Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 NI625210 David Henderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI625210 2024-06-30 NI625210 2025-06-30 NI625210 2024-07-01 2025-06-30 NI625210 frs-core:CurrentFinancialInstruments 2025-06-30 NI625210 frs-core:FurnitureFittings 2025-06-30 NI625210 frs-core:FurnitureFittings 2024-07-01 2025-06-30 NI625210 frs-core:FurnitureFittings 2024-06-30 NI625210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 NI625210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 NI625210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 NI625210 frs-core:ShareCapital 2025-06-30 NI625210 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 NI625210 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI625210 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 NI625210 frs-bus:SmallEntities 2024-07-01 2025-06-30 NI625210 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 NI625210 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 NI625210 frs-bus:Director1 2024-07-01 2025-06-30 NI625210 frs-countries:NorthernIreland 2024-07-01 2025-06-30 NI625210 2023-06-30 NI625210 2024-06-30 NI625210 2023-07-01 2024-06-30 NI625210 frs-core:CurrentFinancialInstruments 2024-06-30 NI625210 frs-core:ShareCapital 2024-06-30 NI625210 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: NI625210
David Henderson Design Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI625210
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,243 31,214
32,243 31,214
CURRENT ASSETS
Debtors 5 75,322 81,032
Cash at bank and in hand 110,498 101,690
185,820 182,722
Creditors: Amounts Falling Due Within One Year 6 (215,800 ) (191,820 )
NET CURRENT ASSETS (LIABILITIES) (29,980 ) (9,098 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,263 22,116
NET ASSETS 2,263 22,116
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 1,263 21,116
SHAREHOLDERS' FUNDS 2,263 22,116
For the year ending 30 June 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
David Henderson
Director
15/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
David Henderson Design Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI625210 . The registered office is The Ormeau Baths, 18 Ormeau Avenue, Belfast , BT2 8HS.
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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% Straight Line
Fixtures & Fittings 15% Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
2.6. Government Grant
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 14)
18 14
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Page 3
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 July 2024 8,665 42,672 51,337
Additions - 6,945 6,945
As at 30 June 2025 8,665 49,617 58,282
Depreciation
As at 1 July 2024 492 19,631 20,123
Provided during the period 173 5,743 5,916
As at 30 June 2025 665 25,374 26,039
Net Book Value
As at 30 June 2025 8,000 24,243 32,243
As at 1 July 2024 8,173 23,041 31,214
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 56,184 62,694
Amounts owed by group undertakings 16,000 16,000
Other debtors 3,138 2,338
75,322 81,032
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Amounts owed to group undertakings 151,608 138,108
Other creditors 12,239 12,027
Taxation and social security 51,953 41,686
215,800 191,820
7. Related Party Transactions
Included in amounts owed to group undertakings and other participating interest are amounts owed to an entity which controls the company totalling £151,608 (PY: £138,108).
Page 3