Acorah Software Products - Accounts Production 19.3.550 false true false 1 November 2024 31 October 2025 31 October 2025 NI683351 MR PADRAIG MCCOURT MRS S HAUGHEYMCCOURT iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI683351 2024-10-31 NI683351 2025-10-31 NI683351 2024-11-01 2025-10-31 NI683351 frs-core:CurrentFinancialInstruments 2025-10-31 NI683351 frs-core:PlantMachinery 2025-10-31 NI683351 frs-core:PlantMachinery 2024-11-01 2025-10-31 NI683351 frs-core:PlantMachinery 2024-10-31 NI683351 frs-core:ShareCapital 2025-10-31 NI683351 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI683351 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI683351 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 NI683351 frs-bus:SmallEntities 2024-11-01 2025-10-31 NI683351 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 NI683351 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI683351 frs-bus:Director1 2024-11-01 2025-10-31 NI683351 frs-bus:Director2 2024-11-01 2025-10-31 NI683351 frs-countries:NorthernIreland 2024-11-01 2025-10-31
Registered number: NI683351
MCCOURT UTILITIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2025
P P McCreesh & Co
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI683351
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 34,653
34,653
CURRENT ASSETS
Debtors 5 260
Cash at bank and in hand 972
1,232
Creditors: Amounts Falling Due Within One Year 6 (35,520 )
NET CURRENT ASSETS (LIABILITIES) (34,288 )
TOTAL ASSETS LESS CURRENT LIABILITIES 365
NET ASSETS 365
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account 363
SHAREHOLDERS' FUNDS 365
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 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 PADRAIG MCCOURT
Director
27 July 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
MCCOURT UTILITIES LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI683351 . The registered office is 25 Aghanore Road, Armagh, Armagh, BT61 8DJ.
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. 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 15% REDUCING BALANCE
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 54,934
Additions 1,016
As at 31 October 2025 55,950
Depreciation
As at 1 November 2024 21,297
As at 31 October 2025 21,297
Net Book Value
As at 31 October 2025 34,653
As at 1 November 2024 33,637
Page 2
Page 3
5. Debtors
2025
£
Due within one year
Other debtors 260
6. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 4,619
Other creditors 29,385
Taxation and social security 1,516
35,520
7. Share Capital
2025
£
Allotted, Called up and fully paid 2
Page 3