Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 NI022440 Mr Patrick McArdle Mr Andrew McArdle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI022440 2024-03-31 NI022440 2025-03-31 NI022440 2024-04-01 2025-03-31 NI022440 frs-core:CurrentFinancialInstruments 2025-03-31 NI022440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 NI022440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 NI022440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 NI022440 frs-core:MotorVehicles 2025-03-31 NI022440 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI022440 frs-core:MotorVehicles 2024-03-31 NI022440 frs-core:PlantMachinery 2025-03-31 NI022440 frs-core:PlantMachinery 2024-04-01 2025-03-31 NI022440 frs-core:PlantMachinery 2024-03-31 NI022440 frs-core:ShareCapital 2025-03-31 NI022440 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI022440 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI022440 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI022440 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI022440 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI022440 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI022440 frs-bus:Director1 2024-04-01 2025-03-31 NI022440 frs-bus:Director2 2024-04-01 2025-03-31 NI022440 frs-countries:NorthernIreland 2024-04-01 2025-03-31 NI022440 2023-03-31 NI022440 2024-03-31 NI022440 2023-04-01 2024-03-31 NI022440 frs-core:CurrentFinancialInstruments 2024-03-31 NI022440 frs-core:ShareCapital 2024-03-31 NI022440 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: NI022440
Reen Compost Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Reen Compost Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Reen Compost Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: NI022440

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 214,192 |  | 208,066
|  |  | 214,192 |  | 208,066
CURRENT ASSETS
Debtors | 5 | 31,303 |  | 27,392 |
Cash at bank and in hand |  | 41,476 |  | 54,058 |
|  | 72,779 |  | 81,450 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,582 ) |  | (52,581 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,197 |  | 28,869
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 244,389 |  | 236,935
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (835 ) |  | (835 )
NET ASSETS |  |  | 243,554 |  | 236,100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 143,554 |  | 136,100
SHAREHOLDERS' FUNDS |  |  | 243,554 |  | 236,100

Page 1
Page 2
Reen Compost Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Patrick McArdle Director
02/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Reen Compost Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Reen Compost Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI022440 . The registered office is 19 Mullanary Road, Reen, Middletown, Co. Armagh, BT60 4HW.
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:

Freehold | 2% Reducing Balance
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance

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

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 385,876 | 50,387 | 45,262 | 481,525
Additions | - | 14,600 | - | 14,600
Disposals | - | (1,000 ) | - | (1,000 )
As at 31 March 2025 | 385,876 | 63,987 | 45,262 | 495,125
Depreciation
As at 1 April 2024 | 181,105 | 47,567 | 44,787 | 273,459
Provided during the period | 4,095 | 3,284 | 95 | 7,474
As at 31 March 2025 | 185,200 | 50,851 | 44,882 | 280,933

...CONTINUED
Page 3
Page 4
Reen Compost Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 200,676 | 13,136 | 380 | 214,192
As at 1 April 2024 | 204,771 | 2,820 | 475 | 208,066

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,303 |  | 27,392

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,536 |  | 10,115
Bank loans and overdrafts | 7,682 |  | 13,766
Other creditors | 23,891 |  | 23,791
Taxation and social security | 4,473 |  | 4,909
| 42,582 |  | 52,581

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100,000 |  | 100,000

Page 4