Acorah Software Products - Accounts Production 16.8.200 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 NI650420 Mrs Lisa Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI650420 2024-01-31 NI650420 2025-01-31 NI650420 2024-02-01 2025-01-31 NI650420 frs-core:CurrentFinancialInstruments 2025-01-31 NI650420 frs-core:Non-currentFinancialInstruments 2025-01-31 NI650420 frs-core:ComputerEquipment 2025-01-31 NI650420 frs-core:ComputerEquipment 2024-02-01 2025-01-31 NI650420 frs-core:ComputerEquipment 2024-01-31 NI650420 frs-core:FurnitureFittings 2025-01-31 NI650420 frs-core:FurnitureFittings 2024-02-01 2025-01-31 NI650420 frs-core:FurnitureFittings 2024-01-31 NI650420 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 NI650420 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 NI650420 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 NI650420 frs-core:PlantMachinery 2025-01-31 NI650420 frs-core:PlantMachinery 2024-02-01 2025-01-31 NI650420 frs-core:PlantMachinery 2024-01-31 NI650420 frs-core:ShareCapital 2025-01-31 NI650420 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI650420 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 NI650420 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 NI650420 frs-bus:SmallEntities 2024-02-01 2025-01-31 NI650420 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 NI650420 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 NI650420 frs-bus:Director1 2024-02-01 2025-01-31 NI650420 frs-countries:NorthernIreland 2024-02-01 2025-01-31 NI650420 2023-01-31 NI650420 2024-01-31 NI650420 2023-02-01 2024-01-31 NI650420 frs-core:CurrentFinancialInstruments 2024-01-31 NI650420 frs-core:Non-currentFinancialInstruments 2024-01-31 NI650420 frs-core:ShareCapital 2024-01-31 NI650420 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: NI650420
Geocal Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI650420
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,939 12,073
6,939 12,073
CURRENT ASSETS
Stocks 5 8,000 14,500
Debtors 6 34,772 21,979
Cash at bank and in hand 1,862 5,471
44,634 41,950
Creditors: Amounts Falling Due Within One Year 7 (53,349 ) (54,412 )
NET CURRENT ASSETS (LIABILITIES) (8,715 ) (12,462 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,776 ) (389 )
Creditors: Amounts Falling Due After More Than One Year 8 (12,496 ) (13,360 )
NET LIABILITIES (14,272 ) (13,749 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (14,273 ) (13,750 )
SHAREHOLDERS' FUNDS (14,272) (13,749)
Page 1
Page 2
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 her 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
Mrs Lisa Foster
Director
23rd December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Geocal Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI650420 . The registered office is 212 Belfast Road, Ballynahinch, BT24 8UP.
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 10% Straight Line
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33.33% Straight Line
2.4. 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.
2.5. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 800 21,260 2,583 2,013 26,656
Additions - - 689 582 1,271
As at 31 January 2025 800 21,260 3,272 2,595 27,927
Depreciation
As at 1 February 2024 425 10,630 1,910 1,618 14,583
Provided during the period - 5,196 818 391 6,405
As at 31 January 2025 425 15,826 2,728 2,009 20,988
Net Book Value
As at 31 January 2025 375 5,434 544 586 6,939
As at 1 February 2024 375 10,630 673 395 12,073
5. Stocks
2025 2024
£ £
Materials 8,000 14,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 34,772 21,979
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,231 15,267
Bank loans and overdrafts 2,150 2,150
Corporation tax 8,778 9,490
Other taxes and social security 134 33
VAT 27,034 23,065
Other creditors 8,022 4,230
Director's loan account - 177
53,349 54,412
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 12,496 13,360
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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