Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05833274 Mr Horace Yao Mrs Mary Mee Lan Mak Mr Victor Yuen Tak Fong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05833274 2024-07-31 05833274 2025-07-31 05833274 2024-08-01 2025-07-31 05833274 frs-core:CurrentFinancialInstruments 2025-07-31 05833274 frs-core:Non-currentFinancialInstruments 2025-07-31 05833274 frs-core:NetGoodwill 2025-07-31 05833274 frs-core:NetGoodwill 2024-08-01 2025-07-31 05833274 frs-core:NetGoodwill 2024-07-31 05833274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 05833274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05833274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 05833274 frs-core:MotorVehicles 2025-07-31 05833274 frs-core:MotorVehicles 2024-08-01 2025-07-31 05833274 frs-core:MotorVehicles 2024-07-31 05833274 frs-core:PlantMachinery 2025-07-31 05833274 frs-core:PlantMachinery 2024-08-01 2025-07-31 05833274 frs-core:PlantMachinery 2024-07-31 05833274 frs-core:ShareCapital 2025-07-31 05833274 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05833274 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05833274 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05833274 frs-bus:SmallEntities 2024-08-01 2025-07-31 05833274 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05833274 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05833274 frs-bus:Director1 2024-08-01 2025-07-31 05833274 frs-bus:Director2 2024-08-01 2025-07-31 05833274 frs-bus:Director3 2024-08-01 2025-07-31 05833274 frs-countries:EnglandWales 2024-08-01 2025-07-31 05833274 2023-07-31 05833274 2024-07-31 05833274 2023-08-01 2024-07-31 05833274 frs-core:CurrentFinancialInstruments 2024-07-31 05833274 frs-core:Non-currentFinancialInstruments 2024-07-31 05833274 frs-core:ShareCapital 2024-07-31 05833274 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05833274
Gissons Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
TS Partners Ltd
4-5 Russell Court
Palace Street
Plymouth
PL1 2AS
Gissons Limited
Contents
Contents

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

Page 1
Gissons Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05833274

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 25,625 |  | 48,125
Tangible Assets | 5 |  | 3,607,870 |  | 3,632,379
|  |  | 3,633,495 |  | 3,680,504
CURRENT ASSETS
Debtors | 6 | 453,552 |  | 397,529 |
Cash at bank and in hand |  | 10,407 |  | 10,137 |
|  | 463,959 |  | 407,666 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,298 ) |  | (29,733 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 444,661 |  | 377,933
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,078,156 |  | 4,058,437
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,794,159 ) |  | (6,712,481 )
NET LIABILITIES |  |  | (2,716,003 ) |  | (2,654,044 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,716,103 ) |  | (2,654,144 )
SHAREHOLDERS' FUNDS |  |  | (2,716,003) |  | (2,654,044)

Page 1
Page 2
Gissons Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Horace Yao Director
17/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gissons Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Gissons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05833274 . The registered office is Unit 14, Lions Rest Eco Park Station Road, Exeter, Devon , EX6 8DZ.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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 | Reviewed annually for impairment
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 450,000
As at 31 July 2025 | 450,000
Amortisation
As at 1 August 2024 | 401,875
Provided during the period | 22,500
As at 31 July 2025 | 424,375

...CONTINUED
Page 3
Page 4
Gissons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 25,625
As at 1 August 2024 | 48,125

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 3,509,836 | 288,644 | 4,800 | 3,803,280
As at 31 July 2025 | 3,509,836 | 288,644 | 4,800 | 3,803,280
Depreciation
As at 1 August 2024 | - | 168,676 | 2,225 | 170,901
Provided during the period | - | 23,994 | 515 | 24,509
As at 31 July 2025 | - | 192,670 | 2,740 | 195,410
Net Book Value
As at 31 July 2025 | 3,509,836 | 95,974 | 2,060 | 3,607,870
As at 1 August 2024 | 3,509,836 | 119,968 | 2,575 | 3,632,379

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 453,552 |  | 397,529

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,779 |  | 10,648
Other creditors | 1,000 |  | 11,050
Taxation and social security | 9,519 |  | 8,035
| 19,298 |  | 29,733

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,362
Other creditors | 6,794,159 |  | 6,704,119
| 6,794,159 |  | 6,712,481

Other creditors include amounts due to the following connected companies.
Broadway Worldwide Limited - £1,504,434 (2024: £1,504,434)
Force Power Investments Limited - £3,727,117 (2024: £3,641,916)
Sino Celtic Land Limited - £1,495,691 (2024: £1,500,000)
Gissons Holdings Limited - £55,866 (2024: £57,768)
Imbert Ltd - £9,050 (2024: £9,050)
Fairwinds (Exeter) Ltd - £2,000 (2024: £2,000)
Page 4
Page 5
Gissons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5