Acorah Software Products - Accounts Production 19.4.351 false true false 9 April 2025 31 March 2026 31 March 2026 NI728369 Mr David Ross Mrs Claire Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI728369 2025-04-08 NI728369 2026-03-31 NI728369 2025-04-09 2026-03-31 NI728369 frs-core:Non-currentFinancialInstruments 2026-03-31 NI728369 frs-core:PlantMachinery 2026-03-31 NI728369 frs-core:PlantMachinery 2025-04-09 2026-03-31 NI728369 frs-core:PlantMachinery 2025-04-08 NI728369 frs-core:ShareCapital 2026-03-31 NI728369 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI728369 frs-bus:PrivateLimitedCompanyLtd 2025-04-09 2026-03-31 NI728369 frs-bus:FilletedAccounts 2025-04-09 2026-03-31 NI728369 frs-bus:SmallEntities 2025-04-09 2026-03-31 NI728369 frs-bus:AuditExempt-NoAccountantsReport 2025-04-09 2026-03-31 NI728369 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-09 2026-03-31 NI728369 frs-bus:Director1 2025-04-09 2026-03-31 NI728369 frs-bus:Director2 2025-04-09 2026-03-31 NI728369 frs-countries:NorthernIreland 2025-04-09 2026-03-31
Registered number: NI728369
D & C FARMING LIMITED
Unaudited Financial Statements
For the Period 9 April 2025 to 31 March 2026
McKeown & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI728369
31 March 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 203,359
203,359
CURRENT ASSETS
Debtors 5 1,100
Cash at bank and in hand 25,954
27,054
Creditors: Amounts Falling Due Within One Year 6 (2,000 )
NET CURRENT ASSETS (LIABILITIES) 25,054
TOTAL ASSETS LESS CURRENT LIABILITIES 228,413
Creditors: Amounts Falling Due After More Than One Year 7 (211,274 )
NET ASSETS 17,139
CAPITAL AND RESERVES
Called up share capital 8 (1,000 )
Profit and Loss Account 18,139
SHAREHOLDERS' FUNDS 17,139
Page 1
Page 2
For the period 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 David Ross
Director
Mrs Claire Ross
Director
25/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D & C FARMING LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI728369 . The registered office is 12 Ballynafey Road, Randalstown, Co Antrim, BT41 3HZ.
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. 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:
Plant & Machinery 5% SL
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 9 April 2025 -
Additions 214,062
As at 31 March 2026 214,062
Depreciation
As at 9 April 2025 -
Provided during the period 10,703
As at 31 March 2026 10,703
Net Book Value
As at 31 March 2026 203,359
As at 9 April 2025 -
Page 3
Page 4
5. Debtors
31 March 2026
£
Due within one year
Other debtors 1,100
6. Creditors: Amounts Falling Due Within One Year
31 March 2026
£
Other creditors 2,000
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026
£
Other loans - Parents 189,500
Other creditors 21,774
211,274
8. Share Capital
31 March 2026
£
Allotted, Called up and fully paid (1,000 )
Page 4