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 NI632780 Mr Eugene Kelly Mrs Sinead Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI632780 2024-08-31 NI632780 2025-08-31 NI632780 2024-09-01 2025-08-31 NI632780 frs-core:Non-currentFinancialInstruments 2025-08-31 NI632780 frs-core:FurnitureFittings 2024-09-01 2025-08-31 NI632780 frs-core:MotorVehicles 2024-09-01 2025-08-31 NI632780 frs-core:PlantMachinery 2024-09-01 2025-08-31 NI632780 frs-core:WithinOneYear 2025-08-31 NI632780 frs-core:ShareCapital 2025-08-31 NI632780 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI632780 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI632780 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 NI632780 frs-bus:SmallEntities 2024-09-01 2025-08-31 NI632780 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI632780 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI632780 frs-bus:Director1 2024-09-01 2025-08-31 NI632780 frs-bus:Director2 2024-09-01 2025-08-31 NI632780 frs-countries:NorthernIreland 2024-09-01 2025-08-31 NI632780 2023-08-31 NI632780 2024-08-31 NI632780 2023-09-01 2024-08-31 NI632780 frs-core:Non-currentFinancialInstruments 2024-08-31 NI632780 frs-core:WithinOneYear 2024-08-31 NI632780 frs-core:ShareCapital 2024-08-31 NI632780 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: NI632780
E Kelly Electrical Contractors Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
E Kelly Electrical Contractors Ltd
Contents
Contents

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

Page 1
E Kelly Electrical Contractors Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: NI632780

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 188,870 |  | 152,006
|  |  | 188,870 |  | 152,006
CURRENT ASSETS
Stocks |  | 110,000 |  | - |
Debtors |  | 178,602 |  | 175,757 |
Cash at bank and in hand |  | 521,035 |  | 696,373 |
|  | 809,637 |  | 872,130 |
Creditors: Amounts Falling Due Within One Year |  | (303,188 ) |  | (359,551 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 506,449 |  | 512,579
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 695,319 |  | 664,585
Creditors: Amounts Falling Due After More Than One Year |  |  | (41,551 ) |  | (27,176 )
NET ASSETS |  |  | 653,768 |  | 637,409
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 653,767 |  | 637,408
SHAREHOLDERS' FUNDS |  |  | 653,768 |  | 637,409

Page 1
Page 2
E Kelly Electrical Contractors Ltd
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Eugene Kelly Director | Mrs Sinead Kelly Director
21 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
E Kelly Electrical Contractors Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
E Kelly Electrical Contractors Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI632780 . The registered office is 377 Drumrane Road, Dungiven, BT47 4RQ.
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:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33.33% straight line/20% reducing balance

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. 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 year 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.
Page 3
Page 4
E Kelly Electrical Contractors Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 21)
23 21
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 342,648
Additions | 73,111
As at 31 August 2025 | 415,759
Depreciation
As at 1 September 2024 | 190,642
Provided during the period | 36,247
As at 31 August 2025 | 226,889
Net Book Value
As at 31 August 2025 | 188,870
As at 1 September 2024 | 152,006

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 21,990 |  | 15,730

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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