Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07710686 Mr P I Kelly Mr I J Thurbon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07710686 2024-07-31 07710686 2025-07-31 07710686 2024-08-01 2025-07-31 07710686 frs-core:CurrentFinancialInstruments 2025-07-31 07710686 frs-core:ComputerEquipment 2025-07-31 07710686 frs-core:ComputerEquipment 2024-08-01 2025-07-31 07710686 frs-core:ComputerEquipment 2024-07-31 07710686 frs-core:ShareCapital 2025-07-31 07710686 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07710686 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07710686 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07710686 frs-bus:SmallEntities 2024-08-01 2025-07-31 07710686 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 07710686 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07710686 frs-bus:Director1 2024-08-01 2025-07-31 07710686 frs-bus:Director2 2024-08-01 2025-07-31 07710686 frs-countries:EnglandWales 2024-08-01 2025-07-31 07710686 2023-07-31 07710686 2024-07-31 07710686 2023-08-01 2024-07-31 07710686 frs-core:CurrentFinancialInstruments 2024-07-31 07710686 frs-core:ShareCapital 2024-07-31 07710686 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 07710686
Farming Dealer Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Farming Dealer Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Farming Dealer Limited
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report of the Accountant to the directors of Farming Dealer Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

11/02/2026

Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Farming Dealer Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07710686

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 572
|  |  | - |  | 572
CURRENT ASSETS
Debtors | 5 | - |  | 1,915 |
Cash at bank and in hand |  | 12,211 |  | 10,251 |
|  | 12,211 |  | 12,166 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,940 ) |  | (3,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 271 |  | 8,665
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 271 |  | 9,237
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (109 )
NET ASSETS |  |  | 271 |  | 9,128
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 171 |  | 9,028
SHAREHOLDERS' FUNDS |  |  | 271 |  | 9,128

Page 2
Page 3
Farming Dealer 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 P I Kelly Director | Mr I J Thurbon Director
11/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Farming Dealer Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Farming Dealer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07710686 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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:

Computer Equipment | 25% on reducing balance

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.
...CONTINUED
Page 4
Page 5
Farming Dealer Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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: NIL (2024: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 5,711
Disposals | (5,711 )
As at 31 July 2025 | -
Depreciation
As at 1 August 2024 | 5,139
Provided during the period | 372
Disposals | (5,511 )
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | 572

Page 5
Page 6
Farming Dealer Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,915

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 95 |  | 331
VAT | - |  | 474
Accruals and deferred income | 780 |  | 611
Directors' loan accounts | 11,065 |  | 2,085
| 11,940 |  | 3,501

7. Share Capital

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

Page 6