Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI058551 Mr KENNETH MOFFETT Mrs JANET MOFFETT Mr K Moffett true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI058551 2025-03-31 NI058551 2026-03-31 NI058551 2025-04-01 2026-03-31 NI058551 frs-core:CurrentFinancialInstruments 2026-03-31 NI058551 frs-core:Non-currentFinancialInstruments 2026-03-31 NI058551 frs-core:BetweenOneFiveYears 2026-03-31 NI058551 frs-core:LandBuildings 2026-03-31 NI058551 frs-core:LandBuildings 2025-04-01 2026-03-31 NI058551 frs-core:LandBuildings 2025-03-31 NI058551 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 NI058551 frs-core:MotorVehicles 2025-04-01 2026-03-31 NI058551 frs-core:PlantMachinery 2026-03-31 NI058551 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI058551 frs-core:PlantMachinery 2025-03-31 NI058551 frs-core:WithinOneYear 2026-03-31 NI058551 frs-core:ShareCapital 2026-03-31 NI058551 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI058551 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI058551 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI058551 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI058551 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI058551 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI058551 1 2025-04-01 2026-03-31 NI058551 frs-bus:Director1 2025-04-01 2026-03-31 NI058551 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 NI058551 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI058551 2024-03-31 NI058551 2025-03-31 NI058551 2024-04-01 2025-03-31 NI058551 frs-core:CurrentFinancialInstruments 2025-03-31 NI058551 frs-core:Non-currentFinancialInstruments 2025-03-31 NI058551 frs-core:BetweenOneFiveYears 2025-03-31 NI058551 frs-core:WithinOneYear 2025-03-31 NI058551 frs-core:ShareCapital 2025-03-31 NI058551 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI058551
KWM Electrical Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Alan Hall Accountancy
7 Dunseark Road
Dungannon
Co Tyrone
BT71 7PH
KWM Electrical Ltd
Contents
Contents

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

Page 1
KWM Electrical Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI058551

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,983 |  | 27,930
|  |  | 20,983 |  | 27,930
CURRENT ASSETS
Stocks | 5 | 1,000 |  | 1,000 |
Debtors | 6 | 18,872 |  | 15,046 |
Cash at bank and in hand |  | 49,971 |  | 76,709 |
|  | 69,843 |  | 92,755 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,706 ) |  | (24,419 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,137 |  | 68,336
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 72,120 |  | 96,266
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (581 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (3,900 ) |  | (5,100 )
NET ASSETS |  |  | 68,220 |  | 90,585
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 68,120 |  | 90,485
SHAREHOLDERS' FUNDS |  |  | 68,220 |  | 90,585

Page 1
Page 2
KWM Electrical 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 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 Profit and Loss Account.
On behalf of the board

Mr KENNETH MOFFETT Director
22/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KWM Electrical Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
KWM Electrical Ltd Registered number NI058551 is a limited by shares company incorporated in Northern Ireland. The Registered Office is 27 Kilmachugh Road, Markethill, Co Armagh, BT60 2ET.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | 10% straight line
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
Page 3
Page 4
KWM Electrical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 6,036 | 65,322 | 71,358
As at 31 March 2026 | 6,036 | 65,322 | 71,358
Depreciation
As at 1 April 2025 | 4,832 | 38,596 | 43,428
Provided during the period | 604 | 6,343 | 6,947
As at 31 March 2026 | 5,436 | 44,939 | 50,375
Net Book Value
As at 31 March 2026 | 600 | 20,383 | 20,983
As at 1 April 2025 | 1,204 | 26,726 | 27,930

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 1,000 |  | 1,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,872 |  | 15,046

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 581 |  | 2,325
Trade creditors | 1,725 |  | 4,203
Bank loans and overdrafts | 1,229 |  | 3,295
Other creditors | 9,312 |  | 4,286
Taxation and social security | 5,859 |  | 10,310
| 18,706 |  | 24,419

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 581

Page 4
Page 5
KWM Electrical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 581 |  | 2,325
Later than one year and not later than five years | - |  | 581
| 581 |  | 2,906
| 581 |  | 2,906

10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,900 |  | 5,100

11. Share Capital

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

12. Directors Advances, Credits and Guarantees
Dividends paid to directors
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr K Moffett by virtue of his ownership of 100% of the issued share capital in the company.
Page 5