 2025-05-31 NI618356 2023-05-31 NI618356 2024-05-31 NI618356 2023-06-01 2024-05-31
Registered number: NI618356
Digismoke Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: NI618356
2025 2024
Notes £ £ £ £
FIXED ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES - -
NET ASSETS - -
SHAREHOLDERS' FUNDS - -
For the year ending 31 May 2025 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 her 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 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Heather Benson
Director
24/07/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Digismoke Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI618356 . The registered office is 18 Alexander Avenue, Armagh, Co. Armagh, BT61 7JD.
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:
Freehold Nil
Leasehold Nil
Plant & Machinery Variable Rates - Reducding Balance
Motor Vehicles Variable Rates - Reducding Balance
Fixtures & Fittings Variable Rates - Reducding Balance
Computer Equipment Variable Rates - Reducding Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 3)
- 3
4. Share Capital
2025 2024
£ £
Page 2