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