Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI697936 Mr Damien McCusker Mr Ryan McCusker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI697936 2024-12-31 NI697936 2025-12-31 NI697936 2025-01-01 2025-12-31 NI697936 frs-core:CurrentFinancialInstruments 2025-12-31 NI697936 frs-core:PlantMachinery 2025-12-31 NI697936 frs-core:PlantMachinery 2025-01-01 2025-12-31 NI697936 frs-core:PlantMachinery 2024-12-31 NI697936 frs-core:ShareCapital 2025-12-31 NI697936 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI697936 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI697936 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI697936 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI697936 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI697936 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI697936 frs-bus:Director1 2025-01-01 2025-12-31 NI697936 frs-bus:Director2 2025-01-01 2025-12-31 NI697936 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI697936 2023-12-31 NI697936 2024-12-31 NI697936 2024-01-01 2024-12-31 NI697936 frs-core:CurrentFinancialInstruments 2024-12-31 NI697936 frs-core:ShareCapital 2024-12-31 NI697936 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI697936
Loughshore Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Loughshore Logistics Ltd
Contents
Contents

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

Page 1
Loughshore Logistics Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: NI697936

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 104,858 |  | 60,343
|  |  | 104,858 |  | 60,343
CURRENT ASSETS
Stocks | 5 | 37,173 |  | 24,185 |
Debtors | 6 | 85,581 |  | 43,418 |
Cash at bank and in hand |  | 34,929 |  | 4,568 |
|  | 157,683 |  | 72,171 |
Creditors: Amounts Falling Due Within One Year | 7 | (106,946 ) |  | (60,416 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,737 |  | 11,755
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 155,595 |  | 72,098
NET ASSETS |  |  | 155,595 |  | 72,098
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 155,594 |  | 72,097
SHAREHOLDERS' FUNDS |  |  | 155,595 |  | 72,098

Page 1
Page 2
Loughshore Logistics Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
On behalf of the board

Mr Damien McCusker Director | Mr Ryan McCusker Director
28/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Loughshore Logistics Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Loughshore Logistics Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI697936 . The registered office is 74a Ballygillen Road, Ballinderry Bridge , Coagh, Cookstown, BT80 0AS.
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% 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. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
Page 3
Page 4
Loughshore Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 70,250
Additions | 68,500
As at 31 December 2025 | 138,750
Depreciation
As at 1 January 2025 | 9,907
Provided during the period | 23,985
As at 31 December 2025 | 33,892
Net Book Value
As at 31 December 2025 | 104,858
As at 1 January 2025 | 60,343

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 37,173 |  | 24,185

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 85,581 |  | 33,015
Other debtors | - |  | 10,403
| 85,581 |  | 43,418

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,050 |  | 42,009
Other creditors | 13,568 |  | 2,611
Taxation and social security | 46,328 |  | 15,796
| 106,946 |  | 60,416

8. Share Capital

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

Page 4