Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12340651 G M Newson D I Hassard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12340651 2024-12-31 12340651 2025-12-31 12340651 2025-01-01 2025-12-31 12340651 frs-core:CurrentFinancialInstruments 2025-12-31 12340651 frs-core:ComputerEquipment 2025-12-31 12340651 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12340651 frs-core:ComputerEquipment 2024-12-31 12340651 frs-core:ShareCapital 2025-12-31 12340651 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12340651 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12340651 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12340651 frs-bus:SmallEntities 2025-01-01 2025-12-31 12340651 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12340651 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12340651 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12340651 frs-bus:OrdinaryShareClass1 2025-12-31 12340651 frs-bus:Director1 2025-01-01 2025-12-31 12340651 frs-bus:Director2 2025-01-01 2025-12-31 12340651 frs-countries:EnglandWales 2025-01-01 2025-12-31 12340651 2023-12-31 12340651 2024-12-31 12340651 2024-01-01 2024-12-31 12340651 frs-core:CurrentFinancialInstruments 2024-12-31 12340651 frs-core:ShareCapital 2024-12-31 12340651 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12340651 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 12340651
Farmer UK Real Estate Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Farmer UK Real Estate Ltd
Contents
Contents

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

Page 1
Farmer UK Real Estate Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12340651

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 603 |  | 991
|  |  | 603 |  | 991
CURRENT ASSETS
Debtors | 5 | 664 |  | 21 |
Cash at bank and in hand |  | 699,520 |  | 497,893 |
|  | 700,184 |  | 497,914 |
Creditors: Amounts Falling Due Within One Year | 6 | (76,028 ) |  | (59,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 624,156 |  | 438,034
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 624,759 |  | 439,025
NET ASSETS |  |  | 624,759 |  | 439,025
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Profit and Loss Account |  |  | 624,755 |  | 439,021
SHAREHOLDERS' FUNDS |  |  | 624,759 |  | 439,025

For the year ending 31 December 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

G M Newson Director | D I Hassard Director
10/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Farmer UK Real Estate Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Farmer UK Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12340651 . The registered office is Abbey House, Abbey Street, Hinton St. George, England, TA17 8RZ.
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, excluding discounts, rebates,
value added tax and other sales taxes.
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 | 20% Straight Line basis

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.
Current tax is recognised in profit or loss for the year, except when it relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.5. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not
more than 24 hours.
2.6. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective
interest method, less impairment losses for bad and doubtful debts.
2.7. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the
effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
Farmer UK Real Estate Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 1,939
As at 31 December 2025 | 1,939
Depreciation
As at 1 January 2025 | 948
Provided during the period | 388
As at 31 December 2025 | 1,336
Net Book Value
As at 31 December 2025 | 603
As at 1 January 2025 | 991

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 21
Net wages | 664 |  | -
| 664 |  | 21

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 730 |  | 708
Taxation and social security | 75,298 |  | 59,172
| 76,028 |  | 59,880

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 1.00 each | 4 |  | 4

Page 3