Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 NI063859 Mrs Joan Warwick Mr Andrew Warwick Joan Warwick and Andrew Warwick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI063859 2025-04-30 NI063859 2026-04-30 NI063859 2025-05-01 2026-04-30 NI063859 frs-core:CurrentFinancialInstruments 2026-04-30 NI063859 frs-core:Non-currentFinancialInstruments 2026-04-30 NI063859 frs-core:FurnitureFittings 2026-04-30 NI063859 frs-core:FurnitureFittings 2025-05-01 2026-04-30 NI063859 frs-core:FurnitureFittings 2025-04-30 NI063859 frs-core:NetGoodwill 2026-04-30 NI063859 frs-core:NetGoodwill 2025-05-01 2026-04-30 NI063859 frs-core:NetGoodwill 2025-04-30 NI063859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 NI063859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 NI063859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 NI063859 frs-core:MotorVehicles 2026-04-30 NI063859 frs-core:MotorVehicles 2025-05-01 2026-04-30 NI063859 frs-core:MotorVehicles 2025-04-30 NI063859 frs-core:PlantMachinery 2026-04-30 NI063859 frs-core:PlantMachinery 2025-05-01 2026-04-30 NI063859 frs-core:PlantMachinery 2025-04-30 NI063859 frs-core:SharePremium 2026-04-30 NI063859 frs-core:ShareCapital 2026-04-30 NI063859 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 NI063859 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 NI063859 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 NI063859 frs-bus:SmallEntities 2025-05-01 2026-04-30 NI063859 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 NI063859 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 NI063859 1 2025-05-01 2026-04-30 NI063859 frs-bus:Director1 2025-05-01 2026-04-30 NI063859 frs-bus:Director1 2025-04-30 NI063859 frs-bus:Director1 2026-04-30 NI063859 frs-bus:Director2 2025-05-01 2026-04-30 NI063859 frs-bus:Director2 2025-04-30 NI063859 frs-bus:Director2 2026-04-30 NI063859 frs-countries:NorthernIreland 2025-05-01 2026-04-30 NI063859 2024-04-30 NI063859 2025-04-30 NI063859 2024-05-01 2025-04-30 NI063859 frs-core:CurrentFinancialInstruments 2025-04-30 NI063859 frs-core:Non-currentFinancialInstruments 2025-04-30 NI063859 frs-core:SharePremium 2025-04-30 NI063859 frs-core:ShareCapital 2025-04-30 NI063859 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: NI063859
Warwick Engineering (NI) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Potter Finnegan Limited
Chartered Accountants
27-28 The Courtyard Business Park
190 Galgorm Road
Ballymena
Co Antrim
BT42 1HL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: NI063859
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 50,000 100,000
Tangible Assets 6 119,307 113,277
169,307 213,277
CURRENT ASSETS
Stocks 7 233,503 214,637
Debtors 8 351,068 433,677
Cash at bank and in hand 138,151 123
722,722 648,437
Creditors: Amounts Falling Due Within One Year 9 (757,699 ) (769,495 )
NET CURRENT ASSETS (LIABILITIES) (34,977 ) (121,058 )
TOTAL ASSETS LESS CURRENT LIABILITIES 134,330 92,219
Creditors: Amounts Falling Due After More Than One Year 10 - (1,298 )
NET ASSETS 134,330 90,921
CAPITAL AND RESERVES
Called up share capital 12 127 127
Share premium account 249,875 249,875
Profit and Loss Account (115,672 ) (159,081 )
SHAREHOLDERS' FUNDS 134,330 90,921
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Page 2
For the year ending 30 April 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 Andrew Warwick
Director
15th September 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Warwick Engineering (NI) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI063859 . The registered office is 67a Whappstown Road, Moorfields, Ballymena, BT42 3DB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
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 2% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 15% reducing balance
2.5. 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.
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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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2025: 23)
23 23
4. Prior Period Adjustment
During the year, the directors identified an error in the measurement of work in progress included within debtors at 30 April 2025. The comparative figures have been restated to correct this error. The correction resulted in a decrease in work in progress of £115,679 at 30 April 2025 and a corresponding increase in the loss for the year ended 30 April 2025 of £115,679.
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5. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 1,000,000
As at 30 April 2026 1,000,000
Amortisation
As at 1 May 2025 900,000
Provided during the period 50,000
As at 30 April 2026 950,000
Net Book Value
As at 30 April 2026 50,000
As at 1 May 2025 100,000
6. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2025 27,799 491,638 23,815 27,572 570,824
Additions - 14,940 5,000 5,336 25,276
Disposals - (5,600 ) - - (5,600 )
As at 30 April 2026 27,799 500,978 28,815 32,908 590,500
Depreciation
As at 1 May 2025 8,452 399,621 23,815 25,659 457,547
Provided during the period 556 15,995 1,250 1,089 18,890
Disposals - (5,244 ) - - (5,244 )
As at 30 April 2026 9,008 410,372 25,065 26,748 471,193
Net Book Value
As at 30 April 2026 18,791 90,606 3,750 6,160 119,307
As at 1 May 2025 19,347 92,017 - 1,913 113,277
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7. Stocks
2026 2025
as restated
£ £
Stock 128,641 108,316
Work in progress 104,862 106,321
233,503 214,637
8. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 236,071 320,087
Prepayments and accrued income 49,840 53,526
Deferred tax current asset 65,157 60,064
351,068 433,677
9. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Trade creditors 296,802 221,679
Bank loans and overdrafts 56,690 172,194
Other creditors 275,820 255,576
Taxation and social security 128,387 120,046
757,699 769,495
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Bank loans - 1,298
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11. Secured Creditors
The following secured debts are included within creditors. Bank loans are secured by a charge over the company assets.
2026 2025
as restated
£ £
Bank loans and overdrafts 56,690 173,492
12. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 127 127
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mrs Joan Warwick 218,974 53,400 (45,369 ) - 227,004
Mr Andrew Warwick 15,000 120 - - 15,120
The above loan is unsecured, interest free and repayable on demand.
14. Related Party Transactions
The company trades from premises owned by the director. No rent was charged by the director and no amounts were outstanding at year end. 
15. Ultimate Controlling Party
The company's ultimate controlling party is Joan Warwick and Andrew Warwick by virtue of his ownership of 100% of the issued share capital in the company.
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