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Newry Computer Centre Limited

Registered Number
NI045970
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2025

Newry Computer Centre Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Brian McElvanna
| Christine McElvanna

Company Secretary | Brian Joseph McElvanna

Registered Address | 12 Monaghan Court
| Monaghan Street
| Newry
| BT35 6BH

Registered Number | NI045970 (Northern Ireland)

Newry Computer Centre Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 102,167 |  |  |  | 90,351
|  |  |  | 102,167 |  |  |  | 90,351
Current assets |  |  |  |  |  |  |  |
Stocks |  | 30,000 |  |  |  | 32,000 |  |
Debtors |  | 367,537 |  |  |  | 251,876 |  |
Cash at bank and on hand |  | 904,456 |  |  |  | 922,501 |  |
|  | 1,301,993 |  |  |  | 1,206,377 |  |
Creditors amounts falling due within one year | 5 | (205,251) |  |  |  | (173,193) |  |
Net current assets (liabilities) |  |  |  | 1,096,742 |  |  |  | 1,033,184
Total assets less current liabilities |  |  |  | 1,198,909 |  |  |  | 1,123,535
Provisions for liabilities |  |  |  | (9,503) |  |  |  | (17,210)
Net assets |  |  |  | 1,189,406 |  |  |  | 1,106,325
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 103 |  |  |  | 103
Share premium |  |  |  | 81,016 |  |  |  | 81,016
Profit and loss account |  |  |  | 1,108,287 |  |  |  | 1,025,206
Shareholders' funds |  |  |  | 1,189,406 |  |  |  | 1,106,325

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2025, and are signed on its behalf by:
Brian McElvanna Director Registered Company No. NI045970

Newry Computer Centre Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful life of the asset as follows: Goodwill 5% straight line

| Research and development
--- | ---
| Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale: - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25
| Vehicles | 20

| Finance leases and hire purchase contracts
--- | ---
| Operating leases payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 260,580
| At 31 March 25 | 260,580
| Amortisation and impairment
| At 01 April 24 | 260,580
| At 31 March 25 | 260,580
| Net book value
| At 31 March 25 | -
| At 31 March 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 226,589
| Additions | 64,681
| Disposals | (60,000)
| At 31 March 25 | 231,270
| Depreciation and impairment
| At 01 April 24 | 136,238
| Charge for year | 20,865
| On disposals | (28,000)
| At 31 March 25 | 129,103
| Net book value
| At 31 March 25 | 102,167
| At 31 March 24 | 90,351

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 67,189 |  | 62,618
| Bank borrowings and overdrafts | 5,443 |  | 3,826
| Taxation and social security | 103,406 |  | 86,118
| Other creditors | 24,213 |  | 15,632
| Accrued liabilities and deferred income | 5,000 |  | 4,999
| Total | 205,251 |  | 173,193

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.