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 12327596 Mr A Taylor Mr C Taylor Mrs P Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12327596 2024-12-31 12327596 2025-12-31 12327596 2025-01-01 2025-12-31 12327596 frs-core:CapitalRedemptionReserve 2025-12-31 12327596 frs-core:ShareCapital 2025-12-31 12327596 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12327596 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12327596 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12327596 frs-bus:SmallEntities 2025-01-01 2025-12-31 12327596 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12327596 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12327596 frs-core:CostValuation 2024-12-31 12327596 frs-core:CostValuation 2025-12-31 12327596 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 12327596 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 12327596 frs-bus:Director1 2025-01-01 2025-12-31 12327596 frs-bus:Director2 2025-01-01 2025-12-31 12327596 frs-bus:Director3 2025-01-01 2025-12-31 12327596 frs-countries:EnglandWales 2025-01-01 2025-12-31 12327596 2023-12-31 12327596 2024-12-31 12327596 2024-01-01 2024-12-31 12327596 frs-core:CapitalRedemptionReserve 2024-12-31 12327596 frs-core:ShareCapital 2024-12-31 12327596 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12327596
Art 86 Limited
Financial Statements
For The Year Ended 31 December 2025
Art 86 Limited
Contents
Contents

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

Page 1
Art 86 Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12327596

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,790,000 |  | 1,790,000
|  |  | 1,790,000 |  | 1,790,000
CURRENT ASSETS
Cash at bank and in hand |  | 4,268 |  | 2,257 |
|  | 4,268 |  | 2,257 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,121,590 ) |  | (1,205,047 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,117,322 ) |  | (1,202,790 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 672,678 |  | 587,210
NET ASSETS |  |  | 672,678 |  | 587,210
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100,000 |  | 100,000
Capital redemption reserve |  |  | 571,888 |  | 491,888
Profit and Loss Account |  |  | 790 |  | (4,678 )
SHAREHOLDERS' FUNDS |  |  | 672,678 |  | 587,210

Page 1
Page 2
Art 86 Limited
Balance Sheet (continued)
As At 31 December 2025
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

Mr A Taylor Director
24/03/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Art 86 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Art 86 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12327596 . The registered office is 94 Chorley New Road, Bolton, BL1 4DH.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,790,000
As at 31 December 2025 | 1,790,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,790,000
As at 1 January 2025 | 1,790,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,121,590 |  | 1,205,047

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100,000 |  | 100,000

Page 3