Acorah Software Products - Accounts Production 16.7.461 false true true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 13225266 Enrico Raymondo Ferguson director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13225266 2024-02-28 13225266 2025-02-28 13225266 2024-02-29 2025-02-28 13225266 frs-core:CurrentFinancialInstruments 2025-02-28 13225266 frs-core:ShareCapital 2025-02-28 13225266 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13225266 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 13225266 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 13225266 frs-bus:SmallEntities 2024-02-29 2025-02-28 13225266 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 13225266 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 13225266 1 2024-02-29 2025-02-28 13225266 frs-bus:Director1 2024-02-29 2025-02-28 13225266 frs-bus:Director1 2024-02-28 13225266 frs-bus:Director1 2025-02-28 13225266 frs-countries:EnglandWales 2024-02-29 2025-02-28 13225266 2023-02-28 13225266 2024-02-28 13225266 2023-03-01 2024-02-28 13225266 frs-core:CurrentFinancialInstruments 2024-02-28 13225266 frs-core:ShareCapital 2024-02-28 13225266 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 13225266
Ferguson Investments London Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13225266
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 3,228 -
Cash at bank and in hand 5,311 2,955
8,539 2,955
Creditors: Amounts Falling Due Within One Year 5 (11,419 ) (10,181 )
NET CURRENT ASSETS (LIABILITIES) (2,880 ) (7,226 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,880 ) (7,226 )
NET LIABILITIES (2,880 ) (7,226 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (2,881 ) (7,227 )
SHAREHOLDERS' FUNDS (2,880) (7,226)
Page 1
Page 2
For the year ending 28 February 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
Enrico Raymondo Ferguson
Director
25 November 2025
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
Ferguson Investments London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13225266 . The registered office is 28 Cullesden Road, Kenley, CR8 5LR.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.4. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Director's loan account 3,228 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 97 -
Other taxes and social security 1,824 -
Other creditors 8,778 9,333
Accruals and deferred income 720 720
Director's loan account - 128
11,419 10,181
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 29 February 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Enrico Ferguson (128 ) 4,916 (1,560 ) - 3,228
The above loan is unsecured and interest free.
8. Related Party Transactions
Included in creditors due within one year is an amount of £3,228 (2024: £128) owed by its directors. The amount is interest free and repayable by 30 November 2025.
9. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.
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