Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI618793 Mr Thomas Graham Douglas Mr Michael Ciaran McSherry Mr John William Henry Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI618793 2025-03-31 NI618793 2026-03-31 NI618793 2025-04-01 2026-03-31 NI618793 frs-core:CurrentFinancialInstruments 2026-03-31 NI618793 frs-core:Non-currentFinancialInstruments 2026-03-31 NI618793 frs-core:BetweenOneFiveYears 2026-03-31 NI618793 frs-core:FurnitureFittings 2026-03-31 NI618793 frs-core:FurnitureFittings 2025-04-01 2026-03-31 NI618793 frs-core:FurnitureFittings 2025-03-31 NI618793 frs-core:MotorVehicles 2026-03-31 NI618793 frs-core:MotorVehicles 2025-04-01 2026-03-31 NI618793 frs-core:MotorVehicles 2025-03-31 NI618793 frs-core:PlantMachinery 2026-03-31 NI618793 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI618793 frs-core:PlantMachinery 2025-03-31 NI618793 frs-core:WithinOneYear 2026-03-31 NI618793 frs-core:CapitalRedemptionReserve 2026-03-31 NI618793 frs-core:ShareCapital 2026-03-31 NI618793 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI618793 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI618793 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI618793 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI618793 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI618793 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI618793 frs-bus:Director1 2025-04-01 2026-03-31 NI618793 frs-bus:Director1 2025-03-31 NI618793 frs-bus:Director1 2026-03-31 NI618793 frs-bus:Director2 2025-04-01 2026-03-31 NI618793 frs-bus:Director2 2025-03-31 NI618793 frs-bus:Director2 2026-03-31 NI618793 frs-bus:Director3 2025-04-01 2026-03-31 NI618793 frs-bus:Director3 2025-03-31 NI618793 frs-bus:Director3 2026-03-31 NI618793 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI618793 2024-03-31 NI618793 2025-03-31 NI618793 2024-04-01 2025-03-31 NI618793 frs-core:CurrentFinancialInstruments 2025-03-31 NI618793 frs-core:Non-currentFinancialInstruments 2025-03-31 NI618793 frs-core:BetweenOneFiveYears 2025-03-31 NI618793 frs-core:WithinOneYear 2025-03-31 NI618793 frs-core:CapitalRedemptionReserve 2025-03-31 NI618793 frs-core:ShareCapital 2025-03-31 NI618793 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI618793
D & K Architectural Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
McCleary & Company Ltd.
D & K Architectural Systems Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
D & K Architectural Systems Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI618793

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116,304 |  | 143,402
|  |  | 116,304 |  | 143,402
CURRENT ASSETS
Stocks | 5 | 23,000 |  | 29,000 |
Debtors | 6 | 775,123 |  | 992,167 |
Cash at bank and in hand |  | - |  | 115 |
|  | 798,123 |  | 1,021,282 |
Creditors: Amounts Falling Due Within One Year | 7 | (499,025 ) |  | (657,863 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 299,098 |  | 363,419
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 415,402 |  | 506,821
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (106,958 ) |  | (187,986 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,076 ) |  | (35,843 )
NET ASSETS |  |  | 279,368 |  | 282,992
CAPITAL AND RESERVES
Called up share capital | 11 |  | 140 |  | 200
Capital redemption reserve |  |  | 60 |  | -
Profit and Loss Account |  |  | 279,168 |  | 282,792
SHAREHOLDERS' FUNDS |  |  | 279,368 |  | 282,992

Page 1
Page 2
D & K Architectural Systems Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Thomas Graham Douglas Director
27 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
D & K Architectural Systems Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
D & K Architectural Systems Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI618793 . The registered office is Unit 3b, Trummery Industrial Park Meadow Road, Moira, Craigavon, Co. Armagh, BT67 0HH.
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.
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:

Plant & Machinery | 20% and 10% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 20% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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D & K Architectural Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 26 (2025: 27)
26 27
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 242,025 | 73,000 | 40,836 | 355,861
Additions | - | 3,500 | - | 3,500
As at 31 March 2026 | 242,025 | 76,500 | 40,836 | 359,361
Depreciation
As at 1 April 2025 | 123,007 | 56,002 | 33,450 | 212,459
Provided during the period | 18,039 | 9,375 | 3,184 | 30,598
As at 31 March 2026 | 141,046 | 65,377 | 36,634 | 243,057
Net Book Value
As at 31 March 2026 | 100,979 | 11,123 | 4,202 | 116,304
As at 1 April 2025 | 119,018 | 16,998 | 7,386 | 143,402

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 23,000 |  | 29,000

Page 4
Page 5
D & K Architectural Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 233,498 |  | 161,956
Amounts recoverable on contracts | 381,151 |  | 399,792
Other debtors | 160,474 |  | 430,419
| 775,123 |  | 992,167

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,055 |  | 30,730
Trade creditors | 352,261 |  | 401,088
Bank loans and overdrafts | 24,729 |  | 82,015
Other loans | 28,459 |  | 23,477
Other creditors | 18,737 |  | 56,657
Taxation and social security | 44,784 |  | 63,896
| 499,025 |  | 657,863

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 45,483 |  | 75,539
Bank loans | - |  | 22,512
Other loans | 61,475 |  | 89,935
| 106,958 |  | 187,986

9. Secured Creditors
Of the creditors the following amounts are secured.
Danske Bank hold a fixed and floating charge over all the property and undertakings of the company whatsoever both present and future, which may include land, ships, aircraft and intellectual property from time to time.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 24,729 |  | 104,527

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 30,055 |  | 30,730
Later than one year and not later than five years | 45,483 |  | 75,539
| 75,538 |  | 106,269
| 75,538 |  | 106,269

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D & K Architectural Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 140 |  | 200

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Douglas | (923 ) | 15,347 | (6,740 ) | - | 7,684
Mr Michael McSherry | - | 250 | - | - | 250
Mr John Gray | - | 250 | - | - | 250

Loan balances are repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements.
13. Related Party Transactions
Included within Other Debtors is a loan to Mr Paul Kelly. Mr Kelly resigned as a director on 13 November 2024 but still owes this balance to the company:

| As at 1 April 2025 £ | Amounts advanced £ | Amounts repaid £ | Amounts written off £ | As at 31 March 2026 £
Mr Paul Kelly | 368,450 | 9,895 | (250,000) | - | 128,345

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