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 03697007 Mr David Haycox Mrs Lesley Haycox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03697007 2024-12-31 03697007 2025-12-31 03697007 2025-01-01 2025-12-31 03697007 frs-core:CurrentFinancialInstruments 2025-12-31 03697007 frs-core:Non-currentFinancialInstruments 2025-12-31 03697007 frs-core:ComputerEquipment 2025-12-31 03697007 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03697007 frs-core:ComputerEquipment 2024-12-31 03697007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 03697007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 03697007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03697007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03697007 frs-core:OtherResidualIntangibleAssets 2025-12-31 03697007 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 03697007 frs-core:OtherResidualIntangibleAssets 2024-12-31 03697007 frs-core:PlantMachinery 2025-12-31 03697007 frs-core:PlantMachinery 2025-01-01 2025-12-31 03697007 frs-core:PlantMachinery 2024-12-31 03697007 frs-core:ShareCapital 2025-12-31 03697007 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03697007 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03697007 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03697007 frs-bus:SmallEntities 2025-01-01 2025-12-31 03697007 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03697007 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03697007 frs-bus:Director1 2025-01-01 2025-12-31 03697007 frs-bus:Director2 2025-01-01 2025-12-31 03697007 frs-countries:EnglandWales 2025-01-01 2025-12-31 03697007 2023-12-31 03697007 2024-12-31 03697007 2024-01-01 2024-12-31 03697007 frs-core:CurrentFinancialInstruments 2024-12-31 03697007 frs-core:Non-currentFinancialInstruments 2024-12-31 03697007 frs-core:ShareCapital 2024-12-31 03697007 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03697007
Shoreline Cottages Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Shoreline Cottages Limited
Contents
Contents

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

Page 1
Shoreline Cottages Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03697007

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 149,221 |  | 163,813
Tangible Assets | 5 |  | 142,586 |  | 158,343
|  |  | 291,807 |  | 322,156
CURRENT ASSETS
Stocks | 6 | 500 |  | - |
Debtors | 7 | 73,867 |  | 48,625 |
Cash at bank and in hand |  | 3,059 |  | 1,233 |
|  | 77,426 |  | 49,858 |
Creditors: Amounts Falling Due Within One Year | 8 | (311,860 ) |  | (328,759 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (234,434 ) |  | (278,901 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,373 |  | 43,255
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,479 ) |  | (42,992 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (35,169 ) |  | -
NET ASSETS |  |  | 725 |  | 263
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 625 |  | 163
SHAREHOLDERS' FUNDS |  |  | 725 |  | 263

Page 1
Page 2
Shoreline Cottages 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 David Haycox Director
08/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Shoreline Cottages Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Shoreline Cottages Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03697007 . The registered office is Unit B4a St. Hilda’s Business Centre, The Ropery, Whitby, YO22 4ET.
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 shown net of VAT and any discounts and is recognised when the company has fulfilled its obligations to customers, typically when the significant risks and rewards are considered to have been transferred.
Turnover from the supply of services represents the value of services provided under customer agreements, recognised when there is an entitlement to payment and measured at the amount receivable. Where services span an accounting period, income is recognised based on the proportion of work completed at the balance sheet date. Amounts received in advance of services being provided are treated as deferred income and included within creditors falling due within one year until the service is delivered.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation 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:
Other Intangible Assets 10% Straight line
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:

Freehold | 5% Straight line
Plant & Machinery | 20% Reducing balance
Computer Equipment | 33% Straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
...CONTINUED
Page 3
Page 4
Shoreline Cottages Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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: 7 (2024: 6)
7 6
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 429,443
Additions | 29,735
As at 31 December 2025 | 459,178
Amortisation
As at 1 January 2025 | 265,630
Provided during the period | 44,327
As at 31 December 2025 | 309,957
Net Book Value
As at 31 December 2025 | 149,221
As at 1 January 2025 | 163,813

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 462,480 | 2,700 | 4,299 | 469,479
Additions | - | - | 464 | 464
As at 31 December 2025 | 462,480 | 2,700 | 4,763 | 469,943
Depreciation
As at 1 January 2025 | 307,078 | 1,367 | 2,691 | 311,136
Provided during the period | 14,604 | 287 | 1,330 | 16,221
As at 31 December 2025 | 321,682 | 1,654 | 4,021 | 327,357
Net Book Value
As at 31 December 2025 | 140,798 | 1,046 | 742 | 142,586
As at 1 January 2025 | 155,402 | 1,333 | 1,608 | 158,343

Page 4
Page 5
Shoreline Cottages Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 500 |  | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 73,867 |  | 63,471
Due after more than one year
Other debtors | - |  | (14,846)
| 73,867 |  | 48,625

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,970 |  | 58,623
Bank loans and overdrafts | 27,343 |  | 33,178
Other loans | 16,320 |  | 8,964
Other creditors | 171,368 |  | 169,532
Taxation and social security | 45,859 |  | 58,462
| 311,860 |  | 328,759

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,479 |  | 42,992

10. Share Capital

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

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