Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 28 February 2026 28 February 2026 NI612432 Mrs Judith Millar Mrs Sarah Price Mr George McCartney Mrs Joan Elizabeth McCartney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI612432 2025-01-31 NI612432 2026-02-28 NI612432 2025-02-01 2026-02-28 NI612432 frs-core:CurrentFinancialInstruments 2026-02-28 NI612432 frs-core:ComputerEquipment 2026-02-28 NI612432 frs-core:ComputerEquipment 2025-02-01 2026-02-28 NI612432 frs-core:ComputerEquipment 2025-01-31 NI612432 frs-core:FurnitureFittings 2026-02-28 NI612432 frs-core:FurnitureFittings 2025-02-01 2026-02-28 NI612432 frs-core:FurnitureFittings 2025-01-31 NI612432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 NI612432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-02-28 NI612432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 NI612432 frs-core:PlantMachinery 2026-02-28 NI612432 frs-core:PlantMachinery 2025-02-01 2026-02-28 NI612432 frs-core:PlantMachinery 2025-01-31 NI612432 frs-core:ShareCapital 2026-02-28 NI612432 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 NI612432 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-02-28 NI612432 frs-bus:FilletedAccounts 2025-02-01 2026-02-28 NI612432 frs-bus:SmallEntities 2025-02-01 2026-02-28 NI612432 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-02-28 NI612432 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-02-28 NI612432 frs-bus:Director1 2025-02-01 2026-02-28 NI612432 frs-bus:Director2 2025-02-01 2026-02-28 NI612432 frs-bus:Director2 2025-01-31 NI612432 frs-bus:Director2 2026-02-28 NI612432 frs-bus:Director3 2025-02-01 2026-02-28 NI612432 frs-bus:Director4 2025-02-01 2026-02-28 NI612432 frs-countries:NorthernIreland 2025-02-01 2026-02-28 NI612432 2024-01-31 NI612432 2025-01-31 NI612432 2024-02-01 2025-01-31 NI612432 frs-core:CurrentFinancialInstruments 2025-01-31 NI612432 frs-core:ShareCapital 2025-01-31 NI612432 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: NI612432
McCartney's of Moira Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 28 February 2026
McCleary & Company Ltd.
McCartney's of Moira Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
McCartney's of Moira Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: NI612432

| 28 February 2026 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 308,436 |  | 305,007
|  |  | 308,436 |  | 305,007
CURRENT ASSETS
Stocks | 5 | 96,504 |  | 90,905 |
Debtors | 6 | 13,659 |  | 9,360 |
Cash at bank and in hand |  | 170,299 |  | 318,795 |
|  | 280,462 |  | 419,060 |
Creditors: Amounts Falling Due Within One Year | 7 | (137,153 ) |  | (275,401 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 143,309 |  | 143,659
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 451,745 |  | 448,666
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,530 ) |  | (31,205 )
NET ASSETS |  |  | 417,215 |  | 417,461
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 417,115 |  | 417,361
SHAREHOLDERS' FUNDS |  |  | 417,215 |  | 417,461

Page 1
Page 2
McCartney's of Moira Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 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

Mrs Judith Millar Director
7 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
McCartney's of Moira Ltd
Notes to the Financial Statements
For the Period 1 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
McCartney's of Moira Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI612432 . The registered office is 56-62 Main Street, Moira, Co. Down, BT67 0LQ.
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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.
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:

Leasehold | Straight line over 25 years
Plant & Machinery | 15% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% straight line

2.4. 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.
2.5. 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 period, 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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 21 (2025: 22)
21 22
Page 3
Page 4
McCartney's of Moira Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 28 February 2026
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 304,566 | 508,350 | 12,057 | - | 824,973
Additions | - | 41,291 | - | 1,799 | 43,090
Disposals | - | (10,456 ) | - | - | (10,456 )
As at 28 February 2026 | 304,566 | 539,185 | 12,057 | 1,799 | 857,607
Depreciation
As at 1 February 2025 | 135,774 | 374,136 | 10,056 | - | 519,966
Provided during the period | 13,806 | 23,067 | 531 | 50 | 37,454
Disposals | - | (8,249 ) | - | - | (8,249 )
As at 28 February 2026 | 149,580 | 388,954 | 10,587 | 50 | 549,171
Net Book Value
As at 28 February 2026 | 154,986 | 150,231 | 1,470 | 1,749 | 308,436
As at 1 February 2025 | 168,792 | 134,214 | 2,001 | - | 305,007

5. Stocks

| 28 February 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Stock | 96,504 |  | 90,905

6. Debtors

| 28 February 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,659 |  | 9,360

7. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 108,483 |  | 145,937
Other creditors | 14,555 |  | 102,024
Taxation and social security | 14,115 |  | 27,440
| 137,153 |  | 275,401

Page 4
Page 5
McCartney's of Moira Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 28 February 2026
8. Share Capital

| 28 February 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr George McCartney | (40,465 ) | 41,457 | - | - | 992

Loan balances are repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements.
Page 5