Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 1027708 Mr John Alan Farquharson Mr Robert David Farquharson Mr Richard John Farquharson Mrs Joanne Farquharson Mr John Alan Farquharson Mr J A Farquharson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1027708 2024-04-30 1027708 2025-04-30 1027708 2024-05-01 2025-04-30 1027708 frs-core:CurrentFinancialInstruments 2025-04-30 1027708 frs-core:ComputerEquipment 2025-04-30 1027708 frs-core:ComputerEquipment 2024-05-01 2025-04-30 1027708 frs-core:ComputerEquipment 2024-04-30 1027708 frs-core:FurnitureFittings 2025-04-30 1027708 frs-core:FurnitureFittings 2024-05-01 2025-04-30 1027708 frs-core:FurnitureFittings 2024-04-30 1027708 frs-core:PlantMachinery 2025-04-30 1027708 frs-core:PlantMachinery 2024-05-01 2025-04-30 1027708 frs-core:PlantMachinery 2024-04-30 1027708 frs-core:CapitalRedemptionReserve 2025-04-30 1027708 frs-core:ShareCapital 2025-04-30 1027708 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 1027708 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 1027708 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 1027708 frs-bus:SmallEntities 2024-05-01 2025-04-30 1027708 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 1027708 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 1027708 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 1027708 frs-bus:OrdinaryShareClass1 2025-04-30 1027708 1 2024-05-01 2025-04-30 1027708 frs-core:CostValuation 2024-04-30 1027708 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 1027708 frs-core:CostValuation 2025-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 1027708 frs-core:ListedExchangeTraded 2025-04-30 1027708 frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-30 1027708 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 1027708 frs-bus:Director1 2024-05-01 2025-04-30 1027708 frs-bus:Director2 2024-05-01 2025-04-30 1027708 frs-bus:Director3 2024-05-01 2025-04-30 1027708 frs-bus:Director4 2024-05-01 2025-04-30 1027708 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 1027708 frs-countries:EnglandWales 2024-05-01 2025-04-30 1027708 2023-04-30 1027708 2024-04-30 1027708 2023-05-01 2024-04-30 1027708 frs-core:CurrentFinancialInstruments 2024-04-30 1027708 frs-core:CapitalRedemptionReserve 2024-04-30 1027708 frs-core:ShareCapital 2024-04-30 1027708 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 1027708 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 1027708
F & S (Developments) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
F & S (Developments) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
F & S (Developments) Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 1027708

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 1
Investments | 5 |  | 598,510 |  | 585,662
|  |  | 598,511 |  | 585,663
CURRENT ASSETS
Cash at bank and in hand |  | 16,814 |  | 16,973 |
|  | 16,814 |  | 16,973 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,934 ) |  | (3,230 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,880 |  | 13,743
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 611,391 |  | 599,406
NET ASSETS |  |  | 611,391 |  | 599,406
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Capital redemption reserve |  |  | 100 |  | 100
Profit and Loss Account |  |  | 611,191 |  | 599,206
SHAREHOLDERS' FUNDS |  |  | 611,391 |  | 599,406

For the year ending 30 April 2025 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 Robert David Farquharson Director
2 October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
F & S (Developments) Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
F & S (Developments) Limited Registered number 1027708 is a limited by shares company incorporated in England & Wales. The Registered Office is Oak Lodge, Windmill Lane, Appleton, Warrington, WA4 5JN.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | Fully depreciated
Fixtures & Fittings | Fully depreciated
Computer Equipment | Fully depreciated

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
Sales, marketing and distribution | 1 |  | 1
| 4 |  | 4

4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 1,750 | 2,290 | 372 | 4,412
As at 30 April 2025 | 1,750 | 2,290 | 372 | 4,412
Depreciation
As at 1 May 2024 | 1,749 | 2,290 | 372 | 4,411
As at 30 April 2025 | 1,749 | 2,290 | 372 | 4,411
Net Book Value
As at 30 April 2025 | 1 | - | - | 1
As at 1 May 2024 | 1 | - | - | 1

Page 2
Page 3
F & S (Developments) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Investments

| Listed | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 May 2024 | 19,355 | 585,662 | 605,017
Revaluations | - | 12,848 | 12,848
As at 30 April 2025 | 19,355 | 598,510 | 617,865
Provision
As at 1 May 2024 | 19,355 | - | 19,355
As at 30 April 2025 | 19,355 | - | 19,355
Net Book Value
As at 30 April 2025 | - | 598,510 | 598,510
As at 1 May 2024 | - | 585,662 | 585,662

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,844 |  | 1,844
Accruals and deferred income | 545 |  | 910
Directors' loan accounts | 1,545 |  | 476
| 3,934 |  | 3,230

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

The directors' interests in the share capital of the company were as follows:
Mr J A Farquharson - 98 ordinary shares of £1 each at 30 April 2025 and 1 May 2024.
Mr R J Farquharson - 1 ordinary share of £1 each at 30 April 2025 and 1 May 2024.
Mr R D Farquharson - 1 ordinary share of £1 each at 30 April 2025 and 1 May 2024.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr J A Farquharson by virtue of his ownership of 98% of the issued share capital in the company.
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