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 NI657403 Mr Gordon Burns Mr Darren Leslie Mr Iain Parkhill Mr Gavin Rankin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI657403 2023-12-31 NI657403 2024-12-31 NI657403 2024-01-01 2024-12-31 NI657403 frs-core:CurrentFinancialInstruments 2024-12-31 NI657403 frs-core:Non-currentFinancialInstruments 2024-12-31 NI657403 frs-core:BetweenOneFiveYears 2024-12-31 NI657403 frs-core:MotorVehicles 2024-12-31 NI657403 frs-core:MotorVehicles 2024-01-01 2024-12-31 NI657403 frs-core:MotorVehicles 2023-12-31 NI657403 frs-core:PlantMachinery 2024-12-31 NI657403 frs-core:PlantMachinery 2024-01-01 2024-12-31 NI657403 frs-core:PlantMachinery 2023-12-31 NI657403 frs-core:WithinOneYear 2024-12-31 NI657403 frs-core:ShareCapital 2024-12-31 NI657403 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI657403 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI657403 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI657403 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI657403 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI657403 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI657403 frs-core:CostValuation 2023-12-31 NI657403 frs-core:CostValuation 2024-12-31 NI657403 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 NI657403 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 NI657403 frs-bus:Director1 2024-01-01 2024-12-31 NI657403 frs-bus:Director2 2024-01-01 2024-12-31 NI657403 frs-bus:Director3 2024-01-01 2024-12-31 NI657403 frs-bus:Director4 2024-01-01 2024-12-31 NI657403 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI657403 2022-12-31 NI657403 2023-12-31 NI657403 2023-01-01 2023-12-31 NI657403 frs-core:CurrentFinancialInstruments 2023-12-31 NI657403 frs-core:Non-currentFinancialInstruments 2023-12-31 NI657403 frs-core:BetweenOneFiveYears 2023-12-31 NI657403 frs-core:WithinOneYear 2023-12-31 NI657403 frs-core:ShareCapital 2023-12-31 NI657403 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI657403
Process Automation & Calibrations Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI657403
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 135,975 169,832
Investments 5 15 15
135,990 169,847
CURRENT ASSETS
Debtors 6 71,037 140,727
Cash at bank and in hand 1,312,856 417,941
1,383,893 558,668
Creditors: Amounts Falling Due Within One Year 7 (55,292 ) (53,608 )
NET CURRENT ASSETS (LIABILITIES) 1,328,601 505,060
TOTAL ASSETS LESS CURRENT LIABILITIES 1,464,591 674,907
Creditors: Amounts Falling Due After More Than One Year 8 (70,094 ) (102,832 )
NET ASSETS 1,394,497 572,075
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,394,397 571,975
SHAREHOLDERS' FUNDS 1,394,497 572,075
Page 1
Page 2
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 Darren Leslie
Director
10/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Process Automation & Calibrations Holdings Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI657403 . The registered office is Units 35-37 Somerton Industrial Park, Dargan Crescent , Belfast , BT3 9JB.
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 20% Straight Line
Motor Vehicles 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets held under finance leases which are leased where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 95,737 153,519 249,256
Additions - 19,990 19,990
As at 31 December 2024 95,737 173,509 269,246
Depreciation
As at 1 January 2024 19,945 59,479 79,424
Provided during the period 19,147 34,700 53,847
As at 31 December 2024 39,092 94,179 133,271
...CONTINUED
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Net Book Value
As at 31 December 2024 56,645 79,330 135,975
As at 1 January 2024 75,792 94,040 169,832
5. Investments
Subsidiaries
£
Cost
As at 1 January 2024 15
As at 31 December 2024 15
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 15
As at 1 January 2024 15
Investments in shares are included at cost. 
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,893 27,711
Amounts owed by group undertakings 51 -
Other debtors 65,093 113,016
71,037 140,727
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,741 32,645
Other creditors 22,551 20,963
55,292 53,608
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 70,094 102,832
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,741 32,645
Later than one year and not later than five years 70,094 102,832
102,835 135,477
102,835 135,477
10. Related Party Transactions
The company has availed of the exemption under FRS 102 in relation to the disclosure of transactions with group companies. 
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