Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07335809 C Collin J Collin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07335809 2024-08-31 07335809 2025-08-31 07335809 2024-09-01 2025-08-31 07335809 frs-core:CurrentFinancialInstruments 2025-08-31 07335809 frs-core:ComputerEquipment 2025-08-31 07335809 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07335809 frs-core:ComputerEquipment 2024-08-31 07335809 frs-core:FurnitureFittings 2025-08-31 07335809 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07335809 frs-core:FurnitureFittings 2024-08-31 07335809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 07335809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 07335809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 07335809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 07335809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07335809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 07335809 frs-core:PlantMachinery 2025-08-31 07335809 frs-core:PlantMachinery 2024-09-01 2025-08-31 07335809 frs-core:PlantMachinery 2024-08-31 07335809 frs-core:RevaluationReserve 2024-09-01 2025-08-31 07335809 frs-core:RevaluationReserve 2024-08-31 07335809 frs-core:RevaluationReserve 2025-08-31 07335809 frs-core:ShareCapital 2025-08-31 07335809 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07335809 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07335809 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07335809 frs-bus:SmallEntities 2024-09-01 2025-08-31 07335809 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07335809 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07335809 frs-core:ListedExchangeTraded 2025-08-31 07335809 frs-core:ListedExchangeTraded 2024-08-31 07335809 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 07335809 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-08-31 07335809 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-08-31 07335809 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 07335809 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 07335809 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 07335809 frs-bus:Director1 2024-09-01 2025-08-31 07335809 frs-bus:Director2 2024-09-01 2025-08-31 07335809 frs-countries:EnglandWales 2024-09-01 2025-08-31 07335809 2023-08-31 07335809 2024-08-31 07335809 2023-09-01 2024-08-31 07335809 frs-core:CurrentFinancialInstruments 2024-08-31 07335809 frs-core:RevaluationReserve 2024-08-31 07335809 frs-core:ShareCapital 2024-08-31 07335809 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07335809
Collin Medico-Legal Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Collin Medico-Legal Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Collin Medico-Legal Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07335809

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 159,599 |  | 161,881
Investments | 5 |  | 12,496,055 |  | 11,498,413
|  |  | 12,655,654 |  | 11,660,294
CURRENT ASSETS
Debtors | 6 | 131,122 |  | 279,886 |
Cash at bank and in hand |  | 307,338 |  | 380,526 |
|  | 438,460 |  | 660,412 |
Creditors: Amounts Falling Due Within One Year | 7 | (30,182 ) |  | (113,720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 408,278 |  | 546,692
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,063,932 |  | 12,206,986
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (688,234 ) |  | (564,296 )
NET ASSETS |  |  | 12,375,698 |  | 11,642,690
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve | 9 |  | 2,398,494 |  | 2,026,680
Profit and Loss Account |  |  | 9,977,202 |  | 9,616,008
SHAREHOLDERS' FUNDS |  |  | 12,375,698 |  | 11,642,690

Page 1
Page 2
Collin Medico-Legal Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

J Collin Director
2 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Collin Medico-Legal Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Collin Medico-Legal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07335809 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
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.
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:

Freehold | straight line 2%
Leasehold | straight line 33%
Plant & Machinery | straight line 33%
Fixtures & Fittings | straight line 33%
Computer Equipment | straight line 33.33%

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Collin Medico-Legal Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 175,958 | 30,577 | 787 | 16,736
Additions | - | - | - | -
As at 31 August 2025 | 175,958 | 30,577 | 787 | 16,736
Depreciation
As at 1 September 2024 | 14,077 | 30,577 | 787 | 16,736
Provided during the period | 3,519 | - | - | -
As at 31 August 2025 | 17,596 | 30,577 | 787 | 16,736
Net Book Value
As at 31 August 2025 | 158,362 | - | - | -
As at 1 September 2024 | 161,881 | - | - | -

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | - | 224,058
Additions | 1,856 | 1,856
As at 31 August 2025 | 1,856 | 225,914
Depreciation
As at 1 September 2024 | - | 62,177
Provided during the period | 619 | 4,138
As at 31 August 2025 | 619 | 66,315
Net Book Value
As at 31 August 2025 | 1,237 | 159,599
As at 1 September 2024 | - | 161,881

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 11,498,413
Additions | 501,890
Revaluations | 495,752
As at 31 August 2025 | 12,496,055
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -

...CONTINUED
Page 4
Page 5
Collin Medico-Legal Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 12,496,055
As at 1 September 2024 | 11,498,413

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,122 |  | 279,886

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,139 |  | 69,559
VAT | 25,210 |  | 33,098
Other creditors | 281 |  | -
Accruals and deferred income | 2,203 |  | 1,400
Directors' loan accounts | 1,349 |  | 9,663
| 30,182 |  | 113,720

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

2 Ordinary shares of £1 each
9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 September 2024 | 2,026,680
Transfer to profit and loss | 371,814
As at 31 August 2025 | 2,398,494

Reserves represent undistributable profits arising from fair value adjustments to investments.
Page 5