Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 NI001789 Mr Noel McKee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI001789 2025-01-31 NI001789 2026-01-31 NI001789 2025-02-01 2026-01-31 NI001789 frs-core:CurrentFinancialInstruments 2026-01-31 NI001789 frs-core:FurnitureFittings 2026-01-31 NI001789 frs-core:FurnitureFittings 2025-02-01 2026-01-31 NI001789 frs-core:FurnitureFittings 2025-01-31 NI001789 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 NI001789 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 NI001789 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 NI001789 frs-core:MotorVehicles 2026-01-31 NI001789 frs-core:MotorVehicles 2025-02-01 2026-01-31 NI001789 frs-core:MotorVehicles 2025-01-31 NI001789 frs-core:RevaluationReserve 2025-01-31 NI001789 frs-core:RevaluationReserve 2026-01-31 NI001789 frs-core:ShareCapital 2026-01-31 NI001789 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 NI001789 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 NI001789 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 NI001789 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 NI001789 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 NI001789 frs-bus:SmallEntities 2025-02-01 2026-01-31 NI001789 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 NI001789 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 NI001789 frs-bus:Director1 2025-02-01 2026-01-31 NI001789 frs-countries:NorthernIreland 2025-02-01 2026-01-31 NI001789 2024-01-31 NI001789 2025-01-31 NI001789 2024-02-01 2025-01-31 NI001789 frs-core:CurrentFinancialInstruments 2025-01-31 NI001789 frs-core:RevaluationReserve 2025-01-31 NI001789 frs-core:ShareCapital 2025-01-31 NI001789 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: NI001789
McKee & Birnie, Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
RWCA LTD
19 Magheralave Park North
Lisburn
Co Antrim
BT28 3NL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI001789
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,865 109,317
Investment Properties 5 66,259 66,259
170,124 175,576
CURRENT ASSETS
Stocks 6 9,756 9,756
Debtors 7 21,415 39,240
Cash at bank and in hand 34,548 15,198
65,719 64,194
Creditors: Amounts Falling Due Within One Year 8 (38,993 ) (44,738 )
NET CURRENT ASSETS (LIABILITIES) 26,726 19,456
TOTAL ASSETS LESS CURRENT LIABILITIES 196,850 195,032
NET ASSETS 196,850 195,032
CAPITAL AND RESERVES
Called up share capital 9 5,000 5,000
Revaluation reserve 10 186,713 186,713
Profit and Loss Account 5,137 3,319
SHAREHOLDERS' FUNDS 196,850 195,032
Page 1
Page 2
For the year ending 31 January 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 Noel McKee
Director
23/04/2026
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
McKee & Birnie, Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI001789 . The registered office is 91 Rugby Avenue, Belfast, BT7 1RE.
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 Straight line over 50 years
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2025 207,701 15,829 14,679 238,209
As at 31 January 2026 207,701 15,829 14,679 238,209
Depreciation
As at 1 February 2025 103,694 10,820 14,378 128,892
Provided during the period 4,154 1,253 45 5,452
As at 31 January 2026 107,848 12,073 14,423 134,344
Net Book Value
As at 31 January 2026 99,853 3,756 256 103,865
As at 1 February 2025 104,007 5,009 301 109,317
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 66,259
6. Stocks
2026 2025
£ £
Finished goods 9,756 9,756
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,743 9,761
Prepayments and accrued income 1,285 -
Director's loan account 1,387 29,479
21,415 39,240
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 24,793 10,421
Bank loans and overdrafts 6,158 28,291
Corporation tax 1,696 2,443
Other taxes and social security 253 238
VAT 4,593 1,845
Accruals and deferred income 1,500 1,500
38,993 44,738
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 5,000 5,000
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 February 2025 186,713 3,319
Profit for the year and total comprehensive income - 1,818
As at 31 January 2026 186,713 5,137
Page 5