Acorah Software Products - Accounts Production 18.1.170 false true true 30 June 2025 1 July 2024 false 1 July 2025 31 December 2025 31 December 2025 10846647 Mr Neil Coxage Mrs Victoria Coxage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10846647 2025-06-30 10846647 2025-12-31 10846647 2025-07-01 2025-12-31 10846647 frs-core:CurrentFinancialInstruments 2025-12-31 10846647 frs-core:MotorVehicles 2025-12-31 10846647 frs-core:MotorVehicles 2025-07-01 2025-12-31 10846647 frs-core:MotorVehicles 2025-06-30 10846647 frs-core:ShareCapital 2025-12-31 10846647 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10846647 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2025-12-31 10846647 frs-bus:FilletedAccounts 2025-07-01 2025-12-31 10846647 frs-bus:SmallEntities 2025-07-01 2025-12-31 10846647 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2025-12-31 10846647 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2025-12-31 10846647 frs-bus:Director1 2025-07-01 2025-12-31 10846647 frs-bus:Director2 2025-07-01 2025-12-31 10846647 frs-countries:EnglandWales 2025-07-01 2025-12-31 10846647 2024-06-30 10846647 2025-06-30 10846647 2024-07-01 2025-06-30 10846647 frs-core:CurrentFinancialInstruments 2025-06-30 10846647 frs-core:ShareCapital 2025-06-30 10846647 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 10846647
NRC (GBR) Ltd
Unaudited Financial Statements
For the Period 1 July 2025 to 31 December 2025
NRC (GBR) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
NRC (GBR) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10846647

| 31 December 2025 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1,185
|  |  | - |  | 1,185
CURRENT ASSETS
Debtors | 5 | 2,777 |  | 75 |
Cash at bank and in hand |  | 4,979 |  | 38,120 |
|  | 7,756 |  | 38,195 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,328 ) |  | (5,872 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,428 |  | 32,323
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,428 |  | 33,508
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (225 )
NET ASSETS |  |  | 5,428 |  | 33,283
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,328 |  | 33,183
SHAREHOLDERS' FUNDS |  |  | 5,428 |  | 33,283

Page 1
Page 2
NRC (GBR) Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Neil Coxage Director | Mrs Victoria Coxage Director
30th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
NRC (GBR) Ltd
Notes to the Financial Statements
For the Period 1 July 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
NRC (GBR) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10846647 . The registered office is 9 Byford Court, Crockatt Road, Hadleigh, Suffolk, IP7 6RD.
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. Going Concern Disclosure
The company ceased trading on 31 December 2025. Following this decision, the directors have concluded that the going concern basis of preparation is no longer appropriate. These financial statements have therefore been prepared on a break-up basis.
Under the break-up basis, assets are stated at their estimated realisable values and liabilities are stated at the amounts expected to be settled. The directors consider this basis to be appropriate given the intention to wind down the company's operations.
2.3. 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 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.
2.4. 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

2.5. 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.
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 period, 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 period was: 1 (2025: 1)
1 1
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NRC (GBR) Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 31 December 2025
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 July 2025 | 6,834
Disposals | (6,834 )
As at 31 December 2025 | -
Depreciation
As at 1 July 2025 | 5,649
Provided during the period | 148
Disposals | (5,797 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 July 2025 | 1,185

5. Debtors

| 31 December 2025 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,777 |  | 75

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 284 |  | 1,000
Other creditors | 1,653 |  | 1,063
Taxation and social security | 391 |  | 3,809
| 2,328 |  | 5,872

7. Share Capital

| 31 December 2025 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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