Acorah Software Products - Accounts Production 16.6.950 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07398552 Mr Richard Fine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07398552 2024-10-31 07398552 2025-10-31 07398552 2024-11-01 2025-10-31 07398552 frs-core:CurrentFinancialInstruments 2025-10-31 07398552 frs-core:ComputerEquipment 2025-10-31 07398552 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07398552 frs-core:ComputerEquipment 2024-10-31 07398552 frs-core:ShareCapital 2025-10-31 07398552 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07398552 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07398552 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07398552 frs-bus:SmallEntities 2024-11-01 2025-10-31 07398552 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07398552 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07398552 frs-bus:Director1 2024-11-01 2025-10-31 07398552 frs-countries:EnglandWales 2024-11-01 2025-10-31 07398552 2023-10-31 07398552 2024-10-31 07398552 2023-11-01 2024-10-31 07398552 frs-core:CurrentFinancialInstruments 2024-10-31 07398552 frs-core:ShareCapital 2024-10-31 07398552 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07398552
The Binary Refinery Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Stack & Jones Limited
The Binary Refinery Limited
Contents
Contents

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

Page 1
The Binary Refinery Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07398552

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18 |  | 26
|  |  | 18 |  | 26
CURRENT ASSETS
Cash at bank and in hand |  | 40 |  | 67 |
|  | 40 |  | 67 |
Creditors: Amounts Falling Due Within One Year | 5 | (37,925 ) |  | (36,734 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (37,885 ) |  | (36,667 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (37,867 ) |  | (36,641 )
NET LIABILITIES |  |  | (37,867 ) |  | (36,641 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (37,868 ) |  | (36,642 )
SHAREHOLDERS' FUNDS |  |  | (37,867) |  | (36,641)

For the year ending 31 October 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

Mr Richard Fine Director
29/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Binary Refinery Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Binary Refinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07398552 . The registered office is Unit 4, Willows Gate, Stratton Audley, Bicester, Oxfordshire, OX27 9AU.
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 company's financial statements have been prepared on a going concern basis, even though the balance sheet shows net liabilities of £37,700. The company is dependent upon the continued supported of its shareholders and directors who will continue to provide the necessary finance. Therefore the directors considers the preparation of the financial statements on a going concern basis to be appropriate.
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:

Computer Equipment | 33% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 3,562
As at 31 October 2025 | 3,562
Depreciation
As at 1 November 2024 | 3,536
Provided during the period | 8
As at 31 October 2025 | 3,544
Net Book Value
As at 31 October 2025 | 18
As at 1 November 2024 | 26

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 32 |  | 573
Accruals and deferred income | 1,052 |  | 890
Director's loan account | 36,841 |  | 35,271
| 37,925 |  | 36,734

Page 2
Page 3
The Binary Refinery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Related Party Transactions
Included in other creditors at the year-end is an amount of £36,841 (2024 - £35,271) due to a director, there are no terms or interest attached to this loan.
Page 3