Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2025 1 August 2024 false 1 August 2025 31 March 2026 31 March 2026 NI619263 Mr Mark Johnston Mrs Pauline Lusby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI619263 2025-07-31 NI619263 2026-03-31 NI619263 2025-08-01 2026-03-31 NI619263 frs-core:CurrentFinancialInstruments 2026-03-31 NI619263 frs-core:Non-currentFinancialInstruments 2026-03-31 NI619263 frs-core:ComputerEquipment 2026-03-31 NI619263 frs-core:ComputerEquipment 2025-08-01 2026-03-31 NI619263 frs-core:ComputerEquipment 2025-07-31 NI619263 frs-core:FurnitureFittings 2026-03-31 NI619263 frs-core:FurnitureFittings 2025-08-01 2026-03-31 NI619263 frs-core:FurnitureFittings 2025-07-31 NI619263 frs-core:MotorVehicles 2026-03-31 NI619263 frs-core:MotorVehicles 2025-08-01 2026-03-31 NI619263 frs-core:MotorVehicles 2025-07-31 NI619263 frs-core:WithinOneYear 2026-03-31 NI619263 frs-core:ShareCapital 2026-03-31 NI619263 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI619263 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-03-31 NI619263 frs-bus:FilletedAccounts 2025-08-01 2026-03-31 NI619263 frs-bus:SmallEntities 2025-08-01 2026-03-31 NI619263 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-03-31 NI619263 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-03-31 NI619263 frs-bus:Director1 2025-08-01 2026-03-31 NI619263 frs-bus:Director2 2025-08-01 2026-03-31 NI619263 frs-countries:NorthernIreland 2025-08-01 2026-03-31 NI619263 2024-07-31 NI619263 2025-07-31 NI619263 2024-08-01 2025-07-31 NI619263 frs-core:CurrentFinancialInstruments 2025-07-31 NI619263 frs-core:Non-currentFinancialInstruments 2025-07-31 NI619263 frs-core:WithinOneYear 2025-07-31 NI619263 frs-core:ShareCapital 2025-07-31 NI619263 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: NI619263
Johnston Financial Solutions Limited
Unaudited Financial Statements
For the Period 1 August 2025 to 31 March 2026
Satori Accounting
Johnston Financial Solutions Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Johnston Financial Solutions Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: NI619263

| 31 March 2026 | 31 July 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,142 |  | 229
|  |  | 1,142 |  | 229
CURRENT ASSETS
Stocks | 5 | 1,056 |  | 10,375 |
Debtors | 6 | 14,637 |  | 14,447 |
Cash at bank and in hand |  | 23,549 |  | 7,452 |
|  | 39,242 |  | 32,274 |
Creditors: Amounts Falling Due Within One Year | 7 | (27,486 ) |  | (26,530 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,756 |  | 5,744
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,898 |  | 5,973
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (4,317 )
NET ASSETS |  |  | 12,898 |  | 1,656
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 12,798 |  | 1,556
SHAREHOLDERS' FUNDS |  |  | 12,898 |  | 1,656

Page 1
Page 2
Johnston Financial Solutions Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Mark Johnston Director
3 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Johnston Financial Solutions Limited
Notes to the Financial Statements
For the Period 1 August 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Johnston Financial Solutions Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI619263 . The registered office is 36 BIGWOOD ROAD, ARDMORE, LONDONDERRY, BT47 3RP.
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:

Motor Vehicles | over 4 years
Computer Equipment | over 5 years

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 income statement 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 income statement 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.
Page 3
Page 4
Johnston Financial Solutions Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102.
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled and any impairment losses.
Trade debtors are assessed for impairment at the end of each reporting period and an allowance is recognised where there is objective evidence of impairment.
Basic financial liabilities, including trade and other creditors and the company credit card, are initially recognised at transaction price and subsequently measured at amortised cost.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
Page 4
Page 5
Johnston Financial Solutions Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2025 | 51,090 | 800 | 2,971 | 54,861
Additions | - | - | 1,189 | 1,189
As at 31 March 2026 | 51,090 | 800 | 4,160 | 56,050
Depreciation
As at 1 August 2025 | 51,090 | 800 | 2,742 | 54,632
Provided during the period | - | - | 276 | 276
As at 31 March 2026 | 51,090 | 800 | 3,018 | 54,908
Net Book Value
As at 31 March 2026 | - | - | 1,142 | 1,142
As at 1 August 2025 | - | - | 229 | 229

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Motor Vehicles - £0
5. Stocks

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 1,056 |  | 10,375

6. Debtors

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,137 |  | 11,000
Other debtors | 2,248 |  | 3,447
| 12,385 |  | 14,447
Due after more than one year
Other debtors | 2,252 |  | -
| 14,637 |  | 14,447

Page 5
Page 6
Johnston Financial Solutions Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,036 |  | 5,182
Trade creditors | 1,845 |  | 4,535
Other creditors | 9,122 |  | 9,103
Taxation and social security | 15,483 |  | 7,710
| 27,486 |  | 26,530

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

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 4,317

9. Obligations Under Finance Leases and Hire Purchase

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,036 |  | 5,182

10. Share Capital

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6