Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 NI022419 Mr Ciaran O'Dowd Mr Seamus Carmichael iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI022419 2025-09-30 NI022419 2026-09-30 NI022419 2025-10-01 2026-09-30 NI022419 frs-core:CurrentFinancialInstruments 2026-09-30 NI022419 frs-core:Non-currentFinancialInstruments 2026-09-30 NI022419 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-01 2026-09-30 NI022419 frs-core:FurnitureFittings 2026-09-30 NI022419 frs-core:FurnitureFittings 2025-10-01 2026-09-30 NI022419 frs-core:FurnitureFittings 2025-09-30 NI022419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-09-30 NI022419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-01 2026-09-30 NI022419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 NI022419 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-09-30 NI022419 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-01 2026-09-30 NI022419 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 NI022419 frs-core:MotorVehicles 2026-09-30 NI022419 frs-core:MotorVehicles 2025-10-01 2026-09-30 NI022419 frs-core:MotorVehicles 2025-09-30 NI022419 frs-core:OtherResidualIntangibleAssets 2026-09-30 NI022419 frs-core:OtherResidualIntangibleAssets 2025-09-30 NI022419 frs-core:PlantMachinery 2026-09-30 NI022419 frs-core:PlantMachinery 2025-10-01 2026-09-30 NI022419 frs-core:PlantMachinery 2025-09-30 NI022419 frs-core:OtherReservesSubtotal 2025-09-30 NI022419 frs-core:OtherReservesSubtotal 2026-09-30 NI022419 frs-core:RevaluationReserve 2025-09-30 NI022419 frs-core:RevaluationReserve 2026-09-30 NI022419 frs-core:ShareCapital 2026-09-30 NI022419 frs-core:RetainedEarningsAccumulatedLosses 2025-10-01 2026-09-30 NI022419 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-09-30 NI022419 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 NI022419 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 NI022419 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 NI022419 frs-bus:SmallEntities 2025-10-01 2026-09-30 NI022419 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 NI022419 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 NI022419 frs-bus:Director1 2025-10-01 2026-09-30 NI022419 frs-bus:Director2 2025-10-01 2026-09-30 NI022419 frs-bus:Director2 2025-09-30 NI022419 frs-bus:Director2 2026-09-30 NI022419 frs-countries:NorthernIreland 2025-10-01 2026-09-30 NI022419 2024-09-30 NI022419 2025-09-30 NI022419 2024-10-01 2025-09-30 NI022419 frs-core:CurrentFinancialInstruments 2025-09-30 NI022419 frs-core:Non-currentFinancialInstruments 2025-09-30 NI022419 frs-core:OtherReservesSubtotal 2025-09-30 NI022419 frs-core:RevaluationReserve 2025-09-30 NI022419 frs-core:ShareCapital 2025-09-30 NI022419 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: NI022419
Digestors, Silos & Tanks Limited
Unaudited Financial Statements
For The Year Ended 30 September 2026
Proactive Accounting Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: NI022419
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,642,645 2,012,775
2,642,645 2,012,775
CURRENT ASSETS
Stocks 6 303,780 264,766
Debtors 7 462,358 292,994
Cash at bank and in hand 3,021,190 3,152,817
3,787,328 3,710,577
Creditors: Amounts Falling Due Within One Year 8 (1,542,303 ) (891,373 )
NET CURRENT ASSETS (LIABILITIES) 2,245,025 2,819,204
TOTAL ASSETS LESS CURRENT LIABILITIES 4,887,670 4,831,979
Creditors: Amounts Falling Due After More Than One Year 9 (16,000 ) (18,000 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (287,660 ) (247,228 )
Deferred Taxation (373,296 ) (193,465 )
NET ASSETS 4,210,714 4,373,286
CAPITAL AND RESERVES
Called up share capital 10 478,750 478,750
Revaluation reserve 12 93,049 93,049
Other reserves 331,038 331,038
Profit and Loss Account 3,307,877 3,470,449
SHAREHOLDERS' FUNDS 4,210,714 4,373,286
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Page 2
For the year ending 30 September 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 Seamus Carmichael
Director
15/10/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Digestors, Silos & Tanks Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI022419 . The registered office is Pembroke Loop Road, Springbank Industrial Estate, Belfast, Antrim, BT17 0QL.
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 - Other Intangible
Other intangible assets are Development costs It is amortised to profit and loss account over its estimated economic life of 5 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 20% Straight Line
Plant & Machinery 5%, 20% and 33.33% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 20% Straight Line
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.
2.6. 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.
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2.7. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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 year 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 asset reflects 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: 17 (2025: 17)
17 17
4. Intangible Assets
Other
£
Cost
As at 1 October 2025 729,042
As at 30 September 2026 729,042
Amortisation
As at 1 October 2025 729,042
As at 30 September 2026 729,042
Net Book Value
As at 30 September 2026 -
As at 1 October 2025 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 October 2025 1,568,190 110,776 4,652,145 129,422
Additions - - 1,227,316 -
As at 30 September 2026 1,568,190 110,776 5,879,461 129,422
...CONTINUED
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Page 5
Depreciation
As at 1 October 2025 411,984 - 3,976,070 88,754
Provided during the period 117,825 - 467,218 12,644
As at 30 September 2026 529,809 - 4,443,288 101,398
Net Book Value
As at 30 September 2026 1,038,381 110,776 1,436,173 28,024
As at 1 October 2025 1,156,206 110,776 676,075 40,668
Fixtures & Fittings Total
£ £
Cost
As at 1 October 2025 348,869 6,809,402
Additions 13,345 1,240,661
As at 30 September 2026 362,214 8,050,063
Depreciation
As at 1 October 2025 319,819 4,796,627
Provided during the period 13,104 610,791
As at 30 September 2026 332,923 5,407,418
Net Book Value
As at 30 September 2026 29,291 2,642,645
As at 1 October 2025 29,050 2,012,775
6. Stocks
2026 2025
£ £
Stock 303,780 264,766
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 63,662 158,233
Prepayments and accrued income 354,547 136,621
Other debtors (1,860 ) (1,860 )
VAT 40,751 -
Directors' loan accounts 5,258 -
462,358 292,994
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (5,748 ) 74,387
Corporation tax 20,978 31,677
Other taxes and social security 5,398 5,194
VAT - 2,144
Other creditors 449,056 343,519
Accruals and deferred income 1,072,619 390,057
Directors' loan accounts - 44,395
1,542,303 891,373
Out of £1,072,619 accruals and deferred income is the value amounting to £722,965 as deferred income. These are works to be done next tax year but has been invoiced this year. 
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 16,000 18,000
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 478,750 478,750
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2025 Amounts advanced Amounts repaid Amounts written off As at 30 September 2026
£ £ £ £ £
Mr Ciaran O'Dowd 5,113 (60,218 ) 46,000 - 9,105
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2026 2025
£ £
Mr Seamus Carmichael - 30,000
Mr Ciaran O'Dowd 16,000 30,000
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12. Reserves
Revaluation reserve Other reserves Profit and Loss Account
£ £ £
As at 1 October 2025 93,049 331,038 3,470,449
Loss for the year and total comprehensive income - - (151,685 )
Dividends paid - - (10,887)
As at 30 September 2026 93,049 331,038 3,307,877
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