Acorah Software Products - Accounts Production 16.6.950 false true true false 26 March 2024 31 May 2025 31 May 2025 15594461 Mr K R Griffiths Mrs A F Griffiths Ms D A Cartwright Miss R L Griffiths Ms N C Mouwes Ms K R Stockburn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15594461 2024-03-25 15594461 2025-05-31 15594461 2024-03-26 2025-05-31 15594461 frs-core:CurrentFinancialInstruments 2025-05-31 15594461 frs-core:ShareCapital 2025-05-31 15594461 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15594461 frs-bus:PrivateLimitedCompanyLtd 2024-03-26 2025-05-31 15594461 frs-bus:FilletedAccounts 2024-03-26 2025-05-31 15594461 frs-bus:SmallEntities 2024-03-26 2025-05-31 15594461 frs-bus:AuditExempt-NoAccountantsReport 2024-03-26 2025-05-31 15594461 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-26 2025-05-31 15594461 frs-bus:OrdinaryShareClass2 2024-03-26 2025-05-31 15594461 frs-bus:OrdinaryShareClass2 2025-05-31 15594461 frs-bus:OrdinaryShareClass3 2024-03-26 2025-05-31 15594461 frs-bus:OrdinaryShareClass3 2025-05-31 15594461 frs-bus:OrdinaryShareClass4 2024-03-26 2025-05-31 15594461 frs-bus:OrdinaryShareClass4 2025-05-31 15594461 frs-bus:OrdinaryShareClass5 2024-03-26 2025-05-31 15594461 frs-bus:OrdinaryShareClass5 2025-05-31 15594461 frs-core:CostValuation 2024-03-25 15594461 frs-core:AdditionsToInvestments 2025-05-31 15594461 frs-core:DisposalsRepaymentsInvestments 2025-05-31 15594461 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-05-31 15594461 frs-core:CostValuation 2025-05-31 15594461 frs-core:ProvisionsForImpairmentInvestments 2024-03-25 15594461 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 15594461 frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-core:ListedExchangeTraded 2024-03-25 15594461 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-25 15594461 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-25 15594461 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-05-31 15594461 frs-bus:Director1 2024-03-26 2025-05-31 15594461 frs-bus:Director2 2024-03-26 2025-05-31 15594461 frs-bus:Director3 2024-03-26 2025-05-31 15594461 frs-bus:Director4 2024-03-26 2025-05-31 15594461 frs-bus:Director5 2024-03-26 2025-05-31 15594461 frs-bus:Director6 2024-03-26 2025-05-31 15594461 frs-countries:EnglandWales 2024-03-26 2025-05-31
Registered number: 15594461
Griffiths Family Company Limited
Unaudited Financial Statements
For the Period 26 March 2024 to 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15594461
31 May 2025
Notes £ £
FIXED ASSETS
Investments 4 6,041,805
6,041,805
CURRENT ASSETS
Debtors 5 29,220
Cash at bank and in hand 2,194,613
2,223,833
Creditors: Amounts Falling Due Within One Year 6 (8,521,035 )
NET CURRENT ASSETS (LIABILITIES) (6,297,202 )
TOTAL ASSETS LESS CURRENT LIABILITIES (255,397 )
NET LIABILITIES (255,397 )
CAPITAL AND RESERVES
Called up share capital 7 200
Profit and Loss Account (255,597 )
SHAREHOLDERS' FUNDS (255,397)
For the period ending 31 May 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 K R Griffiths
Director
19/11/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Griffiths Family Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15594461 . The registered office is Arthington Hall, Arthington Lane, Arthington, North Yorkshire, LS21 1PH.
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
At the year-end, the company had net liabilities of £255,397. Having carried out a detailed review of the company’s resources and financial position, the directors are confident that the company has sufficient cash flows to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements. The directors therefore believe it is appropriate for the financial statements to be prepared on a going concern basis.
2.3. 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 period, 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 period was: 6
6
4. Investments
Associates Listed Total
£ £ £
Cost or Valuation
As at 26 March 2024 - - -
Additions 25 7,207,767 7,207,792
Disposals - (867,637 ) (867,637 )
Fair value adjustments - (298,350 ) (298,350 )
As at 31 May 2025 25 6,041,780 6,041,805
Provision
As at 26 March 2024 - - -
As at 31 May 2025 - - -
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 May 2025 25 6,041,780 6,041,805
As at 26 March 2024 - - -
The listed investments are shown at fair value, the cost of these investments at 31 May 2025 was £6,298,887.
5. Debtors
31 May 2025
£
Due within one year
Other debtors 29,220
6. Creditors: Amounts Falling Due Within One Year
31 May 2025
£
Other creditors 8,509,891
Taxation and social security 11,144
8,521,035
7. Share Capital
31 May 2025
Allotted, called up and fully paid £
40 Ordinary A shares of £ 1.00 each 40
120 Ordinary B shares of £ 1.00 each 120
10 Ordinary C shares of £ 1.00 each 10
10 Ordinary D shares of £ 1.00 each 10
10 Ordinary E shares of £ 1.00 each 10
10 Ordinary F shares of £ 1.00 each 10
200
Shares issued during the period: £
38 Ordinary A shares of £ 1.00 each 38
120 Ordinary B shares of £ 1.00 each 120
10 Ordinary C shares of £ 1.00 each 10
10 Ordinary D shares of £ 1.00 each 10
10 Ordinary E shares of £ 1.00 each 10
10 Ordinary F shares of £ 1.00 each 10
198
On incorporation 2 ordinary shares were issued. On 11th July 2024 these two ordinary shares were reclassified as A shares and all other shares detailed above were issued. 
Only the A shares carry voting rights but in all other respects the classes of share rank pari passu per the articles.
8. Reserves
Profit and loss account – this reserve records retained earnings and accumulated losses, and the accumulated unrealised fair value movements relating to the fixed asset investments of £257,107.
9. Related Party Transactions
Included within other creditors is an amount due to the directors Mr K R and Mrs A F Griffiths jointly of £8,496,391. This loan is unsecured, repayable on demand and interest free.
Page 3