Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 NI638756 Mr Paul Barrett Mr Ryan Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI638756 2024-05-31 NI638756 2025-05-31 NI638756 2024-06-01 2025-05-31 NI638756 frs-core:CurrentFinancialInstruments 2025-05-31 NI638756 frs-core:Non-currentFinancialInstruments 2025-05-31 NI638756 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 NI638756 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 NI638756 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 NI638756 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 NI638756 frs-core:PlantMachinery 2025-05-31 NI638756 frs-core:PlantMachinery 2024-06-01 2025-05-31 NI638756 frs-core:PlantMachinery 2024-05-31 NI638756 frs-core:ShareCapital 2025-05-31 NI638756 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI638756 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI638756 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 NI638756 frs-bus:SmallEntities 2024-06-01 2025-05-31 NI638756 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 NI638756 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI638756 frs-bus:Director1 2024-06-01 2025-05-31 NI638756 frs-bus:Director2 2024-06-01 2025-05-31 NI638756 frs-countries:NorthernIreland 2024-06-01 2025-05-31 NI638756 2023-05-31 NI638756 2024-05-31 NI638756 2023-06-01 2024-05-31 NI638756 frs-core:CurrentFinancialInstruments 2024-05-31 NI638756 frs-core:Non-currentFinancialInstruments 2024-05-31 NI638756 frs-core:ShareCapital 2024-05-31 NI638756 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: NI638756
Barrett Bros. Builders Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
MMC Accountancy Services
ICAEW
6 Linenhall Street
Limavady
BT49 0HQ
Barrett Bros. Builders Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Barrett Bros. Builders Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: NI638756

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,354 |  | -
|  |  | 19,354 |  | -
CURRENT ASSETS
Debtors | 5 | 144,321 |  | 420 |
Cash at bank and in hand |  | 211,484 |  | 746 |
|  | 355,805 |  | 1,166 |
Creditors: Amounts Falling Due Within One Year | 6 | (276,838 ) |  | (31,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 78,967 |  | (30,230 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 98,321 |  | (30,230 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (29,353 ) |  | (36,542 )
NET ASSETS/(LIABILITIES) |  |  | 68,968 |  | (66,772 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 68,868 |  | (66,872 )
SHAREHOLDERS' FUNDS |  |  | 68,968 |  | (66,772)

Page 1
Page 2
Barrett Bros. Builders Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
On behalf of the board

Mr Ryan Barrett Director
18/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Barrett Bros. Builders Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Barrett Bros. Builders Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI638756 . The registered office is 6 Linenhall Street, Limavady, BT49 0HQ.
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 | 0% straight line
Leasehold | 0% straight line
Plant & Machinery | 25% straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Barrett Bros. Builders Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 June 2024 | - | 25,500 | 25,500
Additions | 19,354 | - | 19,354
As at 31 May 2025 | 19,354 | 25,500 | 44,854
Depreciation
As at 1 June 2024 | - | 25,500 | 25,500
As at 31 May 2025 | - | 25,500 | 25,500
Net Book Value
As at 31 May 2025 | 19,354 | - | 19,354
As at 1 June 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 141,829 |  | 180
VAT | 2,492 |  | 240
| 144,321 |  | 420

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,553 |  | 14,679
Bank loans and overdrafts | 7,189 |  | 7,189
Other loans | 200,000 |  | -
Corporation tax | 21,483 |  | -
Other creditors | 30,094 |  | -
Directors' loan accounts | 9,519 |  | 9,528
| 276,838 |  | 31,396

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 29,353 |  | 36,542

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4