Acorah Software Products - Accounts Production 19.1.200 false true false 22 July 2024 31 July 2025 31 July 2025 NI718819 Mr Gary Callaghan Mr Conall Gribben iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI718819 2024-07-21 NI718819 2025-07-31 NI718819 2024-07-22 2025-07-31 NI718819 frs-core:PlantMachinery 2025-07-31 NI718819 frs-core:PlantMachinery 2024-07-22 2025-07-31 NI718819 frs-core:PlantMachinery 2024-07-21 NI718819 frs-core:ShareCapital 2025-07-31 NI718819 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI718819 frs-bus:PrivateLimitedCompanyLtd 2024-07-22 2025-07-31 NI718819 frs-bus:FilletedAccounts 2024-07-22 2025-07-31 NI718819 frs-bus:SmallEntities 2024-07-22 2025-07-31 NI718819 frs-bus:AuditExempt-NoAccountantsReport 2024-07-22 2025-07-31 NI718819 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-22 2025-07-31 NI718819 frs-bus:Director1 2024-07-22 2025-07-31 NI718819 frs-bus:Director2 2024-07-22 2025-07-31 NI718819 frs-countries:NorthernIreland 2024-07-22 2025-07-31
Registered number: NI718819
GC Investments Ireland Ltd
Financial Statements
For the Period 22 July 2024 to 31 July 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI718819
31 July 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 4,074
4,074
CURRENT ASSETS
Stocks 5 265,934
Cash at bank and in hand 17
265,951
Creditors: Amounts Falling Due Within One Year 6 (278,359 )
NET CURRENT ASSETS (LIABILITIES) (12,408 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,334 )
NET LIABILITIES (8,334 )
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account (8,336 )
SHAREHOLDERS' FUNDS (8,334)
For the period ending 31 July 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 Gary Callaghan
Director
Mr Conall Gribben
Director
18/04/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
GC Investments Ireland Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI718819 . The registered office is 7 Thornhill Road, Dungannon, BT70 3LJ.
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. 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:
Plant & Machinery 20% Reducing Balance
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 22 July 2024 -
Additions 4,520
As at 31 July 2025 4,520
Depreciation
As at 22 July 2024 -
Provided during the period 446
As at 31 July 2025 446
Net Book Value
As at 31 July 2025 4,074
As at 22 July 2024 -
5. Stocks
31 July 2025
£
Work in progress 265,934
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 July 2025
£
Other creditors 278,359
7. Share Capital
31 July 2025
£
Allotted, Called up and fully paid 2
Page 3