Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI616144 Mr Brian Jordan Mr Derek Ryan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI616144 2024-12-31 NI616144 2025-12-31 NI616144 2025-01-01 2025-12-31 NI616144 frs-core:CurrentFinancialInstruments 2025-12-31 NI616144 frs-core:FurnitureFittings 2025-12-31 NI616144 frs-core:FurnitureFittings 2025-01-01 2025-12-31 NI616144 frs-core:FurnitureFittings 2024-12-31 NI616144 frs-core:MotorVehicles 2025-12-31 NI616144 frs-core:MotorVehicles 2025-01-01 2025-12-31 NI616144 frs-core:MotorVehicles 2024-12-31 NI616144 frs-core:ShareCapital 2025-12-31 NI616144 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI616144 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI616144 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI616144 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI616144 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI616144 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI616144 frs-bus:Director1 2025-01-01 2025-12-31 NI616144 frs-bus:Director2 2025-01-01 2025-12-31 NI616144 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI616144 2023-12-31 NI616144 2024-12-31 NI616144 2024-01-01 2024-12-31 NI616144 frs-core:CurrentFinancialInstruments 2024-12-31 NI616144 frs-core:ShareCapital 2024-12-31 NI616144 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI616144
Made of Gold Entertainment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
O'Hagan McGlinchey & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI616144
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,057 19,543
18,057 19,543
CURRENT ASSETS
Stocks 5 23,413 28,984
Debtors 6 2,589 3,592
Cash at bank and in hand 4,727 10,642
30,729 43,218
Creditors: Amounts Falling Due Within One Year 7 (34,467 ) (40,040 )
NET CURRENT ASSETS (LIABILITIES) (3,738 ) 3,178
TOTAL ASSETS LESS CURRENT LIABILITIES 14,319 22,721
NET ASSETS 14,319 22,721
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 14,219 22,621
SHAREHOLDERS' FUNDS 14,319 22,721
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 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 Brian Jordan
Director
23rd September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Made of Gold Entertainment Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI616144 . The registered office is 105a Eglish Road, Dungannon, Tyrone, BT70 1LB.
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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
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 year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 11,010 79,787 90,797
Additions - 3,647 3,647
As at 31 December 2025 11,010 83,434 94,444
...CONTINUED
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Page 4
Depreciation
As at 1 January 2025 11,010 60,244 71,254
Provided during the period - 5,133 5,133
As at 31 December 2025 11,010 65,377 76,387
Net Book Value
As at 31 December 2025 - 18,057 18,057
As at 1 January 2025 - 19,543 19,543
5. Stocks
2025 2024
£ £
Payments on account 23,413 28,984
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,589 3,592
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 11,448 11,430
VAT 10,096 15,599
Accruals and deferred income 2,396 2,484
Directors' loan accounts 10,527 10,527
34,467 40,040
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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