Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 NI073136 Mr Francis McAlinden Mrs Fiona Patterson Mrs Mary Valentine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI073136 2024-09-30 NI073136 2025-09-30 NI073136 2024-10-01 2025-09-30 NI073136 frs-core:CurrentFinancialInstruments 2025-09-30 NI073136 frs-core:PlantMachinery 2025-09-30 NI073136 frs-core:PlantMachinery 2024-10-01 2025-09-30 NI073136 frs-core:PlantMachinery 2024-09-30 NI073136 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI073136 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 NI073136 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 NI073136 frs-bus:SmallEntities 2024-10-01 2025-09-30 NI073136 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI073136 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI073136 frs-bus:Director1 2024-10-01 2025-09-30 NI073136 frs-bus:Director2 2024-10-01 2025-09-30 NI073136 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 NI073136 frs-countries:NorthernIreland 2024-10-01 2025-09-30 NI073136 2023-09-30 NI073136 2024-09-30 NI073136 2023-10-01 2024-09-30 NI073136 frs-core:CurrentFinancialInstruments 2024-09-30 NI073136 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: NI073136
Castlewellan Agricultural Show Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Castlewellan Agricultural Show Limited
Contents
Contents

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

Page 1
Castlewellan Agricultural Show Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: NI073136

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,490 |  | 6,780
|  |  | 5,490 |  | 6,780
CURRENT ASSETS
Debtors | 5 | 23,509 |  | 24,121 |
Cash at bank and in hand |  | 28,849 |  | 44,451 |
|  | 52,358 |  | 68,572 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (6,740 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,358 |  | 61,832
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,848 |  | 68,612
NET ASSETS |  |  | 57,848 |  | 68,612
Income and Expenditure Account |  |  | 57,848 |  | 68,612
MEMBERS' FUNDS |  |  | 57,848 |  | 68,612

For the year ending 30 September 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 Income and Expenditure Account.
On behalf of the board

Mr Francis McAlinden Director | Mrs Fiona Patterson Director
25/11/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Castlewellan Agricultural Show Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Castlewellan Agricultural Show Limited is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI073136 . The registered office is 51 Demesne Road, Ballynahinch, Newry, County Down, BT24 8NS.
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 | 25% Straight Line

2.4. Taxation
The company is exempt from tax under section 510 (1) ITCA 1988 ; profits or gains arising to an agricultural society from any exhibition or show held for the purposes of the society shall be exempt from tax if applied solely to the purposes of the society.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 16,309
As at 30 September 2025 | 16,309
Depreciation
As at 1 October 2024 | 9,529
Provided during the period | 1,290
As at 30 September 2025 | 10,819
Net Book Value
As at 30 September 2025 | 5,490
As at 1 October 2024 | 6,780

Page 2
Page 3
Castlewellan Agricultural Show Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,509 |  | 24,121

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | - |  | 6,740

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3