Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 28 February 2026 1 January 2025 31 December 2025 31 December 2025 NI003211 Mr Simon Stuart Mr Gerald Watson Mr Neil Watson Mr James Russell Mr Luke Neal Ms Jade Clarke Mr Graham Bailie Mr Patrick Cregg Mrs Melissa Gibbons Mr Peter Vannucci iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI003211 2024-12-31 NI003211 2025-12-31 NI003211 2025-01-01 2025-12-31 NI003211 frs-core:CurrentFinancialInstruments 2025-12-31 NI003211 frs-core:Non-currentFinancialInstruments 2025-12-31 NI003211 frs-core:FurnitureFittings 2025-12-31 NI003211 frs-core:FurnitureFittings 2025-01-01 2025-12-31 NI003211 frs-core:FurnitureFittings 2024-12-31 NI003211 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 NI003211 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 NI003211 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 NI003211 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 NI003211 frs-core:PlantMachinery 2025-12-31 NI003211 frs-core:PlantMachinery 2025-01-01 2025-12-31 NI003211 frs-core:PlantMachinery 2024-12-31 NI003211 frs-core:RevaluationReserve 2024-12-31 NI003211 frs-core:RevaluationReserve 2025-12-31 NI003211 frs-core:ShareCapital 2025-12-31 NI003211 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 NI003211 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 NI003211 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI003211 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI003211 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI003211 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI003211 frs-bus:Audited 2025-01-01 2025-12-31 NI003211 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI003211 frs-bus:Director1 2025-01-01 2025-12-31 NI003211 frs-bus:Director2 2025-01-01 2025-12-31 NI003211 frs-bus:Director3 2025-01-01 2025-12-31 NI003211 frs-bus:Director4 2025-01-01 2025-12-31 NI003211 frs-bus:Director5 2025-01-01 2025-12-31 NI003211 frs-bus:Director6 2025-01-01 2025-12-31 NI003211 frs-bus:Director7 2025-01-01 2025-12-31 NI003211 frs-bus:Director8 2025-01-01 2025-12-31 NI003211 frs-bus:Director9 2025-01-01 2025-12-31 NI003211 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 NI003211 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI003211 2023-12-31 NI003211 2024-12-31 NI003211 2024-01-01 2024-12-31 NI003211 frs-core:CurrentFinancialInstruments 2024-12-31 NI003211 frs-core:Non-currentFinancialInstruments 2024-12-31 NI003211 frs-core:RevaluationReserve 2024-12-31 NI003211 frs-core:ShareCapital 2024-12-31 NI003211 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI003211
Bangor Football And Athletic Club Limited
Financial Statements
For The Year Ended 31 December 2025
Bradley Accounting and Taxation
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI003211
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 859,630 863,238
859,630 863,238
CURRENT ASSETS
Debtors 5 8,127 5,991
Cash at bank and in hand 33,305 21,977
41,432 27,968
Creditors: Amounts Falling Due Within One Year 6 (65,820 ) (44,593 )
NET CURRENT ASSETS (LIABILITIES) (24,388 ) (16,625 )
TOTAL ASSETS LESS CURRENT LIABILITIES 835,242 846,613
Creditors: Amounts Falling Due After More Than One Year 7 (146,025 ) (166,045 )
NET ASSETS 689,217 680,568
CAPITAL AND RESERVES
Called up share capital 8 103,700 103,700
Revaluation reserve 9 801,640 801,640
Profit and Loss Account (216,123 ) (224,772 )
SHAREHOLDERS' FUNDS 689,217 680,568
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Page 2
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 Graham Bailie
Director
28/02/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bangor Football And Athletic Club Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI003211 . The registered office is Clandeboye Park 1a Hawthorne Court, Off Clandeboye Rd, Bangor, Down, BT20 3HR.
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
Leasehold £3,608
Plant & Machinery 20%
Fixtures & Fittings Fully Depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 12)
25 12
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 982,000 54,365 477,293 1,513,658
As at 31 December 2025 982,000 54,365 477,293 1,513,658
Depreciation
As at 1 January 2025 128,694 44,432 477,294 650,420
Provided during the period 3,608 - - 3,608
As at 31 December 2025 132,302 44,432 477,294 654,028
Net Book Value
As at 31 December 2025 849,698 9,933 (1 ) 859,630
As at 1 January 2025 853,306 9,933 (1 ) 863,238
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,975 1,980
Other debtors 6,152 4,011
8,127 5,991
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,061 20,597
Bank loans and overdrafts 16,128 15,668
Other creditors 30,807 7,594
Taxation and social security 7,824 734
65,820 44,593
Note:
Amounts owed to HMRC re VAT-£7,824
Amounts owed to HMRC re PAYE-£7,364
Ulster Bank Bounce Back Loan-£12,411
Loans from Directors-£1,000
...CONTINUED
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6. Creditors: Amounts Falling Due Within One Year - continued
Amounts owed by Bangor Football and Athletic Club in relation to Player Transfers-£11,000
Amounts owed to Bangor Football and Athletic Club in relation to Player Transfers-Nil
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 102,226 122,246
Other creditors 43,799 43,799
146,025 166,045
Note:
UCIT/Community Finance Ireland Loan-£104,965
Overdrafts: £460
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 801,640 (224,772 )
Profit for the year and total comprehensive income - 8,649
As at 31 December 2025 801,640 (216,123 )
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Audit Information
The auditor's report on the accounts of Bangor Football And Athletic Club Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Ronan Bradley FCCA FTT (Senior Statutory Auditor) for and on behalf of Bradley Accounting & Taxation , Statutory Auditor.
Bradley Accounting & Taxation
Suite B,Formation Works Maryland
Maryland Industrial Estate
Ballygowan Road,Belfast
Down
BT23 6BL
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