Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI031219 Mr Derek Burnside Mrs Bridget Burnside iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI031219 2024-12-31 NI031219 2025-12-31 NI031219 2025-01-01 2025-12-31 NI031219 frs-core:FurnitureFittings 2025-01-01 2025-12-31 NI031219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 NI031219 frs-core:ShareCapital 2025-12-31 NI031219 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI031219 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI031219 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI031219 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI031219 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI031219 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI031219 frs-bus:Director1 2025-01-01 2025-12-31 NI031219 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 NI031219 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI031219 2023-12-31 NI031219 2024-12-31 NI031219 2024-01-01 2024-12-31 NI031219 frs-core:ShareCapital 2024-12-31 NI031219 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI031219
Mpc Investments Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2025
J.A.McNicholl & Company Ltd
Mpc Investments Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Mpc Investments Limited
Abridged Statement of Financial Position
As At 31 December 2025
Abridged Statement of Financial Position
Registered number: NI031219

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 596,170 |  | 596,237
|  |  | 596,170 |  | 596,237
CURRENT ASSETS
Cash at bank and in hand |  | 149,063 |  | 156,702 |
|  | 149,063 |  | 156,702 |
Creditors: Amounts Falling Due Within One Year |  | (62,874 ) |  | (95,062 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,189 |  | 61,640
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 682,359 |  | 657,877
NET ASSETS |  |  | 682,359 |  | 657,877
CAPITAL AND RESERVES
Called up share capital | 5 |  | 5 |  | 5
Income Statement |  |  | 682,354 |  | 657,872
SHAREHOLDERS' FUNDS |  |  | 682,359 |  | 657,877

Page 1
Page 2
Mpc Investments Limited
Abridged Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Derek Burnside Director
25/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mpc Investments Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Mpc Investments Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI031219 . The registered office is 26 Tullymore Road, Broughshane, Ballymena, Co Antrim, BT43 7HN.
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.Turnover is reduced for estimated rebates and other similar allowances.
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%
Fixtures & Fittings | 20%

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 611,126
As at 31 December 2025 | 611,126
Depreciation
As at 1 January 2025 | 14,889
Provided during the period | 67
As at 31 December 2025 | 14,956

...CONTINUED
Page 3
Page 4
Mpc Investments Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 596,170
As at 1 January 2025 | 596,237

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

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