Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 NI654828 David McAleese iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI654828 2024-10-31 NI654828 2025-10-31 NI654828 2024-11-01 2025-10-31 NI654828 frs-core:CurrentFinancialInstruments 2025-10-31 NI654828 frs-core:Non-currentFinancialInstruments 2025-10-31 NI654828 frs-core:ShareCapital 2025-10-31 NI654828 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI654828 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI654828 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 NI654828 frs-bus:SmallEntities 2024-11-01 2025-10-31 NI654828 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 NI654828 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI654828 frs-bus:Director1 2024-11-01 2025-10-31 NI654828 frs-countries:NorthernIreland 2024-11-01 2025-10-31 NI654828 2023-10-31 NI654828 2024-10-31 NI654828 2023-11-01 2024-10-31 NI654828 frs-core:CurrentFinancialInstruments 2024-10-31 NI654828 frs-core:Non-currentFinancialInstruments 2024-10-31 NI654828 frs-core:ShareCapital 2024-10-31 NI654828 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: NI654828
DMC Legal Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
DMC Legal Services Limited
Contents
Contents

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

Page 1
DMC Legal Services Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: NI654828

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 138,176 |  | 147,959 |
|  | 138,176 |  | 147,959 |
Creditors: Amounts Falling Due Within One Year | 5 | (76,121 ) |  | (91,350 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 62,055 |  | 56,609
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,055 |  | 56,609
Creditors: Amounts Falling Due After More Than One Year | 6 |  | - |  | (4,189 )
NET ASSETS |  |  | 62,055 |  | 52,420
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Income Statement |  |  | 62,054 |  | 52,419
SHAREHOLDERS' FUNDS |  |  | 62,055 |  | 52,420

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 26 June 2026 and were signed on its behalf by:

David McAleese Director
26/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
DMC Legal Services Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
DMC Legal Services Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI654828 . The registered office is 220 Coast Road, Ballygally, Larne, BT40 2QQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
2.2. 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.
2.3. Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
2.4. Dividend income
Dividend income is recognised when the right to receive payment is established.
2.5. Related Parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 134,801 |  | 147,959
Due after more than one year
Other debtors | 3,375 |  | -
| 138,176 |  | 147,959

Page 2
Page 3
DMC Legal Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 71,474 |  | 71,514
Corporation tax | 3,375 |  | 17,300
Accruals and deferred income | 1,272 |  | 2,536
| 76,121 |  | 91,350

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,189

7. Related Party Transactions
Included in debtors are amounts due from a related party totaling £8,814 (PY - £4,074)
Page 3