Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 NI625955 Mr James Aaron McCreanor Mr James Aaron McCreanor Northern Ireland true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI625955 2024-08-31 NI625955 2025-08-31 NI625955 2024-09-01 2025-08-31 NI625955 frs-core:CurrentFinancialInstruments 2025-08-31 NI625955 frs-core:MotorVehicles 2024-09-01 2025-08-31 NI625955 frs-core:PlantMachinery 2025-08-31 NI625955 frs-core:PlantMachinery 2024-09-01 2025-08-31 NI625955 frs-core:PlantMachinery 2024-08-31 NI625955 frs-core:CapitalRedemptionReserve 2025-08-31 NI625955 frs-core:ShareCapital 2025-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI625955 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI625955 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 NI625955 frs-bus:SmallEntities 2024-09-01 2025-08-31 NI625955 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI625955 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI625955 1 2024-09-01 2025-08-31 NI625955 frs-bus:Director1 2024-09-01 2025-08-31 NI625955 frs-countries:NorthernIreland 2024-09-01 2025-08-31 NI625955 2023-08-31 NI625955 2024-08-31 NI625955 2023-09-01 2024-08-31 NI625955 frs-core:CurrentFinancialInstruments 2024-08-31 NI625955 frs-core:CapitalRedemptionReserve 2024-08-31 NI625955 frs-core:ShareCapital 2024-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: NI625955
IMC Glass Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Alan Hall Accountancy
7 Dunseark Road
Dungannon
Co Tyrone
BT71 7PH
IMC Glass Ltd
Contents
Contents

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

Page 1
IMC Glass Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: NI625955

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 289,081 |  | 303,452
|  |  | 289,081 |  | 303,452
CURRENT ASSETS
Stocks | 5 | 102,450 |  | 79,495 |
Debtors | 6 | 298,909 |  | 334,420 |
Cash at bank and in hand |  | 349,461 |  | 567,250 |
|  | 750,820 |  | 981,165 |
Creditors: Amounts Falling Due Within One Year | 7 | (286,057 ) |  | (324,174 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 464,763 |  | 656,991
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 753,844 |  | 960,443
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (72,300 ) |  | (75,000 )
NET ASSETS |  |  | 681,544 |  | 885,443
CAPITAL AND RESERVES
Called up share capital | 9 |  | 62 |  | 62
Capital redemption reserve |  |  | 38 |  | 38
Profit and Loss Account |  |  | 681,444 |  | 885,343
SHAREHOLDERS' FUNDS |  |  | 681,544 |  | 885,443

Page 1
Page 2
IMC Glass Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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 James Aaron McCreanor Director
06/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
IMC Glass Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
IMC Glass Ltd Registered number NI625955 is a limited by shares company incorporated in Northern Ireland. The Registered Office is Silverford Mills, 78 Lisnagade Road, Banbridge, Co Down, BT32 3QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% straight line
Motor Vehicles | 20% reducing balance

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 19)
21 19
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 605,928
Additions | 48,217
Disposals | (22,000 )
As at 31 August 2025 | 632,145

...CONTINUED
Page 3
Page 4
IMC Glass Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 302,476
Provided during the period | 56,821
Disposals | (16,233 )
As at 31 August 2025 | 343,064
Net Book Value
As at 31 August 2025 | 289,081
As at 1 September 2024 | 303,452

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 102,450 |  | 79,495

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 290,083 |  | 327,077
Other debtors | 8,826 |  | 7,343
| 298,909 |  | 334,420

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 108,334 |  | 167,294
Bank loans and overdrafts | 8,714 |  | 18,954
Amounts owed to participating interests | 5,000 |  | -
Other creditors | 14,322 |  | 17,046
Taxation and social security | 149,687 |  | 120,880
| 286,057 |  | 324,174

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 72,300 |  | 75,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 62 |  | 62

10. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 4
Page 5
IMC Glass Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is MZMS Holdings Ltd . MZMS Holdings Ltd was incorporated in Northern Ireland. The ultimate controlling party is Mr James Aaron McCreanor who controls 100% of the shares of MZMS Holdings Ltd.
Page 5