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 NI657710 Mr Neil McCallum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI657710 2023-12-31 NI657710 2024-12-31 NI657710 2024-01-01 2024-12-31 NI657710 frs-core:CurrentFinancialInstruments 2024-12-31 NI657710 frs-core:ComputerEquipment 2024-12-31 NI657710 frs-core:ComputerEquipment 2024-01-01 2024-12-31 NI657710 frs-core:ComputerEquipment 2023-12-31 NI657710 frs-core:MotorVehicles 2024-12-31 NI657710 frs-core:MotorVehicles 2024-01-01 2024-12-31 NI657710 frs-core:MotorVehicles 2023-12-31 NI657710 frs-core:PlantMachinery 2024-12-31 NI657710 frs-core:PlantMachinery 2024-01-01 2024-12-31 NI657710 frs-core:PlantMachinery 2023-12-31 NI657710 frs-core:ShareCapital 2024-12-31 NI657710 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI657710 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI657710 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI657710 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI657710 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI657710 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI657710 frs-bus:Director1 2024-01-01 2024-12-31 NI657710 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI657710 2022-12-31 NI657710 2023-12-31 NI657710 2023-01-01 2023-12-31 NI657710 frs-core:CurrentFinancialInstruments 2023-12-31 NI657710 frs-core:ShareCapital 2023-12-31 NI657710 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI657710
Nmc Ni Contracts Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Clarke&Co. Accountant's
53 Andersonstown Road
Belfast
Antrim
BT11 9AG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI657710
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,766 51,898
48,766 51,898
CURRENT ASSETS
Debtors 5 72,709 51,555
Cash at bank and in hand 189,166 236,168
261,875 287,723
Creditors: Amounts Falling Due Within One Year 6 (198,628 ) (119,048 )
NET CURRENT ASSETS (LIABILITIES) 63,247 168,675
TOTAL ASSETS LESS CURRENT LIABILITIES 112,013 220,573
NET ASSETS 112,013 220,573
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 112,011 220,571
SHAREHOLDERS' FUNDS 112,013 220,573
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Neil McCallum
Director
24 September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Nmc Ni Contracts Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI657710 . The registered office is 53 Andersonstown Road, Belfast, BT11 9AG.
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:
Plant & Machinery 10% Straight Line
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 - 90,530 1,365 91,895
Additions 8,052 - - 8,052
As at 31 December 2024 8,052 90,530 1,365 99,947
Depreciation
As at 1 January 2024 - 39,366 631 39,997
Provided during the period 805 10,232 147 11,184
As at 31 December 2024 805 49,598 778 51,181
Net Book Value
As at 31 December 2024 7,247 40,932 587 48,766
As at 1 January 2024 - 51,164 734 51,898
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 35,415 44,147
Other debtors 4,350 -
VAT 32,944 7,408
72,709 51,555
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 194,549 108,595
Other creditors 2,999 -
Accruals and deferred income 1,080 960
Director's loan account - 9,493
198,628 119,048
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3