Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 NI040751 Mr Allister Moore Mr Andrew Hyslop true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI040751 2023-12-31 NI040751 2024-12-31 NI040751 2024-01-01 2024-12-31 NI040751 frs-core:CurrentFinancialInstruments 2024-12-31 NI040751 frs-core:FurnitureFittings 2024-12-31 NI040751 frs-core:FurnitureFittings 2024-01-01 2024-12-31 NI040751 frs-core:FurnitureFittings 2023-12-31 NI040751 frs-core:NetGoodwill 2024-12-31 NI040751 frs-core:NetGoodwill 2024-01-01 2024-12-31 NI040751 frs-core:NetGoodwill 2023-12-31 NI040751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 NI040751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 NI040751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 NI040751 frs-core:MotorVehicles 2024-12-31 NI040751 frs-core:MotorVehicles 2024-01-01 2024-12-31 NI040751 frs-core:MotorVehicles 2023-12-31 NI040751 frs-core:PlantMachinery 2024-12-31 NI040751 frs-core:PlantMachinery 2024-01-01 2024-12-31 NI040751 frs-core:PlantMachinery 2023-12-31 NI040751 frs-core:ShareCapital 2024-12-31 NI040751 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI040751 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI040751 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI040751 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI040751 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI040751 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI040751 1 2024-01-01 2024-12-31 NI040751 frs-bus:Director1 2024-01-01 2024-12-31 NI040751 frs-bus:Director2 2024-01-01 2024-12-31 NI040751 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI040751 2022-12-31 NI040751 2023-12-31 NI040751 2023-01-01 2023-12-31 NI040751 frs-core:CurrentFinancialInstruments 2023-12-31 NI040751 frs-core:ShareCapital 2023-12-31 NI040751 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI040751
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
RWCA LTD
19 Magheralave Park North
Lisburn
Co Antrim
BT28 3NL
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Contents
Contents

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

Page 1
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: NI040751

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 25,488 |  | 27,986
|  |  | 25,488 |  | 27,986
CURRENT ASSETS
Stocks | 6 | 77,650 |  | 77,650 |
Debtors | 7 | 910,654 |  | 1,302,059 |
Cash at bank and in hand |  | 129,358 |  | 233,976 |
|  | 1,117,662 |  | 1,613,685 |
Creditors: Amounts Falling Due Within One Year | 8 | (969,375 ) |  | (1,387,305 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 148,287 |  | 226,380
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 173,775 |  | 254,366
NET ASSETS |  |  | 173,775 |  | 254,366
CAPITAL AND RESERVES
Called up share capital | 9 |  | 147 |  | 147
Profit and Loss Account |  |  | 173,628 |  | 254,219
SHAREHOLDERS' FUNDS |  |  | 173,775 |  | 254,366

Page 1
Page 2
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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.
On behalf of the board

Mr Allister Moore Director | Mr Andrew Hyslop Director
15/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number NI040751 . The registered office is Unit 4 McKinney Industrial Estate, 58 Mallusk Road, Newtownabbey, Antrim, BT7 1HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 2% straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% straight line

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
Income 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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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:

| 2024 |  | 2023
--- | --- | --- | ---
Sales, marketing and distribution | 11 |  | 14
| 11 |  | 14

Page 3
Page 4
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 133,333
As at 31 December 2024 | 133,333
Amortisation
As at 1 January 2024 | 133,333
As at 31 December 2024 | 133,333
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 25,000 | 117,923 | 10,931 | 27,908 | 181,762
Disposals | - | - | (10,930 ) | - | (10,930 )
As at 31 December 2024 | 25,000 | 117,923 | 1 | 27,908 | 170,832
Depreciation
As at 1 January 2024 | 1,000 | 113,947 | 10,920 | 27,909 | 153,776
Provided during the period | 500 | 1,988 | - | - | 2,488
Disposals | - | - | (10,920 ) | - | (10,920 )
As at 31 December 2024 | 1,500 | 115,935 | - | 27,909 | 145,344
Net Book Value
As at 31 December 2024 | 23,500 | 1,988 | 1 | (1 ) | 25,488
As at 1 January 2024 | 24,000 | 3,976 | 11 | (1 ) | 27,986

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 77,650 |  | 77,650

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 870,658 |  | 1,249,359
Other debtors | 39,996 |  | -
VAT | - |  | 52,700
| 910,654 |  | 1,302,059

Page 4
Page 5
ALLISTER MOORE WELDING & ENGINEERING SUPPLIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 462,092 |  | 739,430
Bank loans and overdrafts | 381,472 |  | 573,215
Corporation tax | 70,639 |  | 47,403
Other taxes and social security | 8,114 |  | 10,431
VAT | 43,002 |  | -
Accruals and deferred income | 4,056 |  | 16,826
| 969,375 |  | 1,387,305

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 147 |  | 147

10. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 290,021 |  | 188,261

11. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 75% of the issued share capital in the company.
Page 5