Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI045668 Mr Henry McCorry Mr John Oliver McCorry Mrs Anita McCorry Mrs Anita McCorry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI045668 2025-03-31 NI045668 2026-03-31 NI045668 2025-04-01 2026-03-31 NI045668 frs-core:CurrentFinancialInstruments 2026-03-31 NI045668 frs-core:ComputerEquipment 2025-04-01 2026-03-31 NI045668 frs-core:FurnitureFittings 2025-04-01 2026-03-31 NI045668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 NI045668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 NI045668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 NI045668 frs-core:MotorVehicles 2026-03-31 NI045668 frs-core:MotorVehicles 2025-04-01 2026-03-31 NI045668 frs-core:MotorVehicles 2025-03-31 NI045668 frs-core:PlantMachinery 2026-03-31 NI045668 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI045668 frs-core:PlantMachinery 2025-03-31 NI045668 frs-core:ShareCapital 2026-03-31 NI045668 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI045668 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI045668 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI045668 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI045668 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI045668 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI045668 frs-bus:Director1 2025-04-01 2026-03-31 NI045668 frs-bus:Director2 2025-04-01 2026-03-31 NI045668 frs-bus:Director3 2025-04-01 2026-03-31 NI045668 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 NI045668 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI045668 2024-03-31 NI045668 2025-03-31 NI045668 2024-04-01 2025-03-31 NI045668 frs-core:CurrentFinancialInstruments 2025-03-31 NI045668 frs-core:ShareCapital 2025-03-31 NI045668 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI045668
Henry McCorry Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
McCleary & Company Ltd.
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Henry McCorry
Mr John Oliver McCorry
Mrs Anita McCorry
Secretary Mrs Anita McCorry
Company Number NI045668
Registered Office Quaker Buildings
High Street
Lurgan
Co. Armagh
BT66 8BB
Accountants McCleary & Company Ltd.
Chartered Accountants and Registered Auditors
Quaker Buildings
High Street
Lurgan
Co. Armagh
BT66 8BB
Page 1
Page 2
Balance Sheet
Registered number: NI045668
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,618 31,339
23,618 31,339
CURRENT ASSETS
Stocks 5 2,409 2,458
Debtors 6 90,230 79,041
Cash at bank and in hand 279,508 275,189
372,147 356,688
Creditors: Amounts Falling Due Within One Year 7 (117,248 ) (115,747 )
NET CURRENT ASSETS (LIABILITIES) 254,899 240,941
TOTAL ASSETS LESS CURRENT LIABILITIES 278,517 272,280
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,165 ) (10,415 )
NET ASSETS 273,352 261,865
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 273,252 261,765
SHAREHOLDERS' FUNDS 273,352 261,865
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For the year ending 31 March 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 Henry McCorry
Director
22 October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Henry McCorry Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI045668 . The registered office is Quaker Buildings, High Street, Lurgan, Co. Armagh, BT66 8BB.
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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.
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.
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:
Leasehold Straight line over 25 years
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on 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.
2.5. 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.
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.
...CONTINUED
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2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 5,909 163,806 90,658 260,373
As at 31 March 2026 5,909 163,806 90,658 260,373
Depreciation
As at 1 April 2025 4,512 146,158 78,364 229,034
Provided during the period 236 4,411 3,074 7,721
As at 31 March 2026 4,748 150,569 81,438 236,755
Net Book Value
As at 31 March 2026 1,161 13,237 9,220 23,618
As at 1 April 2025 1,397 17,648 12,294 31,339
5. Stocks
2026 2025
£ £
Stock 2,409 2,458
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 90,230 78,245
Other debtors - 796
90,230 79,041
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 15,758 13,642
Other creditors 75,468 76,126
Taxation and social security 26,022 25,979
117,248 115,747
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
During the year, total dividends of £70,000 (2025: £70,000) were paid to the directors.
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