Acorah Software Products - Accounts Production 16.5.460 false true false 22 April 2024 30 June 2025 30 June 2025 NI714547 Dr P V Teggart Mrs S Mark-Teggart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI714547 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-06-30 NI714547 2024-04-21 NI714547 2025-06-30 NI714547 2024-04-22 2025-06-30 NI714547 frs-core:Non-currentFinancialInstruments 2025-06-30 NI714547 frs-core:BetweenOneFiveYears 2025-06-30 NI714547 frs-core:FurnitureFittings 2024-04-22 2025-06-30 NI714547 frs-core:NetGoodwill 2024-04-22 2025-06-30 NI714547 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-22 2025-06-30 NI714547 frs-core:WithinOneYear 2025-06-30 NI714547 frs-core:ShareCapital 2025-06-30 NI714547 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 NI714547 frs-bus:PrivateLimitedCompanyLtd 2024-04-22 2025-06-30 NI714547 frs-bus:AbridgedAccounts 2024-04-22 2025-06-30 NI714547 frs-bus:SmallEntities 2024-04-22 2025-06-30 NI714547 frs-bus:AuditExempt-NoAccountantsReport 2024-04-22 2025-06-30 NI714547 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-22 2025-06-30 NI714547 frs-bus:Director1 2024-04-22 2025-06-30 NI714547 frs-bus:Director2 2024-04-22 2025-06-30 NI714547 frs-countries:NorthernIreland 2024-04-22 2025-06-30
Registered number: NI714547
Slieve Commedagh Clinic Limited
Unaudited ABRIDGED Financial Statements
For the Period 22 April 2024 to 30 June 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Slieve Commedagh Clinic Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
Slieve Commedagh Clinic Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: NI714547

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 166,248
Tangible Assets | 5 |  | 443,438
|  |  | 609,686
CURRENT ASSETS
Stocks |  | 6,000 |
Debtors |  | 4,444 |
Cash at bank and in hand |  | 4,273 |
|  | 14,717 |
Creditors: Amounts Falling Due Within One Year |  | (291,764 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (277,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 332,639
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (303,770 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,583 )
NET ASSETS |  |  | 6,286
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200
Profit and Loss Account |  |  | 6,086
SHAREHOLDERS' FUNDS |  |  | 6,286

Page 1
Page 2
Slieve Commedagh Clinic Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the period 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 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr P V Teggart Director
20 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Slieve Commedagh Clinic Limited
Notes to the Abridged Financial Statements
For the Period 22 April 2024 to 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Slieve Commedagh Clinic Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI714547 . The registered office is 47 Main Street, Newcastle, BT33 0AD.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
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 the profit and loss account over its estimated economic life of 20 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:

Leasehold | 10 year straight line
Fixtures & Fittings | 10 year straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
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Slieve Commedagh Clinic Limited
Notes to the Abridged Financial Statements (continued)
For the Period 22 April 2024 to 30 June 2025
2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.
3. Average Number of Employees
Average number of employees during the was: 3
3
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 22 April 2024 | -
Additions | 174,998
As at 30 June 2025 | 174,998
Amortisation
As at 22 April 2024 | -
Provided during the period | 8,750
As at 30 June 2025 | 8,750
Net Book Value
As at 30 June 2025 | 166,248
As at 22 April 2024 | -

Page 4
Page 5
Slieve Commedagh Clinic Limited
Notes to the Abridged Financial Statements (continued)
For the Period 22 April 2024 to 30 June 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 22 April 2024 | -
Additions | 492,709
As at 30 June 2025 | 492,709
Depreciation
As at 22 April 2024 | -
Provided during the period | 49,271
As at 30 June 2025 | 49,271
Net Book Value
As at 30 June 2025 | 443,438
As at 22 April 2024 | -

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 30 June 2025
--- | ---
| £
Fixtures & Fittings | 92,978

6. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 30 June 2025
--- | ---
| £
Bank loans | 116,073

7. Secured Creditors
Of the creditors the following amounts are secured.

| 30 June 2025
--- | ---
| £
Bank loans and overdrafts | 210,430

8. Obligations Under Finance Leases and Hire Purchase

| 30 June 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 24,323
Later than one year and not later than five years | 64,609
| 88,932
| 88,932

Page 5
Page 6
Slieve Commedagh Clinic Limited
Notes to the Abridged Financial Statements (continued)
For the Period 22 April 2024 to 30 June 2025
9. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 200

Page 6