Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 NI678702 Mrs Anna Sembhi Mr Jisbinder Sembhi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI678702 2025-06-30 NI678702 2026-06-30 NI678702 2025-07-01 2026-06-30 NI678702 frs-core:CurrentFinancialInstruments 2026-06-30 NI678702 frs-core:ShareCapital 2026-06-30 NI678702 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 NI678702 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 NI678702 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 NI678702 frs-bus:SmallEntities 2025-07-01 2026-06-30 NI678702 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 NI678702 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 NI678702 frs-core:CostValuation 2025-06-30 NI678702 frs-core:CostValuation 2026-06-30 NI678702 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 NI678702 frs-core:ProvisionsForImpairmentInvestments 2026-06-30 NI678702 frs-bus:Director1 2025-07-01 2026-06-30 NI678702 frs-bus:Director2 2025-07-01 2026-06-30 NI678702 frs-countries:NorthernIreland 2025-07-01 2026-06-30 NI678702 2024-06-30 NI678702 2025-06-30 NI678702 2024-07-01 2025-06-30 NI678702 frs-core:CurrentFinancialInstruments 2025-06-30 NI678702 frs-core:ShareCapital 2025-06-30 NI678702 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: NI678702
A1 Commercial Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI678702
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 988 988
988 988
CURRENT ASSETS
Debtors 5 102,200 100,000
Cash at bank and in hand 27,814 28,531
130,014 128,531
Creditors: Amounts Falling Due Within One Year 6 (660 ) (660 )
NET CURRENT ASSETS (LIABILITIES) 129,354 127,871
TOTAL ASSETS LESS CURRENT LIABILITIES 130,342 128,859
NET ASSETS 130,342 128,859
CAPITAL AND RESERVES
Called up share capital 7 990 990
Profit and Loss Account 129,352 127,869
SHAREHOLDERS' FUNDS 130,342 128,859
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Page 2
For the year ending 30 June 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
Mrs Anna Sembhi
Director
6th October 2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A1 Commercial Holdings Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI678702 . The registered office is 19 Killynick Road, Derrylin, Enniskillen, BT92 9HJ.
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: NIL (2025: NIL)
- -
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 July 2025 988
As at 30 June 2026 988
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 988
As at 1 July 2025 988
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,200 -
Other debtors 100,000 100,000
102,200 100,000
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 660 -
Other creditors - 660
660 660
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 990 990
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