Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI636083 Mr Eamon McCusker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI636083 2024-12-31 NI636083 2025-12-31 NI636083 2025-01-01 2025-12-31 NI636083 frs-core:CurrentFinancialInstruments 2025-12-31 NI636083 frs-core:Non-currentFinancialInstruments 2025-12-31 NI636083 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 NI636083 frs-core:FurnitureFittings 2025-12-31 NI636083 frs-core:FurnitureFittings 2025-01-01 2025-12-31 NI636083 frs-core:FurnitureFittings 2024-12-31 NI636083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 NI636083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 NI636083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 NI636083 frs-core:OtherResidualIntangibleAssets 2025-12-31 NI636083 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 NI636083 frs-core:OtherResidualIntangibleAssets 2024-12-31 NI636083 frs-core:PlantMachinery 2025-12-31 NI636083 frs-core:PlantMachinery 2025-01-01 2025-12-31 NI636083 frs-core:PlantMachinery 2024-12-31 NI636083 frs-core:ShareCapital 2025-12-31 NI636083 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI636083 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI636083 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI636083 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI636083 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI636083 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI636083 frs-bus:Director1 2025-01-01 2025-12-31 NI636083 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI636083 2023-12-31 NI636083 2024-12-31 NI636083 2024-01-01 2024-12-31 NI636083 frs-core:CurrentFinancialInstruments 2024-12-31 NI636083 frs-core:Non-currentFinancialInstruments 2024-12-31 NI636083 frs-core:ShareCapital 2024-12-31 NI636083 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI636083
AM:PM Belfast Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
AM:PM Belfast Limited
Contents
Contents

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

Page 1
AM:PM Belfast Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: NI636083

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 26,777 |  | 79,727
Tangible Assets | 5 |  | 255,728 |  | 291,516
|  |  | 282,505 |  | 371,243
CURRENT ASSETS
Stocks | 6 | 20,521 |  | 16,649 |
Debtors | 7 | 519,161 |  | 525,132 |
Cash at bank and in hand |  | 236,305 |  | 262,737 |
|  | 775,987 |  | 804,518 |
Creditors: Amounts Falling Due Within One Year | 8 | (595,728 ) |  | (382,752 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,259 |  | 421,766
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 462,764 |  | 793,009
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (55,879 ) |  | (239,426 )
NET ASSETS |  |  | 406,885 |  | 553,583
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 406,785 |  | 553,483
SHAREHOLDERS' FUNDS |  |  | 406,885 |  | 553,583

Page 1
Page 2
AM:PM Belfast Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Eamon McCusker Director
11/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AM:PM Belfast Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
AM:PM Belfast Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636083 . The registered office is 38-44 Upper Arthur Street , Belfast, BT1 4GH.
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 measred at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is charged at 10% Straight Line.
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 | 15 Years Straight Line
Plant & Machinery | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

2.5. Stocks and Work in Progress
Inventories have been valued at the lower of cost and estimated selling price less costs to completed and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/ completion.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 45)
43 45
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 529,501
As at 31 December 2025 | 529,501
Amortisation
As at 1 January 2025 | 449,774
Provided during the period | 52,950
As at 31 December 2025 | 502,724
Net Book Value
As at 31 December 2025 | 26,777
As at 1 January 2025 | 79,727

Page 3
Page 4
AM:PM Belfast Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 90,593 | 9,908 | 617,295 | 717,796
Additions | - | - | 23,637 | 23,637
As at 31 December 2025 | 90,593 | 9,908 | 640,932 | 741,433
Depreciation
As at 1 January 2025 | 57,262 | 8,248 | 360,770 | 426,280
Provided during the period | 6,040 | 332 | 53,053 | 59,425
As at 31 December 2025 | 63,302 | 8,580 | 413,823 | 485,705
Net Book Value
As at 31 December 2025 | 27,291 | 1,328 | 227,109 | 255,728
As at 1 January 2025 | 33,331 | 1,660 | 256,525 | 291,516

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 20,521 |  | 16,649

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,525 |  | 1,163
Amounts owed by group undertakings | 230,707 |  | 231,887
Other debtors | 277,929 |  | 292,082
| 519,161 |  | 525,132

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 213,932 |  | 150,848
Bank loans and overdrafts | 30,833 |  | 53,000
Amounts owed to participating interests | 172,144 |  | 23,975
Other creditors | 40,224 |  | 41,770
Taxation and social security | 138,595 |  | 113,159
| 595,728 |  | 382,752

Page 4
Page 5
AM:PM Belfast Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 55,879 |  | 239,426

10. Related Party Transactions
Included in other debtors is amounts the company is owed from related parties totalling £230,707 (2024 - £231,887).
Included in other creditors is amounts the company owe to a related party totalling £172,144 (2024 - £23,975).
Page 5