Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI690435 Mr Evan McClintock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI690435 2024-12-31 NI690435 2025-12-31 NI690435 2025-01-01 2025-12-31 NI690435 frs-core:CurrentFinancialInstruments 2025-12-31 NI690435 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 NI690435 frs-core:OtherResidualIntangibleAssets 2025-12-31 NI690435 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 NI690435 frs-core:OtherResidualIntangibleAssets 2024-12-31 NI690435 frs-core:PlantMachinery 2025-12-31 NI690435 frs-core:PlantMachinery 2025-01-01 2025-12-31 NI690435 frs-core:PlantMachinery 2024-12-31 NI690435 frs-core:WithinOneYear 2025-12-31 NI690435 frs-core:ShareCapital 2025-12-31 NI690435 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI690435 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI690435 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI690435 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI690435 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI690435 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI690435 frs-bus:Director1 2025-01-01 2025-12-31 NI690435 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI690435 2023-12-31 NI690435 2024-12-31 NI690435 2024-01-01 2024-12-31 NI690435 frs-core:CurrentFinancialInstruments 2024-12-31 NI690435 frs-core:WithinOneYear 2024-12-31 NI690435 frs-core:ShareCapital 2024-12-31 NI690435 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI690435
EMC.TV Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI690435
2025 2024
Notes £ £ £ £
FIXED ASSETS
Right-Of-Use Assets 4 14,055 -
Tangible Assets 5 46,799 36,052
60,854 36,052
CURRENT ASSETS
Debtors 6 3,539 8,441
Cash at bank and in hand 14,413 1,072
17,952 9,513
Creditors: Amounts Falling Due Within One Year 7 (62,489 ) (26,011 )
NET CURRENT ASSETS (LIABILITIES) (44,537 ) (16,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,317 19,554
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,042 ) -
NET ASSETS 14,275 19,554
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 14,175 19,454
SHAREHOLDERS' FUNDS 14,275 19,554
Page 1
Page 2
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 Evan McClintock
Director
10 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EMC.TV Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI690435 . The registered office is 105 Old Portglenone Road, Portglenone, Ballymena, BT44 8DL.
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.
The company has opted to early adopt the changes to FRS102 accounting standards. 
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent the Right-Of-Use (ROU) assets associated with the lease of a motor vehicle.  It is depreciated to the profit and loss account over the lease contract's deemed economic life of 36 months.
2.5. 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 33% Straight Line
2.6. 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.
Operating leases are recorded under a Right-Of-Use (ROU) asset code and a corresponding lease liability. 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 calculated at a rate of 8.56% per annum 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Right-Of-Use Assets
Motor Lease
£
Cost
As at 1 January 2025 -
Additions 17,448
As at 31 December 2025 17,448
Amortisation
As at 1 January 2025 -
Provided during the period 3,393
As at 31 December 2025 3,393
Net Book Value
As at 31 December 2025 14,055
As at 1 January 2025 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 48,391
Additions 29,986
As at 31 December 2025 78,377
Depreciation
As at 1 January 2025 12,339
Provided during the period 19,239
As at 31 December 2025 31,578
Net Book Value
As at 31 December 2025 46,799
As at 1 January 2025 36,052
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,276 4,560
Other debtors 263 3,881
3,539 8,441
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,247 -
Trade creditors - (1 )
Other creditors 46,308 25,267
Taxation and social security 4,934 745
62,489 26,011
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,247 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Related Party Transactions
During the year, the company employed family members with remunerations totalling £10,000 (2024: £8,171)
11. Impact of changes to FRS102
The changes to lease accounting have been implemented early to coincide with the commencement of the new lease in the year. The company previously had no other lease obligations, therefore the change in accounting policy would not have impacted the results of prior periods. 
Page 6