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 NI044965 Mr Brian Patterson Mr Brian Patterson Mrs Elisabeth Jonsson Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI044965 2024-12-31 NI044965 2025-12-31 NI044965 2025-01-01 2025-12-31 NI044965 frs-core:CurrentFinancialInstruments 2025-12-31 NI044965 frs-core:ShareCapital 2025-12-31 NI044965 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI044965 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI044965 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI044965 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI044965 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI044965 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI044965 frs-bus:Director1 2025-01-01 2025-12-31 NI044965 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 NI044965 frs-bus:CompanySecretary2 2025-01-01 2025-12-31 NI044965 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI044965 2023-12-31 NI044965 2024-12-31 NI044965 2024-01-01 2024-12-31 NI044965 frs-core:CurrentFinancialInstruments 2024-12-31 NI044965 frs-core:ShareCapital 2024-12-31 NI044965 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI044965
Berg Allied Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
C.G. Accounts
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: NI044965
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2 4
Cash at bank and in hand 31,561 35,987
31,563 35,991
Creditors: Amounts Falling Due Within One Year 5 (10,055 ) (10,055 )
NET CURRENT ASSETS (LIABILITIES) 21,508 25,936
TOTAL ASSETS LESS CURRENT LIABILITIES 21,508 25,936
NET ASSETS 21,508 25,936
CAPITAL AND RESERVES
Called up share capital 6 4 4
Profit and Loss Account 21,504 25,932
SHAREHOLDERS' FUNDS 21,508 25,936
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 Brian Patterson
Director
04/06/2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Berg Allied Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI044965 . The registered office is 5 Rathmoyle Park, Holywood, BT18 0DT.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2 2
Other debtors 2 2
Called up share capital not paid (2 ) -
2 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,750 8,750
Corporation tax 1,305 1,305
10,055 10,055
6. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid (2 ) -
Called Up Share Capital has been paid up 6 4
Amount of Allotted, Called Up Share Capital 4 4
Page 2