Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 20 February 2026 20 February 2026 NI692004 Mr David Henderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI692004 2024-12-31 NI692004 2026-02-20 NI692004 2025-01-01 2026-02-20 NI692004 frs-core:Non-currentFinancialInstruments 2026-02-20 NI692004 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2026-02-20 NI692004 frs-core:OtherResidualIntangibleAssets 2026-02-20 NI692004 frs-core:OtherResidualIntangibleAssets 2025-01-01 2026-02-20 NI692004 frs-core:OtherResidualIntangibleAssets 2024-12-31 NI692004 frs-core:ShareCapital 2026-02-20 NI692004 frs-core:RetainedEarningsAccumulatedLosses 2026-02-20 NI692004 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-02-20 NI692004 frs-bus:FilletedAccounts 2025-01-01 2026-02-20 NI692004 frs-bus:SmallEntities 2025-01-01 2026-02-20 NI692004 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-02-20 NI692004 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-02-20 NI692004 frs-bus:Director1 2025-01-01 2026-02-20 NI692004 frs-countries:NorthernIreland 2025-01-01 2026-02-20 NI692004 2023-12-31 NI692004 2024-12-31 NI692004 2024-01-01 2024-12-31 NI692004 frs-core:Non-currentFinancialInstruments 2024-12-31 NI692004 frs-core:ShareCapital 2024-12-31 NI692004 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI692004
Tubular Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 20 February 2026
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Tubular Ltd
Contents
Contents

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

Page 1
Tubular Ltd
Balance Sheet
As At 20 February 2026
Balance Sheet
Registered number: NI692004

| 20 February 2026 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 20,250
|  |  | - |  | 20,250
CURRENT ASSETS
Debtors | 5 | 1 |  | - |
Cash at bank and in hand |  | - |  | 10,253 |
|  | 1 |  | 10,253 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (24,263 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | (14,010 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 6,240
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (21,268 )
NET ASSETS/(LIABILITIES) |  |  | 1 |  | (15,028 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | - |  | (15,029 )
SHAREHOLDERS' FUNDS |  |  | 1 |  | (15,028)

Page 1
Page 2
Tubular Ltd
Balance Sheet (continued)
As At 20 February 2026
For the period ending 20 February 2026 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

Mr David Henderson Director
10/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tubular Ltd
Notes to the Financial Statements
For the Period 1 January 2025 to 20 February 2026
Notes to the Financial Statements
1. General Information
Tubular Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI692004 . The registered office is 72 Manse Road, Kilkeel, Newry , County Down, BT34 4BN.
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
Revenue from rendering of services
Revenue 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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expense' in the profit and loss account. A fully year's amortisation is charged in the year of acquisition. Amortisation is charged at 10% straight line.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 25,312
Disposals | (25,312 )
As at 20 February 2026 | -
Amortisation
As at 1 January 2025 | 5,062
Disposals | (5,062 )
As at 20 February 2026 | -
Net Book Value
As at 20 February 2026 | -
As at 1 January 2025 | 20,250

5. Debtors

| 20 February 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1 |  | -

Page 3
Page 4
Tubular Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 20 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 20 February 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 24,263

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

| 20 February 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 21,268

8. Related Party Transactions
Included in other creditors due within one year are amounts due to related parties totalling £0 (2024 - £18,999)
Page 4