Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 NI618793 Mr Thomas Graham Douglas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI618793 2024-03-31 NI618793 2025-03-31 NI618793 2024-04-01 2025-03-31 NI618793 frs-core:CurrentFinancialInstruments 2025-03-31 NI618793 frs-core:Non-currentFinancialInstruments 2025-03-31 NI618793 frs-core:BetweenOneFiveYears 2025-03-31 NI618793 frs-core:FurnitureFittings 2025-03-31 NI618793 frs-core:FurnitureFittings 2024-04-01 2025-03-31 NI618793 frs-core:FurnitureFittings 2024-03-31 NI618793 frs-core:MotorVehicles 2025-03-31 NI618793 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI618793 frs-core:MotorVehicles 2024-03-31 NI618793 frs-core:PlantMachinery 2025-03-31 NI618793 frs-core:PlantMachinery 2024-04-01 2025-03-31 NI618793 frs-core:PlantMachinery 2024-03-31 NI618793 frs-core:WithinOneYear 2025-03-31 NI618793 frs-core:ShareCapital 2025-03-31 NI618793 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI618793 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI618793 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI618793 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI618793 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI618793 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI618793 frs-bus:Director1 2024-04-01 2025-03-31 NI618793 frs-bus:Director1 2024-03-31 NI618793 frs-bus:Director1 2025-03-31 NI618793 frs-countries:NorthernIreland 2024-04-01 2025-03-31 NI618793 2023-03-31 NI618793 2024-03-31 NI618793 2023-04-01 2024-03-31 NI618793 frs-core:CurrentFinancialInstruments 2024-03-31 NI618793 frs-core:Non-currentFinancialInstruments 2024-03-31 NI618793 frs-core:BetweenOneFiveYears 2024-03-31 NI618793 frs-core:WithinOneYear 2024-03-31 NI618793 frs-core:ShareCapital 2024-03-31 NI618793 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: NI618793
D & K Architectural Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
McCleary & Company Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI618793
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 143,402 174,161
143,402 174,161
CURRENT ASSETS
Stocks 5 29,000 111,650
Debtors 6 992,167 899,687
Cash at bank and in hand 115 12,886
1,021,282 1,024,223
Creditors: Amounts Falling Due Within One Year 7 (657,863 ) (687,321 )
NET CURRENT ASSETS (LIABILITIES) 363,419 336,902
TOTAL ASSETS LESS CURRENT LIABILITIES 506,821 511,063
Creditors: Amounts Falling Due After More Than One Year 8 (187,986 ) (269,979 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (35,843 ) (36,321 )
NET ASSETS 282,992 204,763
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 282,792 204,563
SHAREHOLDERS' FUNDS 282,992 204,763
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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 Thomas Graham Douglas
Director
3 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D & K Architectural Systems Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI618793 . The registered office is Unit 3b, Trummery Industrial Park Meadow Road, Moira, Craigavon, Co. Armagh, BT67 0HH.
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.
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:
Plant & Machinery 20% and 10% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 20% 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. 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.
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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: 27 (2024: 26)
27 26
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 240,977 73,000 36,540 350,517
Additions 1,048 - 4,296 5,344
As at 31 March 2025 242,025 73,000 40,836 355,861
Depreciation
As at 1 April 2024 101,052 46,064 29,240 176,356
Provided during the period 21,955 9,938 4,210 36,103
As at 31 March 2025 123,007 56,002 33,450 212,459
Net Book Value
As at 31 March 2025 119,018 16,998 7,386 143,402
As at 1 April 2024 139,925 26,936 7,300 174,161
5. Stocks
2025 2024
£ £
Stock 29,000 111,650
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 161,956 295,040
Amounts recoverable on contracts 399,792 497,095
Other debtors 430,419 107,552
992,167 899,687
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,730 34,111
Trade creditors 401,088 471,428
Bank loans and overdrafts 82,015 44,559
Other loans 23,477 19,367
Other creditors 56,657 36,373
Taxation and social security 63,896 81,483
657,863 687,321
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 75,539 106,263
Bank loans 22,512 50,304
Other loans 89,935 113,412
187,986 269,979
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 30,730 34,111
Later than one year and not later than five years 75,539 106,263
106,269 140,374
106,269 140,374
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Thomas Douglas 20,968 21,159 (43,050 ) - (923 )
Mr Paul Kelly 20,542 461,877 (113,969) - 368,450
Loan balances are repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements. 
Directors Advances, Credits and Guarantees include a loan to Mr Paul Kelly.  Mr Kelly resigned as a director on 13 November 2024 but still owes this balance to the company.
12. Related Party Transactions
During the year, dividends of £42,000 were paid to the directors.
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