Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 NI671448 Ms Claire Devine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI671448 2024-07-31 NI671448 2025-07-31 NI671448 2024-08-01 2025-07-31 NI671448 frs-core:CurrentFinancialInstruments 2025-07-31 NI671448 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 NI671448 frs-core:OtherResidualIntangibleAssets 2025-07-31 NI671448 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 NI671448 frs-core:OtherResidualIntangibleAssets 2024-07-31 NI671448 frs-core:PlantMachinery 2025-07-31 NI671448 frs-core:PlantMachinery 2024-08-01 2025-07-31 NI671448 frs-core:PlantMachinery 2024-07-31 NI671448 frs-core:ShareCapital 2025-07-31 NI671448 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI671448 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI671448 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 NI671448 frs-bus:SmallEntities 2024-08-01 2025-07-31 NI671448 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 NI671448 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI671448 frs-bus:Director1 2024-08-01 2025-07-31 NI671448 frs-countries:EnglandWales 2024-08-01 2025-07-31 NI671448 2023-07-31 NI671448 2024-07-31 NI671448 2023-08-01 2024-07-31 NI671448 frs-core:CurrentFinancialInstruments 2024-07-31 NI671448 frs-core:ShareCapital 2024-07-31 NI671448 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: NI671448
Devine Moments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Devine Moments Ltd
Contents
Contents

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

Page 1
Devine Moments Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: NI671448

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,641 |  | -
Tangible Assets | 5 |  | 8,773 |  | 10,640
|  |  | 18,414 |  | 10,640
CURRENT ASSETS
Debtors | 6 | 1,962 |  | 2,531 |
Cash at bank and in hand |  | 7,615 |  | 6,470 |
|  | 9,577 |  | 9,001 |
Creditors: Amounts Falling Due Within One Year | 7 | (27,837 ) |  | (19,399 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,260 ) |  | (10,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 154 |  | 242
NET ASSETS |  |  | 154 |  | 242
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 153 |  | 241
SHAREHOLDERS' FUNDS |  |  | 154 |  | 242

For the year ending 31 July 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.
On behalf of the board

Ms Claire Devine Director
18 September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Devine Moments Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Devine Moments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number NI671448 . The registered office is 114 Coolagh Road, Greysteel, Londonderry, BT47 3EJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 5 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:

Cameras and Computer Equipment | 5 years straight line

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | -
Additions | 10,517
As at 31 July 2025 | 10,517
Amortisation
As at 1 August 2024 | -
Provided during the period | 876
As at 31 July 2025 | 876

...CONTINUED
Page 2
Page 3
Devine Moments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 9,641
As at 1 August 2024 | -

5. Tangible Assets

| Cameras and Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 20,912
Additions | 2,779
As at 31 July 2025 | 23,691
Depreciation
As at 1 August 2024 | 10,272
Provided during the period | 4,646
As at 31 July 2025 | 14,918
Net Book Value
As at 31 July 2025 | 8,773
As at 1 August 2024 | 10,640

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,962 |  | 2,531

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 95 |  | -
Accruals and deferred income | 2,922 |  | -
Director's loan account | 24,820 |  | 19,399
| 27,837 |  | 19,399

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3