Acorah Software Products - Accounts Production 16.8.310 false true 29 September 2024 1 October 2023 false 30 September 2024 29 September 2025 29 September 2025 10356563 Mr Christopher Emery Mr Adam Freibach Mrs Ruth Hudson Freibach iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10356563 2024-09-29 10356563 2025-09-29 10356563 2024-09-30 2025-09-29 10356563 frs-core:CurrentFinancialInstruments 2025-09-29 10356563 frs-core:Non-currentFinancialInstruments 2025-09-29 10356563 frs-core:BetweenOneFiveYears 2025-09-29 10356563 frs-core:ComputerEquipment 2025-09-29 10356563 frs-core:ComputerEquipment 2024-09-30 2025-09-29 10356563 frs-core:ComputerEquipment 2024-09-29 10356563 frs-core:MotorVehicles 2025-09-29 10356563 frs-core:MotorVehicles 2024-09-30 2025-09-29 10356563 frs-core:MotorVehicles 2024-09-29 10356563 frs-core:PlantMachinery 2025-09-29 10356563 frs-core:PlantMachinery 2024-09-30 2025-09-29 10356563 frs-core:PlantMachinery 2024-09-29 10356563 frs-core:WithinOneYear 2025-09-29 10356563 frs-core:ShareCapital 2025-09-29 10356563 frs-core:RetainedEarningsAccumulatedLosses 2025-09-29 10356563 frs-bus:PrivateLimitedCompanyLtd 2024-09-30 2025-09-29 10356563 frs-bus:FilletedAccounts 2024-09-30 2025-09-29 10356563 frs-bus:SmallEntities 2024-09-30 2025-09-29 10356563 frs-bus:AuditExempt-NoAccountantsReport 2024-09-30 2025-09-29 10356563 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-30 2025-09-29 10356563 frs-bus:OrdinaryShareClass2 2024-09-30 2025-09-29 10356563 frs-bus:OrdinaryShareClass2 2025-09-29 10356563 frs-bus:OrdinaryShareClass3 2024-09-30 2025-09-29 10356563 frs-bus:OrdinaryShareClass3 2025-09-29 10356563 frs-bus:OrdinaryShareClass4 2024-09-30 2025-09-29 10356563 frs-bus:OrdinaryShareClass4 2025-09-29 10356563 frs-bus:OrdinaryShareClass5 2024-09-30 2025-09-29 10356563 frs-bus:OrdinaryShareClass5 2025-09-29 10356563 frs-bus:Director1 2024-09-30 2025-09-29 10356563 frs-bus:Director1 2024-09-29 10356563 frs-bus:Director1 2025-09-29 10356563 frs-bus:Director2 2024-09-30 2025-09-29 10356563 frs-bus:Director2 2024-09-29 10356563 frs-bus:Director2 2025-09-29 10356563 frs-bus:Director3 2024-09-30 2025-09-29 10356563 frs-countries:EnglandWales 2024-09-30 2025-09-29 10356563 2023-09-30 10356563 2024-09-29 10356563 2023-10-01 2024-09-29 10356563 frs-core:CurrentFinancialInstruments 2024-09-29 10356563 frs-core:Non-currentFinancialInstruments 2024-09-29 10356563 frs-core:BetweenOneFiveYears 2024-09-29 10356563 frs-core:WithinOneYear 2024-09-29 10356563 frs-core:ShareCapital 2024-09-29 10356563 frs-core:RetainedEarningsAccumulatedLosses 2024-09-29 10356563 frs-bus:OrdinaryShareClass2 2023-10-01 2024-09-29 10356563 frs-bus:OrdinaryShareClass3 2023-10-01 2024-09-29 10356563 frs-bus:OrdinaryShareClass4 2023-10-01 2024-09-29 10356563 frs-bus:OrdinaryShareClass5 2023-10-01 2024-09-29
Registered number: 10356563
ADNC Projects Limited
Unaudited Financial Statements
For The Year Ended 29 September 2025
ADNC Projects Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
ADNC Projects Limited
Balance Sheet
As At 29 September 2025
Balance Sheet
Registered number: 10356563

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 300,297 |  | 418,645
|  |  | 300,297 |  | 418,645
CURRENT ASSETS
Stocks | 5 | 5,000 |  | 5,000 |
Debtors | 6 | 772,256 |  | 731,005 |
Cash at bank and in hand |  | 502,013 |  | 121,667 |
|  | 1,279,269 |  | 857,672 |
Creditors: Amounts Falling Due Within One Year | 7 | (813,617 ) |  | (615,214 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 465,652 |  | 242,458
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 765,949 |  | 661,103
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (429,376 ) |  | (283,261 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,218 ) |  | (30,000 )
NET ASSETS |  |  | 306,355 |  | 347,842
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 306,255 |  | 347,742
SHAREHOLDERS' FUNDS |  |  | 306,355 |  | 347,842

Page 1
Page 2
ADNC Projects Limited
Balance Sheet (continued)
As At 29 September 2025
For the year ending 29 September 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 Christopher Emery Director | Mr Adam Freibach Director | Mrs Ruth Hudson Freibach Director
02/02/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
ADNC Projects Limited
Notes to the Financial Statements
For The Year Ended 29 September 2025
Notes to the Financial Statements
1. General Information
ADNC Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10356563 . The registered office is Wellington House, Otley Street, Skipton, BD23 1EL.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance/ straight line
Office Equipment | 33% reducing balance

2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over
the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the
present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the
shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in
the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease
obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is
determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour
costs and those overheads that have been incurred in bringing the inventories to their present location and
condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying
amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised
immediately in profit or loss.
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ADNC Projects Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
2.6. Financial Instruments
Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at
amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective
evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying
amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.
The impairment loss and any subsequent reversal is recognised in the profit and loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are
settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party
or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the
asset to an unrelated party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at
transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future receipts discounted at a market rate of interest for a similar debt
instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is
discharged, cancelled or expires.
2.7. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that
a change attributable to an item of income or expense recognised as other comprehensive income is also
recognised directly in other comprehensive income.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively
enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the
financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date and that are expected to apply to the reversal of the timing difference.
2.8. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and
the company has no legal or constructive obligation to pay further contributions even if the fund does not hold
sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contributions plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 4
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ADNC Projects Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
2.9. Government Grant
Grants are measured at the fair value of the asset received or receivable.
Grants relating to revenue shall be recognised as income on a systematic basis over the periods in which the
entity recognises the related costs for which the grant is intended to compensate.
A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of
giving immediate financial support to the entity with no future related costs shall be recognised as income in the
period in which it becomes receivable,
Grants relating to assets shall be recognised as income on a systematic basis over the expected useful life of the
asset. Where part of the grant relating to an asset is deferred it shall be recognised as deferred income and not
deducted from the carrying amount of the asset.
2.10. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other
resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred
and the time value of money is material, the initial measurement is on a present value basis.
2.11. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the
reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 10)
11 10
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Office Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 30 September 2024 | 53,363 | 485,078 | 17,596 | 556,037
Additions | - | 46,990 | 1,723 | 48,713
Disposals | (18,330 ) | (139,300 ) | (6,031 ) | (163,661 )
As at 29 September 2025 | 35,033 | 392,768 | 13,288 | 441,089
Depreciation
As at 30 September 2024 | 33,837 | 93,070 | 10,485 | 137,392
Provided during the period | 4,881 | 52,882 | 3,872 | 61,635
Disposals | (15,880 ) | (37,116 ) | (5,239 ) | (58,235 )
As at 29 September 2025 | 22,838 | 108,836 | 9,118 | 140,792
Net Book Value
As at 29 September 2025 | 12,195 | 283,932 | 4,170 | 300,297
As at 30 September 2024 | 19,526 | 392,008 | 7,111 | 418,645

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other inventories | 5,000 |  | 5,000

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ADNC Projects Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 249,213 |  | 250,278
Prepayments and accrued income | 6,758 |  | 18,220
Other debtors | 183,484 |  | 270,910
Directors' loan accounts | 80,349 |  | 95,865
Amounts owed by group undertakings | 252,452 |  | 95,732
| 772,256 |  | 731,005

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 46,600 |  | 51,506
Trade creditors | 272,865 |  | 215,957
Bank loans and overdrafts | 30,315 |  | 9,000
Other creditors | 166,809 |  | 138,597
Taxation and social security | 297,028 |  | 200,154
| 813,617 |  | 615,214

Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets
to which they relate of £46,600 (2024 - 51,506).
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 185,467 |  | 277,261
Bank loans | 243,909 |  | 6,000
| 429,376 |  | 283,261

Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets
to which they relate of £185,467 (2024 - £277,261).
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 46,600 |  | 51,506
Later than one year and not later than five years | 185,467 |  | 277,261
| 232,067 |  | 328,767
| 232,067 |  | 328,767

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ADNC Projects Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
30 Ordinary A shares of £ 1.00 each | 30 |  | 30
30 Ordinary B shares of £ 1.00 each | 30 |  | 30
30 Ordinary C shares of £ 1.00 each | 30 |  | 30
10 Ordinary D shares of £ 1.00 each | 10 |  | 10
| 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,699 |  | 10,857
Later than one year and not later than five years | 8,933 |  | -
| 15,632 |  | 10,857

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 30 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Emery | 44,137 | 22,979 | 31,000 | - | 36,116
Mr Adam Freibach | 51,727 | 23,506 | 31,000 | - | 44,233

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
ADNC Projects (Holdings) LtdUnder Common ControlAs at the balance sheet date the amount owed by the related party was £252,452 (2024: £95,732)

ADNC Projects (Holdings) Ltd

Under Common Control

As at the balance sheet date the amount owed by the related party was £252,452 (2024: £95,732)

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