Acorah Software Products - Accounts Production 18.1.170 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI636368 Mr Richard McAuley Mrs Dawn McAuley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI636368 2025-03-31 NI636368 2026-03-31 NI636368 2025-04-01 2026-03-31 NI636368 frs-core:CurrentFinancialInstruments 2026-03-31 NI636368 frs-core:NetGoodwill 2026-03-31 NI636368 frs-core:NetGoodwill 2025-04-01 2026-03-31 NI636368 frs-core:NetGoodwill 2025-03-31 NI636368 frs-core:PlantMachinery 2026-03-31 NI636368 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI636368 frs-core:PlantMachinery 2025-03-31 NI636368 frs-core:ShareCapital 2026-03-31 NI636368 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI636368 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI636368 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI636368 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI636368 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI636368 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI636368 frs-bus:Director1 2025-04-01 2026-03-31 NI636368 frs-bus:Director2 2025-04-01 2026-03-31 NI636368 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI636368 2024-03-31 NI636368 2025-03-31 NI636368 2024-04-01 2025-03-31 NI636368 frs-core:CurrentFinancialInstruments 2025-03-31 NI636368 frs-core:ShareCapital 2025-03-31 NI636368 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI636368
Ardis Building Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Lakeview CA Ltd
Chartered Accountants
142 Station Road
Saintfield
Co Down
BT24 7EL
Ardis Building Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ardis Building Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI636368

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 5,000
Tangible Assets | 5 |  | 4,570 |  | 6,093
|  |  | 4,570 |  | 11,093
CURRENT ASSETS
Stocks | 6 | 1,000 |  | 19,800 |
Debtors | 7 | - |  | 5,395 |
Cash at bank and in hand |  | 47,220 |  | 52,321 |
|  | 48,220 |  | 77,516 |
Creditors: Amounts Falling Due Within One Year | 8 | (15,346 ) |  | (14,176 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 32,874 |  | 63,340
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 37,444 |  | 74,433
NET ASSETS |  |  | 37,444 |  | 74,433
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 27,444 |  | 64,433
SHAREHOLDERS' FUNDS |  |  | 37,444 |  | 74,433

Page 1
Page 2
Ardis Building Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year 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

Mr Richard McAuley Director
23/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ardis Building Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ardis Building Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636368 . The registered office is 148 Belsize Road, Lisburn, BT27 4DR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 25% RB

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Ardis Building Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 50,000
As at 31 March 2026 | 50,000
Amortisation
As at 1 April 2025 | 45,000
Provided during the period | 5,000
As at 31 March 2026 | 50,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 5,000

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 23,700
As at 31 March 2026 | 23,700
Depreciation
As at 1 April 2025 | 17,607
Provided during the period | 1,523
As at 31 March 2026 | 19,130
Net Book Value
As at 31 March 2026 | 4,570
As at 1 April 2025 | 6,093

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | 19,800

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 5,335
Other debtors | - |  | 60
| - |  | 5,395

Page 4
Page 5
Ardis Building Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,204 |  | 2,813
Other creditors | 13,288 |  | 11,363
Taxation and social security | 854 |  | -
| 15,346 |  | 14,176

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 5