Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13833823 Mr L A Sharville true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13833823 2025-01-31 13833823 2026-01-31 13833823 2025-02-01 2026-01-31 13833823 frs-core:CurrentFinancialInstruments 2026-01-31 13833823 frs-core:ComputerEquipment 2026-01-31 13833823 frs-core:ComputerEquipment 2025-02-01 2026-01-31 13833823 frs-core:ComputerEquipment 2025-01-31 13833823 frs-core:FurnitureFittings 2026-01-31 13833823 frs-core:FurnitureFittings 2025-02-01 2026-01-31 13833823 frs-core:FurnitureFittings 2025-01-31 13833823 frs-core:MotorVehicles 2026-01-31 13833823 frs-core:MotorVehicles 2025-02-01 2026-01-31 13833823 frs-core:MotorVehicles 2025-01-31 13833823 frs-core:ShareCapital 2026-01-31 13833823 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13833823 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13833823 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13833823 frs-bus:SmallEntities 2025-02-01 2026-01-31 13833823 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13833823 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13833823 1 2025-02-01 2026-01-31 13833823 frs-bus:Director1 2025-02-01 2026-01-31 13833823 frs-bus:Director1 2025-01-31 13833823 frs-bus:Director1 2026-01-31 13833823 frs-countries:EnglandWales 2025-02-01 2026-01-31 13833823 2024-01-31 13833823 2025-01-31 13833823 2024-02-01 2025-01-31 13833823 frs-core:CurrentFinancialInstruments 2025-01-31 13833823 frs-core:ShareCapital 2025-01-31 13833823 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13833823
The Curious Fox Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
The Curious Fox Limited
Contents
Contents

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

Page 1
The Curious Fox Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 13833823

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,297 |  | 13,531
|  |  | 51,297 |  | 13,531
CURRENT ASSETS
Stocks |  | 2,000 |  | 2,000 |
Debtors | 5 | 6,507 |  | 11,154 |
Cash at bank and in hand |  | 32,415 |  | 106,265 |
|  | 40,922 |  | 119,419 |
Creditors: Amounts Falling Due Within One Year | 6 | (78,850 ) |  | (73,885 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (37,928 ) |  | 45,534
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,369 |  | 59,065
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,824 ) |  | -
NET ASSETS |  |  | 545 |  | 59,065
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 445 |  | 58,965
SHAREHOLDERS' FUNDS |  |  | 545 |  | 59,065

Page 1
Page 2
The Curious Fox Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 L A Sharville Director
06/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Curious Fox Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
The Curious Fox Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13833823 . The registered office is 3a Chapel Hill, Skipton, North Yorkshire, BD23 1NL.
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.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Bar and restaurant income is recognised at the point of sale to the customer.
Room income is recognised for the period to which the income relates.
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:

Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.4. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all
costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and
condition.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a
financing transaction, where it is recognised at the present value of the future payments discounted at a market rate
of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in
other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive
income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of
tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the
reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other
deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing
difference.
2.7. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is
provided.
Page 3
Page 4
The Curious Fox Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being
estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is
impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not
possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of
the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows
that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of
goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cashgenerating
units that are expected to benefit from the synergies of the combination, irrespective of whether other
assets or liabilities of the company are assigned to those units.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is
probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation
can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount
of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting
date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount
that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised
in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is
measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the
discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 12)
11 12
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | - | 24,997 | 756 | 25,753
Additions | 27,500 | 21,901 | - | 49,401
As at 31 January 2026 | 27,500 | 46,898 | 756 | 75,154
Depreciation
As at 1 February 2025 | - | 12,129 | 93 | 12,222
Provided during the period | 4,583 | 6,920 | 132 | 11,635
As at 31 January 2026 | 4,583 | 19,049 | 225 | 23,857
Net Book Value
As at 31 January 2026 | 22,917 | 27,849 | 531 | 51,297
As at 1 February 2025 | - | 12,868 | 663 | 13,531

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 6,507 |  | 11,154

Page 4
Page 5
The Curious Fox Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,694 |  | 1,622
Other creditors | 29,958 |  | 27,505
Taxation and social security | 43,198 |  | 44,758
| 78,850 |  | 73,885

7. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,202 (2025 - £2,880).
Contributions totalling £545 (2025 - £636) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
8. Directors Advances, Credits and Guarantees
Included within other debtors is the following loans to the directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Lee Sharville | 9,097 | 176,892 | (180,896 ) | - | 5,093

The above loan is interest free and repayable on demand.
9. Related Party Transactions
During the year, dividends of £152,500 (2025 - £36,000) were paid to the directors.
10. Ultimate Controlling Party
The company is under the control of Mr L A Sharville who is interested in 95% of the company's issued share capital.
Page 5