Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 31 July 2025 31 July 2025 NI629199 Mr John McPolin Miss Joleen Trimble Mr Jeremy Gibson Mr Keith Hannath Mr Mayank Prakash Mr John McPolin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI629199 2025-02-28 NI629199 2025-07-31 NI629199 2025-03-01 2025-07-31 NI629199 frs-core:CurrentFinancialInstruments 2025-07-31 NI629199 frs-core:Non-currentFinancialInstruments 2025-07-31 NI629199 frs-core:NetGoodwill 2025-07-31 NI629199 frs-core:NetGoodwill 2025-03-01 2025-07-31 NI629199 frs-core:NetGoodwill 2025-02-28 NI629199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 NI629199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2025-07-31 NI629199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 NI629199 frs-core:PlantMachinery 2025-07-31 NI629199 frs-core:PlantMachinery 2025-03-01 2025-07-31 NI629199 frs-core:PlantMachinery 2025-02-28 NI629199 frs-core:ShareCapital 2025-07-31 NI629199 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI629199 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2025-07-31 NI629199 frs-bus:FilletedAccounts 2025-03-01 2025-07-31 NI629199 frs-bus:SmallEntities 2025-03-01 2025-07-31 NI629199 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2025-07-31 NI629199 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2025-07-31 NI629199 1 2025-03-01 2025-07-31 NI629199 frs-core:OtherProvisionsContingentLiabilities 2025-02-28 NI629199 frs-core:OtherProvisionsContingentLiabilities 2025-07-31 NI629199 frs-bus:Director1 2025-03-01 2025-07-31 NI629199 frs-bus:Director2 2025-03-01 2025-07-31 NI629199 frs-bus:Director3 2025-03-01 2025-07-31 NI629199 frs-bus:Director4 2025-03-01 2025-07-31 NI629199 frs-bus:Director5 2025-03-01 2025-07-31 NI629199 frs-countries:EnglandWales 2025-03-01 2025-07-31 NI629199 2024-02-29 NI629199 2025-02-28 NI629199 2024-03-01 2025-02-28 NI629199 frs-core:CurrentFinancialInstruments 2025-02-28 NI629199 frs-core:Non-currentFinancialInstruments 2025-02-28 NI629199 frs-core:ShareCapital 2025-02-28 NI629199 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: NI629199
McPolin Financial Services Ltd
Unaudited Financial Statements
For the Period 1 March 2025 to 31 July 2025
Pivotal
McPolin Financial Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
McPolin Financial Services Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: NI629199

| 31 July 2025 | 28 February 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 98,083 |  | 100,427
|  |  | 98,083 |  | 100,427
CURRENT ASSETS
Debtors | 6 | 198,994 |  | 198,865 |
Cash at bank and in hand |  | 54,240 |  | 6 |
|  | 253,234 |  | 198,871 |
Creditors: Amounts Falling Due Within One Year | 7 | (62,694 ) |  | (40,714 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 190,540 |  | 158,157
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 288,623 |  | 258,584
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (68,874 ) |  | (74,051 )
PROVISIONS FOR LIABILITIES
Provisions For Charges | 9 |  | (41,271 ) |  | (41,271 )
NET ASSETS |  |  | 178,478 |  | 143,262
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 177,478 |  | 142,262
SHAREHOLDERS' FUNDS |  |  | 178,478 |  | 143,262

Page 1
Page 2
McPolin Financial Services Ltd
Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 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 John McPolin Director
15/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
McPolin Financial Services Ltd
Notes to the Financial Statements
For the Period 1 March 2025 to 31 July 2025
Notes to the Financial Statements
1. General Information
McPolin Financial Services Ltd is a private company, limited by shares, incorporated in Northern Ireland and registered under company number NI629199.
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 5 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:

Freehold | 2% Straight Line
Plant & Machinery | 20% Straight line

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.
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 period, 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.
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McPolin Financial Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2025 to 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2025: 4)
3 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 100,000
As at 31 July 2025 | 100,000
Amortisation
As at 1 March 2025 | 100,000
As at 31 July 2025 | 100,000
Net Book Value
As at 31 July 2025 | -
As at 1 March 2025 | -

Page 4
Page 5
McPolin Financial Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2025 to 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 March 2025 | 110,000 | 18,433 | 128,433
As at 31 July 2025 | 110,000 | 18,433 | 128,433
Depreciation
As at 1 March 2025 | 11,000 | 17,006 | 28,006
Provided during the period | 917 | 1,427 | 2,344
As at 31 July 2025 | 11,917 | 18,433 | 30,350
Net Book Value
As at 31 July 2025 | 98,083 | - | 98,083
As at 1 March 2025 | 99,000 | 1,427 | 100,427

6. Debtors

| 31 July 2025 |  | 28 February 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 198,994 |  | 198,865

7. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 28 February 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 90 |  | -
Bank loans and overdrafts | 15,616 |  | 15,638
Other creditors | 8,637 |  | 8,637
Taxation and social security | 38,351 |  | 16,439
| 62,694 |  | 40,714

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

| 31 July 2025 |  | 28 February 2025 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 68,874 |  | 74,051

Page 5
Page 6
McPolin Financial Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2025 to 31 July 2025
9. Provisions for Liabilities

| Other Provisions | Total
--- | --- | ---
| £ | £
As at 1 March 2025 | 41,271 | 41,271
Balance at 31 July 2025 | 41,271 | 41,271

10. Share Capital

| 31 July 2025 |  | 28 February 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

11. Related Party Transactions
At the period end the company was owed £149,222 (Feb 2025: £149,222) by its director. This loan amount is interest free and was repaid post period end, as part of the change in company ownership.
12. Ultimate Controlling Party
At 31 July 2025 the company's ultimate controlling party was Mr John McPolin by virtue of his ownership of 100% of the issued share capital in the company.
On 11 August 2025, the company was acquired by Pivotal Growth Limited. Its registered office is C/O John Charcol group, Unit A Drivers Wharf, Northam Road, Southampton, Hampshire, England, SO14 0PF.
The ultimate parent undertaking is Mottram Topco Limited (incorporated in England & Wales). Its registered office is C/O John Charcol group, Unit A Drivers Wharf, Northam Road, Southampton, Hampshire, England, SO14 0PF.
Copies of the group accounts may be obtained from the company's registered office.
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