Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2025 1 September 2024 false 1 September 2025 31 March 2026 31 March 2026 NI681569 C D O'Hanlon S J Hynes C J Meegan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI681569 2025-08-31 NI681569 2026-03-31 NI681569 2025-09-01 2026-03-31 NI681569 frs-core:CurrentFinancialInstruments 2026-03-31 NI681569 frs-core:Non-currentFinancialInstruments 2026-03-31 NI681569 frs-core:FurnitureFittings 2026-03-31 NI681569 frs-core:FurnitureFittings 2025-09-01 2026-03-31 NI681569 frs-core:FurnitureFittings 2025-08-31 NI681569 frs-core:ShareCapital 2026-03-31 NI681569 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI681569 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-03-31 NI681569 frs-bus:FilletedAccounts 2025-09-01 2026-03-31 NI681569 frs-bus:SmallEntities 2025-09-01 2026-03-31 NI681569 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-03-31 NI681569 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-03-31 NI681569 frs-bus:Director1 2025-09-01 2026-03-31 NI681569 frs-bus:Director2 2025-09-01 2026-03-31 NI681569 frs-bus:Director3 2025-09-01 2026-03-31 NI681569 frs-countries:NorthernIreland 2025-09-01 2026-03-31 NI681569 2024-08-31 NI681569 2025-08-31 NI681569 2024-09-01 2025-08-31 NI681569 frs-core:CurrentFinancialInstruments 2025-08-31 NI681569 frs-core:Non-currentFinancialInstruments 2025-08-31 NI681569 frs-core:ShareCapital 2025-08-31 NI681569 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: NI681569
Kingstonford Developments Ltd
Unaudited Financial Statements
For the Period 1 September 2025 to 31 March 2026
SJK Chartered Accountants
Kingstonford Developments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Kingstonford Developments Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI681569

| 31 March 2026 | 31 August 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,008 |  | 3,405
Investment Properties | 5 |  | 144,503 |  | 144,503
|  |  | 147,511 |  | 147,908
CURRENT ASSETS
Cash at bank and in hand |  | 12,822 |  | 8,518 |
|  | 12,822 |  | 8,518 |
Creditors: Amounts Falling Due Within One Year | 6 | (101,874 ) |  | (102,998 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (89,052 ) |  | (94,480 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 58,459 |  | 53,428
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (86,779 ) |  | (86,779 )
NET LIABILITIES |  |  | (28,320 ) |  | (33,351 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 150 |  | 150
Profit and Loss Account |  |  | (28,470 ) |  | (33,501 )
SHAREHOLDERS' FUNDS |  |  | (28,320) |  | (33,351)

Page 1
Page 2
Kingstonford Developments Ltd
Balance Sheet (continued)
As At 31 March 2026
For the period 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

C J Meegan Director
14 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kingstonford Developments Ltd
Notes to the Financial Statements
For the Period 1 September 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Kingstonford Developments Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI681569 . The registered office is c/o SJK Chartered Accountants, 8 Bridge Road, Moira, Co. Armagh, BT67 0PF.
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:

Fixtures & Fittings | 20%

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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2025: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 September 2025 | 4,560
As at 31 March 2026 | 4,560
Depreciation
As at 1 September 2025 | 1,155
Provided during the period | 397
As at 31 March 2026 | 1,552

...CONTINUED
Page 3
Page 4
Kingstonford Developments Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2025 to 31 March 2026

Net Book Value
As at 31 March 2026 | 3,008
As at 1 September 2025 | 3,405

5. Investment Property

| 31 March 2026
--- | ---
| £
Fair Value
As at 1 September 2025 and 31 March 2026 | 144,503

The directors consider the above value of investment properties to reflect the market value at 31 March 2026.
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 615 |  | -
Directors' loan accounts | 1,194 |  | 2,933
Amounts owed to related parties | 100,065 |  | 100,065
| 101,874 |  | 102,998

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

| 31 March 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 86,779 |  | 86,779

Securities for the bank facilities are as follows:
- First legal mortgage over the property at 14 Beechmount Street, Belfast, BT12 7NG.
8. Share Capital

| 31 March 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

Page 4