Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 NI025313 Mr James Henry Erwin Mr Philip David Alexander Erwin Mr Charles William Poots Mr James Henry Erwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI025313 2024-04-30 NI025313 2025-04-30 NI025313 2024-05-01 2025-04-30 NI025313 frs-core:CurrentFinancialInstruments 2025-04-30 NI025313 frs-core:ComputerEquipment 2025-04-30 NI025313 frs-core:ComputerEquipment 2024-05-01 2025-04-30 NI025313 frs-core:ComputerEquipment 2024-04-30 NI025313 frs-core:FurnitureFittings 2025-04-30 NI025313 frs-core:FurnitureFittings 2024-05-01 2025-04-30 NI025313 frs-core:FurnitureFittings 2024-04-30 NI025313 frs-core:NetGoodwill 2025-04-30 NI025313 frs-core:NetGoodwill 2024-05-01 2025-04-30 NI025313 frs-core:NetGoodwill 2024-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 NI025313 frs-core:MotorVehicles 2025-04-30 NI025313 frs-core:MotorVehicles 2024-05-01 2025-04-30 NI025313 frs-core:MotorVehicles 2024-04-30 NI025313 frs-core:PlantMachinery 2025-04-30 NI025313 frs-core:PlantMachinery 2024-05-01 2025-04-30 NI025313 frs-core:PlantMachinery 2024-04-30 NI025313 frs-core:SharePremium 2025-04-30 NI025313 frs-core:ShareCapital 2025-04-30 NI025313 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 NI025313 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 NI025313 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 NI025313 frs-bus:SmallEntities 2024-05-01 2025-04-30 NI025313 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 NI025313 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 NI025313 frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-core:UnlistedNon-exchangeTraded 2024-04-30 NI025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 NI025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 NI025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-bus:Director1 2024-05-01 2025-04-30 NI025313 frs-bus:Director2 2024-05-01 2025-04-30 NI025313 frs-bus:Director3 2024-05-01 2025-04-30 NI025313 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 NI025313 frs-countries:NorthernIreland 2024-05-01 2025-04-30 NI025313 2023-04-30 NI025313 2024-04-30 NI025313 2023-05-01 2024-04-30 NI025313 frs-core:CurrentFinancialInstruments 2024-04-30 NI025313 frs-core:SharePremium 2024-04-30 NI025313 frs-core:ShareCapital 2024-04-30 NI025313 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: NI025313
Malcomsons Funeral Service Ltd
Financial Statements
For The Year Ended 30 April 2025
McCleary & Company Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI025313
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 961,195 927,047
Investments 6 99,450 99,450
1,060,645 1,026,497
CURRENT ASSETS
Stocks 7 22,686 21,922
Debtors 8 177,286 223,614
Cash at bank and in hand 324,066 251,970
524,038 497,506
Creditors: Amounts Falling Due Within One Year 9 (141,012 ) (129,207 )
NET CURRENT ASSETS (LIABILITIES) 383,026 368,299
TOTAL ASSETS LESS CURRENT LIABILITIES 1,443,671 1,394,796
PROVISIONS FOR LIABILITIES
Deferred Taxation (37,876 ) (29,941 )
NET ASSETS 1,405,795 1,364,855
CAPITAL AND RESERVES
Called up share capital 10 1,349 1,349
Share premium account 109,586 109,586
Profit and Loss Account 1,294,860 1,253,920
SHAREHOLDERS' FUNDS 1,405,795 1,364,855
Page 1
Page 2
For the year ending 30 April 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 James Henry Erwin
Director
21 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Malcomsons Funeral Service Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI025313 . The registered office is 7 Robert Street, Lurgan, Craigavon, Co. Armagh, BT66 8BE.
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. 
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 has been amortised to profit and loss account over its estimated economic life of twenty 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:
Freehold 2% Straight line
Leasehold 2% Straight line
Plant & Machinery 25% & 10% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 25% Reducing balance
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. 
2.6. 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: 18 (2024: 17)
18 17
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 50,000
As at 30 April 2025 50,000
Amortisation
As at 1 May 2024 50,000
As at 30 April 2025 50,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 May 2024 350,000 471,079 175,244 612,447
Additions - - 8,719 121,200
Disposals - - - (131,326 )
As at 30 April 2025 350,000 471,079 183,963 602,321
Depreciation
As at 1 May 2024 17,724 109,989 148,329 421,481
Provided during the period 9,557 6,864 3,502 68,013
Disposals - - - (126,747 )
As at 30 April 2025 27,281 116,853 151,831 362,747
Net Book Value
As at 30 April 2025 322,719 354,226 32,132 239,574
As at 1 May 2024 332,276 361,090 26,915 190,966
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 113,426 9,590 1,731,786
Additions - - 129,919
Disposals - - (131,326 )
As at 30 April 2025 113,426 9,590 1,730,379
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 May 2024 99,555 7,661 804,739
Provided during the period 2,774 482 91,192
Disposals - - (126,747 )
As at 30 April 2025 102,329 8,143 769,184
Net Book Value
As at 30 April 2025 11,097 1,447 961,195
As at 1 May 2024 13,871 1,929 927,047
6. Investments
Unlisted
£
Cost
As at 1 May 2024 99,450
As at 30 April 2025 99,450
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 99,450
As at 1 May 2024 99,450
Fixed asset investments consist of a single residential property.  The property was revalued in July 2018 and the Directors feel that fair value at the year end is not significantly different from the carrying amount.
7. Stocks
2025 2024
£ £
Stock 22,686 21,922
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 162,236 212,520
Other debtors 15,050 11,094
177,286 223,614
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,997 13,284
Other creditors 93,926 87,611
Taxation and social security 30,089 28,312
141,012 129,207
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,349 1,349
11. Related Party Transactions
Total dividends of £22,528 were paid to two of the Directors during the year.
Page 6