Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 NI627464 Mr James Devine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI627464 2024-01-31 NI627464 2025-01-31 NI627464 2024-02-01 2025-01-31 NI627464 frs-core:CurrentFinancialInstruments 2025-01-31 NI627464 frs-core:Non-currentFinancialInstruments 2025-01-31 NI627464 frs-core:FurnitureFittings 2025-01-31 NI627464 frs-core:FurnitureFittings 2024-02-01 2025-01-31 NI627464 frs-core:FurnitureFittings 2024-01-31 NI627464 frs-core:NetGoodwill 2025-01-31 NI627464 frs-core:NetGoodwill 2024-02-01 2025-01-31 NI627464 frs-core:NetGoodwill 2024-01-31 NI627464 frs-core:ShareCapital 2025-01-31 NI627464 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI627464 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 NI627464 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 NI627464 frs-bus:SmallEntities 2024-02-01 2025-01-31 NI627464 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 NI627464 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 NI627464 frs-bus:Director1 2024-02-01 2025-01-31 NI627464 frs-countries:NorthernIreland 2024-02-01 2025-01-31 NI627464 2023-01-31 NI627464 2024-01-31 NI627464 2023-02-01 2024-01-31 NI627464 frs-core:CurrentFinancialInstruments 2024-01-31 NI627464 frs-core:Non-currentFinancialInstruments 2024-01-31 NI627464 frs-core:ShareCapital 2024-01-31 NI627464 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: NI627464
Different Class Clothing Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Different Class Clothing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Different Class Clothing Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: NI627464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 5,500
Tangible Assets | 5 |  | 910 |  | 3,677
|  |  | 910 |  | 9,177
CURRENT ASSETS
Stocks | 6 | 169,215 |  | 165,423 |
Debtors | 7 | 3,478 |  | 2,659 |
|  | 172,693 |  | 168,082 |
Creditors: Amounts Falling Due Within One Year | 8 | (118,303 ) |  | (111,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 54,390 |  | 56,695
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,300 |  | 65,872
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (28,882 ) |  | (34,613 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (1,328 ) |  | (1,328 )
NET ASSETS |  |  | 25,090 |  | 29,931
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 24,990 |  | 29,831
SHAREHOLDERS' FUNDS |  |  | 25,090 |  | 29,931

Page 1
Page 2
Different Class Clothing Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 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 James Devine Director
17/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Different Class Clothing Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Different Class Clothing Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI627464 . The registered office is 48-50 Carlisle Road, Londonderry, BT48 6JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:

Fixtures & Fittings | 20%

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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
...CONTINUED
Page 3
Page 4
Different Class Clothing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.6. Taxation - continued
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: 3 (2024: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 60,000
As at 31 January 2025 | 60,000
Amortisation
As at 1 February 2024 | 54,500
Provided during the period | 5,500
As at 31 January 2025 | 60,000
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | 5,500

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2024 | 46,500
As at 31 January 2025 | 46,500
Depreciation
As at 1 February 2024 | 42,823
Provided during the period | 2,767
As at 31 January 2025 | 45,590
Net Book Value
As at 31 January 2025 | 910
As at 1 February 2024 | 3,677

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 169,215 |  | 165,423

Page 4
Page 5
Different Class Clothing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,107 |  | 1,288
Other debtors | 1,371 |  | 1,371
| 3,478 |  | 2,659

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,189 |  | 24,207
Bank loans and overdrafts | 27,343 |  | 17,608
Corporation tax | 3,811 |  | 3,811
Other taxes and social security | 11,571 |  | 16,358
Other creditors | 43,414 |  | 42,384
Accruals and deferred income | 5,975 |  | 7,019
| 118,303 |  | 111,387

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 26,714 |  | 32,445
Other creditors | 2,168 |  | 2,168
| 28,882 |  | 34,613

10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,328 |  | 1,328

11. Share Capital

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

12. Post Balance Sheet Events
There have been no significant events affecting the company since the year end.
13. Related Party Transactions
JG Devine is regarded as a related party as defined by Financial Reporting Standard 8 “Related Party Disclosures” by virtue of being a director of Different Class Clothing Limited during the year. Included in within ‘Other creditors’ is £32,413 (2024: £32,384) owing to the director of the company.
Different Class Hire Limited is regarded as a related party as defined by FRS102 by virtue of JG Devine being a director of Different Class Hire Limited. Included within ‘Other debtors’ is £371 (2024: £1,371) owed by Different Class Hire Limited by the company.
Page 5