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 00367463 Mrs Emma Lundberg Mr Richard Lundberg Mr Martin Gibson Mrs Emma Lundberg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00367463 2024-06-30 00367463 2025-06-30 00367463 2024-07-01 2025-06-30 00367463 frs-core:Non-currentFinancialInstruments 2025-06-30 00367463 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 00367463 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 00367463 frs-core:PlantMachinery 2024-07-01 2025-06-30 00367463 frs-core:ShareCapital 2025-06-30 00367463 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 00367463 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 00367463 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 00367463 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00367463 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 00367463 frs-bus:SmallEntities 2024-07-01 2025-06-30 00367463 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 00367463 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 00367463 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 00367463 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 00367463 frs-core:CostValuation 2024-06-30 00367463 frs-core:DisposalsRepaymentsInvestments 2025-06-30 00367463 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-06-30 00367463 frs-core:CostValuation 2025-06-30 00367463 frs-bus:Director1 2024-07-01 2025-06-30 00367463 frs-bus:Director2 2024-07-01 2025-06-30 00367463 frs-bus:Director3 2024-07-01 2025-06-30 00367463 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 00367463 frs-countries:EnglandWales 2024-07-01 2025-06-30 00367463 2023-06-30 00367463 2024-06-30 00367463 2023-07-01 2024-06-30 00367463 frs-core:Non-currentFinancialInstruments 2024-06-30 00367463 frs-core:ShareCapital 2024-06-30 00367463 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 00367463 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30
Registered number: 00367463
F.J. GIBSON (GROUP) LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
F.J. GIBSON (GROUP) LIMITED
Contents
Contents

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

Page 1
F.J. GIBSON (GROUP) LIMITED
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 00367463

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,429,560 |  | 945,999
Investments | 5 |  | 518,748 |  | 1,146,779
|  |  | 1,948,308 |  | 2,092,778
CURRENT ASSETS
Debtors |  | 79,654 |  | 2,550 |
Investments |  | 320,906 |  | 307,995 |
Cash at bank and in hand |  | 435,890 |  | 240,121 |
|  | 836,450 |  | 550,666 |
Creditors: Amounts Falling Due Within One Year |  | (148,978 ) |  | (130,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 687,472 |  | 420,446
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,635,780 |  | 2,513,224
Creditors: Amounts Falling Due After More Than One Year |  |  | (312,500 ) |  | (286,757 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,654 ) |  | (19,470 )
NET ASSETS |  |  | 2,300,626 |  | 2,206,997
CAPITAL AND RESERVES
Called up share capital | 6 |  | 40,230 |  | 40,230
Fair value reserve | 7 |  | 194,097 |  | 194,097
Profit and Loss Account |  |  | 2,066,299 |  | 1,972,670
SHAREHOLDERS' FUNDS |  |  | 2,300,626 |  | 2,206,997

Page 1
Page 2
F.J. GIBSON (GROUP) LIMITED
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Emma Lundberg Director
24/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
F.J. GIBSON (GROUP) LIMITED
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
F.J. GIBSON (GROUP) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 00367463 . The registered office is 2 Trennick Row, Truro, TR1 1QL.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Freehold | No depreciation
Leasehold | Over term of lease
Plant & Machinery | 25% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined periodically and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
F.J. GIBSON (GROUP) LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 988,719
Additions | 483,985
As at 30 June 2025 | 1,472,704
Depreciation
As at 1 July 2024 | 42,720
Provided during the period | 424
As at 30 June 2025 | 43,144
Net Book Value
As at 30 June 2025 | 1,429,560
As at 1 July 2024 | 945,999

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 1,146,779
Disposals | (551,252 )
Fair value adjustments | (76,779 )
As at 30 June 2025 | 518,748
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 518,748
As at 1 July 2024 | 1,146,779

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 40,230 |  | 40,230

Page 4
Page 5
F.J. GIBSON (GROUP) LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | 194,097 | 1,972,670
Profit for the year and total comprehensive income | - | 167,567
Dividends paid | - | (73,938)
As at 30 June 2025 | 194,097 | 2,066,299

Page 5