Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 NI025313 Mr James Henry Erwin Mr Charles William Poots Mr James Henry Erwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI025313 2025-04-30 NI025313 2026-04-30 NI025313 2025-05-01 2026-04-30 NI025313 frs-core:CurrentFinancialInstruments 2026-04-30 NI025313 frs-core:ComputerEquipment 2026-04-30 NI025313 frs-core:ComputerEquipment 2025-05-01 2026-04-30 NI025313 frs-core:ComputerEquipment 2025-04-30 NI025313 frs-core:FurnitureFittings 2026-04-30 NI025313 frs-core:FurnitureFittings 2025-05-01 2026-04-30 NI025313 frs-core:FurnitureFittings 2025-04-30 NI025313 frs-core:NetGoodwill 2026-04-30 NI025313 frs-core:NetGoodwill 2025-05-01 2026-04-30 NI025313 frs-core:NetGoodwill 2025-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 NI025313 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 NI025313 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 NI025313 frs-core:MotorVehicles 2026-04-30 NI025313 frs-core:MotorVehicles 2025-05-01 2026-04-30 NI025313 frs-core:MotorVehicles 2025-04-30 NI025313 frs-core:PlantMachinery 2026-04-30 NI025313 frs-core:PlantMachinery 2025-05-01 2026-04-30 NI025313 frs-core:PlantMachinery 2025-04-30 NI025313 frs-core:SharePremium 2026-04-30 NI025313 frs-core:ShareCapital 2026-04-30 NI025313 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 NI025313 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 NI025313 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 NI025313 frs-bus:SmallEntities 2025-05-01 2026-04-30 NI025313 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 NI025313 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 NI025313 frs-core:UnlistedNon-exchangeTraded 2026-04-30 NI025313 frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-04-30 NI025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 NI025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 NI025313 frs-bus:Director1 2025-05-01 2026-04-30 NI025313 frs-bus:Director2 2025-05-01 2026-04-30 NI025313 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 NI025313 frs-countries:NorthernIreland 2025-05-01 2026-04-30 NI025313 2024-04-30 NI025313 2025-04-30 NI025313 2024-05-01 2025-04-30 NI025313 frs-core:CurrentFinancialInstruments 2025-04-30 NI025313 frs-core:SharePremium 2025-04-30 NI025313 frs-core:ShareCapital 2025-04-30 NI025313 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: NI025313
Malcomsons Funeral Service Ltd
Financial Statements
For The Year Ended 30 April 2026
McCleary & Company Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI025313
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 989,873 961,195
Investments 6 99,450 99,450
1,089,323 1,060,645
CURRENT ASSETS
Stocks 7 24,491 22,686
Debtors 8 158,400 177,286
Cash at bank and in hand 341,605 324,066
524,496 524,038
Creditors: Amounts Falling Due Within One Year 9 (137,655 ) (141,012 )
NET CURRENT ASSETS (LIABILITIES) 386,841 383,026
TOTAL ASSETS LESS CURRENT LIABILITIES 1,476,164 1,443,671
PROVISIONS FOR LIABILITIES
Deferred Taxation (46,633 ) (37,876 )
NET ASSETS 1,429,531 1,405,795
CAPITAL AND RESERVES
Called up share capital 10 1,349 1,349
Share premium account 109,586 109,586
Profit and Loss Account 1,318,596 1,294,860
SHAREHOLDERS' FUNDS 1,429,531 1,405,795
Page 1
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 James Henry Erwin
Director
8 September 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
Malcomsons Funeral Service Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI025313 . The registered office is 7 Robert Street, Lurgan, Craigavon, Co. Armagh, BT66 8BE.
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. 
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 has been amortised to profit and loss account over its estimated economic life of twenty 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
Leasehold 2% Straight line
Plant & Machinery 25% & 10% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 25% 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. 
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 18)
16 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 50,000
As at 30 April 2026 50,000
Amortisation
As at 1 May 2025 50,000
As at 30 April 2026 50,000
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 May 2025 350,000 471,079 183,963 602,321
Additions - - - 103,275
Disposals - - - (25,000 )
As at 30 April 2026 350,000 471,079 183,963 680,596
Depreciation
As at 1 May 2025 27,281 116,853 151,831 362,747
Provided during the period 7,167 5,149 3,409 52,487
Disposals - - - (20,551 )
As at 30 April 2026 34,448 122,002 155,240 394,683
Net Book Value
As at 30 April 2026 315,552 349,077 28,723 285,913
As at 1 May 2025 322,719 354,226 32,132 239,574
Page 4
Page 5
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 113,426 9,590 1,730,379
Additions - - 103,275
Disposals - - (25,000 )
As at 30 April 2026 113,426 9,590 1,808,654
Depreciation
As at 1 May 2025 102,329 8,143 769,184
Provided during the period 1,665 271 70,148
Disposals - - (20,551 )
As at 30 April 2026 103,994 8,414 818,781
Net Book Value
As at 30 April 2026 9,432 1,176 989,873
As at 1 May 2025 11,097 1,447 961,195
6. Investments
Unlisted
£
Cost or Valuation
As at 1 May 2025 99,450
As at 30 April 2026 99,450
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 99,450
As at 1 May 2025 99,450
Fixed asset investments consist of a single residential property.  The property was revalued in July 2018 and the Directors feel that fair value at the year end is not significantly different from the carrying amount.
7. Stocks
2026 2025
£ £
Stock 24,491 22,686
Page 5
Page 6
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 145,234 162,236
Other debtors 13,166 15,050
158,400 177,286
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 18,931 16,997
Other creditors 101,644 93,926
Taxation and social security 17,080 30,089
137,655 141,012
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,349 1,349
11. Related Party Transactions
Total dividends of £22,528 were paid to two of the Directors during the year.
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