Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 NI668306 Mr Peter McGovern Ms Sharon McGovern iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI668306 2024-09-30 NI668306 2025-09-30 NI668306 2024-10-01 2025-09-30 NI668306 frs-core:CurrentFinancialInstruments 2025-09-30 NI668306 frs-core:Non-currentFinancialInstruments 2025-09-30 NI668306 frs-core:BetweenOneFiveYears 2025-09-30 NI668306 frs-core:ComputerEquipment 2025-09-30 NI668306 frs-core:ComputerEquipment 2024-10-01 2025-09-30 NI668306 frs-core:ComputerEquipment 2024-09-30 NI668306 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 NI668306 frs-core:MotorVehicles 2025-09-30 NI668306 frs-core:MotorVehicles 2024-10-01 2025-09-30 NI668306 frs-core:MotorVehicles 2024-09-30 NI668306 frs-core:OtherResidualIntangibleAssets 2025-09-30 NI668306 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 NI668306 frs-core:OtherResidualIntangibleAssets 2024-09-30 NI668306 frs-core:PlantMachinery 2025-09-30 NI668306 frs-core:PlantMachinery 2024-10-01 2025-09-30 NI668306 frs-core:PlantMachinery 2024-09-30 NI668306 frs-core:WithinOneYear 2025-09-30 NI668306 frs-core:ShareCapital 2025-09-30 NI668306 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI668306 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI668306 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 NI668306 frs-bus:SmallEntities 2024-10-01 2025-09-30 NI668306 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI668306 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI668306 frs-bus:Director1 2024-10-01 2025-09-30 NI668306 frs-bus:Director2 2024-10-01 2025-09-30 NI668306 frs-countries:NorthernIreland 2024-10-01 2025-09-30 NI668306 2023-09-30 NI668306 2024-09-30 NI668306 2023-10-01 2024-09-30 NI668306 frs-core:CurrentFinancialInstruments 2024-09-30 NI668306 frs-core:Non-currentFinancialInstruments 2024-09-30 NI668306 frs-core:BetweenOneFiveYears 2024-09-30 NI668306 frs-core:WithinOneYear 2024-09-30 NI668306 frs-core:ShareCapital 2024-09-30 NI668306 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: NI668306
Xomni Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI668306
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,800 6,600
Tangible Assets 5 84,566 21,715
90,366 28,315
CURRENT ASSETS
Debtors 6 172,228 132,916
Cash at bank and in hand 6,989 53,399
179,217 186,315
Creditors: Amounts Falling Due Within One Year 7 (118,627 ) (92,626 )
NET CURRENT ASSETS (LIABILITIES) 60,590 93,689
TOTAL ASSETS LESS CURRENT LIABILITIES 150,956 122,004
Creditors: Amounts Falling Due After More Than One Year 8 (16,951 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,733 ) (7,199 )
NET ASSETS 130,272 114,805
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 130,270 114,803
SHAREHOLDERS' FUNDS 130,272 114,805
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For the year ending 30 September 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 Peter McGovern
Director
19/06/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Xomni Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI668306 . The registered office is 18 Grays Hill, Bangor, County Down, BT20 3BB.
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.
The presentation currency is £ Sterling.
The level of rounding is to the nearest £.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Asset class                                  Amortisation method and rate
Application Software                      20% Straight Lin
2.4. 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
Motor Vehicles 20% Straight Line
Computer Equipment 20% Straight Line
2.5. 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.
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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 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 year, 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.
2.7. Debtors
Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.8. Creditors
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Intangible Assets
Other
£
Cost
As at 1 October 2024 8,000
As at 30 September 2025 8,000
Amortisation
As at 1 October 2024 1,400
Provided during the period 800
As at 30 September 2025 2,200
...CONTINUED
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Net Book Value
As at 30 September 2025 5,800
As at 1 October 2024 6,600
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 3,856 30,754 6,937 41,547
Additions - 82,600 3,662 86,262
As at 30 September 2025 3,856 113,354 10,599 127,809
Depreciation
As at 1 October 2024 1,518 15,825 2,489 19,832
Provided during the period 936 20,781 1,694 23,411
As at 30 September 2025 2,454 36,606 4,183 43,243
Net Book Value
As at 30 September 2025 1,402 76,748 6,416 84,566
As at 1 October 2024 2,338 14,929 4,448 21,715
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 162,478 90,530
Other debtors 9,750 42,386
172,228 132,916
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,440 -
Trade creditors 17,603 847
Other creditors 31,518 33,827
Taxation and social security 59,066 57,952
118,627 92,626
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,951 -
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,440 -
Later than one year and not later than five years 16,951 -
27,391 -
27,391 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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