Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03964068 Mr David McNeilly Mrs Karen McNeilly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03964068 2024-09-30 03964068 2025-09-30 03964068 2024-10-01 2025-09-30 03964068 frs-core:CurrentFinancialInstruments 2025-09-30 03964068 frs-core:Non-currentFinancialInstruments 2025-09-30 03964068 frs-core:ComputerEquipment 2025-09-30 03964068 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03964068 frs-core:ComputerEquipment 2024-09-30 03964068 frs-core:FurnitureFittings 2025-09-30 03964068 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03964068 frs-core:FurnitureFittings 2024-09-30 03964068 frs-core:MotorVehicles 2025-09-30 03964068 frs-core:MotorVehicles 2024-10-01 2025-09-30 03964068 frs-core:MotorVehicles 2024-09-30 03964068 frs-core:PlantMachinery 2025-09-30 03964068 frs-core:PlantMachinery 2024-10-01 2025-09-30 03964068 frs-core:PlantMachinery 2024-09-30 03964068 frs-core:ShareCapital 2025-09-30 03964068 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03964068 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03964068 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03964068 frs-bus:SmallEntities 2024-10-01 2025-09-30 03964068 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03964068 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03964068 frs-bus:Director1 2024-10-01 2025-09-30 03964068 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03964068 frs-countries:NorthernIreland 2024-10-01 2025-09-30 03964068 2023-09-30 03964068 2024-09-30 03964068 2023-10-01 2024-09-30 03964068 frs-core:CurrentFinancialInstruments 2024-09-30 03964068 frs-core:Non-currentFinancialInstruments 2024-09-30 03964068 frs-core:ShareCapital 2024-09-30 03964068 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03964068
McNeilly Electrical & Maintenance Services Limited
Financial Statements
For The Year Ended 30 September 2025
McNeilly Electrical & Maintenance Services Limited
Contents
Contents

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

Page 1
McNeilly Electrical & Maintenance Services Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03964068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,534 |  | 13,203
|  |  | 30,534 |  | 13,203
CURRENT ASSETS
Debtors | 5 | 23,094 |  | 30,759 |
Cash at bank and in hand |  | 109,404 |  | 118,106 |
|  | 132,498 |  | 148,865 |
Creditors: Amounts Falling Due Within One Year | 6 | (54,201 ) |  | (64,573 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 78,297 |  | 84,292
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108,831 |  | 97,495
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,815 ) |  | (12,318 )
NET ASSETS |  |  | 106,016 |  | 85,177
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 105,916 |  | 85,077
SHAREHOLDERS' FUNDS |  |  | 106,016 |  | 85,177

Page 1
Page 2
McNeilly Electrical & Maintenance Services Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board

Mr David McNeilly Director
11/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
McNeilly Electrical & Maintenance Services Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
McNeilly Electrical & Maintenance Services Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number 03964068 . The registered office is Elland House, 20 Oxford Road, Breachwood Green, Hertfordshire, SG4 8NP.
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 rendering of services of electrical installations. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33.33% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.5. Financial Instruments
1.7 Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
...CONTINUED
Page 3
Page 4
McNeilly Electrical & Maintenance Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments - continued
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt instrument is measured at the present value of the
future payments discounted at a market rate of interest. Financial liabilities classified as payable within one
year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 140 | 38,880 | 3,779 | 2,507 | 45,306
Additions | - | 27,578 | - | - | 27,578
As at 30 September 2025 | 140 | 66,458 | 3,779 | 2,507 | 72,884
Depreciation
As at 1 October 2024 | 104 | 26,320 | 3,241 | 2,438 | 32,103
Provided during the period | 9 | 10,035 | 134 | 69 | 10,247
As at 30 September 2025 | 113 | 36,355 | 3,375 | 2,507 | 42,350
Net Book Value
As at 30 September 2025 | 27 | 30,103 | 404 | - | 30,534
As at 1 October 2024 | 36 | 12,560 | 538 | 69 | 13,203

Page 4
Page 5
McNeilly Electrical & Maintenance Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,094 |  | 30,759

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 263
Trade creditors | 4,430 |  | 6,225
Bank loans and overdrafts | 10,248 |  | 10,648
Other creditors | 23,123 |  | 31,916
Taxation and social security | 16,400 |  | 15,521
| 54,201 |  | 64,573

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Loan > 1 yrs | 2,815 |  | 12,318

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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