Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10226601 Mr Darren Farebrother Darren Farebrother true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10226601 2024-06-30 10226601 2025-06-30 10226601 2024-07-01 2025-06-30 10226601 frs-core:CurrentFinancialInstruments 2025-06-30 10226601 frs-core:ComputerEquipment 2025-06-30 10226601 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10226601 frs-core:ComputerEquipment 2024-06-30 10226601 frs-core:PlantMachinery 2025-06-30 10226601 frs-core:PlantMachinery 2024-07-01 2025-06-30 10226601 frs-core:PlantMachinery 2024-06-30 10226601 frs-core:ShareCapital 2025-06-30 10226601 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10226601 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10226601 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10226601 frs-bus:SmallEntities 2024-07-01 2025-06-30 10226601 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10226601 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10226601 1 2024-07-01 2025-06-30 10226601 frs-bus:Director1 2024-07-01 2025-06-30 10226601 1 2024-07-01 2025-06-30 10226601 2 2024-07-01 2025-06-30 10226601 frs-countries:EnglandWales 2024-07-01 2025-06-30 10226601 2023-06-30 10226601 2024-06-30 10226601 2023-07-01 2024-06-30 10226601 frs-core:CurrentFinancialInstruments 2024-06-30 10226601 frs-core:ShareCapital 2024-06-30 10226601 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10226601 1 2023-07-01 2024-06-30 10226601 2 2023-07-01 2024-06-30
Registered number: 10226601
ISR LTD
Unaudited Financial Statements
For The Year Ended 30 June 2025
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
ISR LTD
Contents
Contents

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

Page 1
ISR LTD
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10226601

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,529 |  | 13,285
|  |  | 9,529 |  | 13,285
CURRENT ASSETS
Cash at bank and in hand |  | 14,280 |  | 10,720 |
|  | 14,280 |  | 10,720 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,669 ) |  | (16,479 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,611 |  | (5,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,140 |  | 7,526
NET ASSETS |  |  | 12,140 |  | 7,526
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 12,040 |  | 7,426
SHAREHOLDERS' FUNDS |  |  | 12,140 |  | 7,526

Page 1
Page 2
ISR LTD
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Darren Farebrother Director
19 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ISR LTD
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
ISR LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10226601 . The registered office is 6 MEDLAR CLOSE, NORTHOLT, MIDDLESEX, UB5 5PR.
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
Rigging turnover shown in the profit and loss account represents the fair value of revenue earned during the period based on work done for or services provded, and accepted by clients, excluding VAT. Pedalo turnover represents the fair value of the sale of hourly boat hire to customers. recognised at the time the boat is rentted, net of refund given.
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 | 5 years
Computer Equipment | 3 years

2.4. Taxation
Income tax expense represents the tax currently payable.
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 year 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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Directors | 2 |  | 2
Boat Staff | 5 |  | 3
| 7 |  | 5

Page 3
Page 4
ISR LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 30,315 | 854 | 31,169
As at 30 June 2025 | 30,315 | 854 | 31,169
Depreciation
As at 1 July 2024 | 17,030 | 854 | 17,884
Provided during the period | 3,756 | - | 3,756
As at 30 June 2025 | 20,786 | 854 | 21,640
Net Book Value
As at 30 June 2025 | 9,529 | - | 9,529
As at 1 July 2024 | 13,285 | - | 13,285

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,964 |  | 2,991
Accruals and deferred income | 1,440 |  | 1,440
Directors' loan accounts | 8,265 |  | 12,048
| 11,669 |  | 16,479

7. Share Capital

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

8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | - |  | 8,500

Page 4
Page 5
ISR LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Ultimate Controlling Party
The company's ultimate controlling party is Darren Farebrother by virtue of his position as Managing Director and ownership of 50% of the issued share capital in the company.
Page 5