Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 3 June 2026 3 June 2026 11752329 Mr Hector McGowan Mr Charles McGowan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11752329 2025-01-31 11752329 2026-06-03 11752329 2025-02-01 2026-06-03 11752329 frs-core:CurrentFinancialInstruments 2026-06-03 11752329 frs-core:Non-currentFinancialInstruments 2026-06-03 11752329 frs-core:ComputerEquipment 2026-06-03 11752329 frs-core:ComputerEquipment 2025-02-01 2026-06-03 11752329 frs-core:ComputerEquipment 2025-01-31 11752329 frs-core:FurnitureFittings 2026-06-03 11752329 frs-core:FurnitureFittings 2025-02-01 2026-06-03 11752329 frs-core:FurnitureFittings 2025-01-31 11752329 frs-core:PlantMachinery 2026-06-03 11752329 frs-core:PlantMachinery 2025-02-01 2026-06-03 11752329 frs-core:PlantMachinery 2025-01-31 11752329 frs-core:ShareCapital 2026-06-03 11752329 frs-core:RetainedEarningsAccumulatedLosses 2026-06-03 11752329 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-06-03 11752329 frs-bus:FilletedAccounts 2025-02-01 2026-06-03 11752329 frs-bus:SmallEntities 2025-02-01 2026-06-03 11752329 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-06-03 11752329 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-06-03 11752329 frs-bus:Director1 2025-02-01 2026-06-03 11752329 frs-bus:Director2 2025-02-01 2026-06-03 11752329 frs-countries:EnglandWales 2025-02-01 2026-06-03 11752329 2024-01-31 11752329 2025-01-31 11752329 2024-02-01 2025-01-31 11752329 frs-core:CurrentFinancialInstruments 2025-01-31 11752329 frs-core:Non-currentFinancialInstruments 2025-01-31 11752329 frs-core:ShareCapital 2025-01-31 11752329 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11752329
McGowan Engineering Developments Limited
Unaudited Financial Statements
For the Period 1 February 2025 to 3 June 2026
Accountancy Solutions (Northern) Ltd
McGowan Engineering Developments Limited
Contents
Contents

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

Page 1
McGowan Engineering Developments Limited
Balance Sheet
As At 3 June 2026
Balance Sheet
Registered number: 11752329

| 3 June 2026 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 17,702
|  |  | - |  | 17,702
CURRENT ASSETS
Stocks | 5 | - |  | 32,076 |
Debtors | 6 | 830 |  | 3,870 |
Cash at bank and in hand |  | 329 |  | 6,484 |
|  | 1,159 |  | 42,430 |
Creditors: Amounts Falling Due Within One Year | 7 | (46,577 ) |  | (83,862 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (45,418 ) |  | (41,432 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (45,418 ) |  | (23,730 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,300 )
NET LIABILITIES |  |  | (45,418 ) |  | (25,030 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (45,518 ) |  | (25,130 )
SHAREHOLDERS' FUNDS |  |  | (45,418) |  | (25,030)

Page 1
Page 2
McGowan Engineering Developments Limited
Balance Sheet (continued)
As At 3 June 2026
For the period ending 3 June 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 Hector McGowan Director
22/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
McGowan Engineering Developments Limited
Notes to the Financial Statements
For the Period 1 February 2025 to 3 June 2026
Notes to the Financial Statements
1. General Information
McGowan Engineering Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11752329 . The registered office is Southlands Farm, Gunnerton, Hexham, NE48 4EA.
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
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 33% Straight Line

2.4. 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 period was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 39,067 | 354 | 1,528 | 40,949
Additions | - | - | 1,296 | 1,296
Disposals | (39,067 ) | (354 ) | (2,824 ) | (42,245 )
As at 3 June 2026 | - | - | - | -

...CONTINUED
Page 3
Page 4
McGowan Engineering Developments Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 3 June 2026

Depreciation
As at 1 February 2025 | 21,564 | 196 | 1,487 | 23,247
Disposals | (21,564 ) | (196 ) | (1,487 ) | (23,247 )
As at 3 June 2026 | - | - | - | -
Net Book Value
As at 3 June 2026 | - | - | - | -
As at 1 February 2025 | 17,503 | 158 | 41 | 17,702

5. Stocks

| 3 June 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Stock and work in progress | - |  | 32,076

6. Debtors

| 3 June 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,770
Prepayments and accrued income | 730 |  | -
Called up share capital not paid | 100 |  | 100
| 830 |  | 3,870

7. Creditors: Amounts Falling Due Within One Year

| 3 June 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 900 |  | 1,200
Other taxes and social security | 508 |  | 669
VAT | 683 |  | 8,494
Accruals and deferred income | - |  | 612
Directors' loan accounts | 44,486 |  | 72,887
| 46,577 |  | 83,862

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

| 3 June 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,300

Page 4
Page 5
McGowan Engineering Developments Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 3 June 2026
9. Share Capital

| 3 June 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

Page 5