Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07003494 Mr Nigel Murray Mrs Adele Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07003494 2024-12-31 07003494 2025-12-31 07003494 2025-01-01 2025-12-31 07003494 frs-core:CurrentFinancialInstruments 2025-12-31 07003494 frs-core:Non-currentFinancialInstruments 2025-12-31 07003494 frs-core:FurnitureFittings 2025-12-31 07003494 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07003494 frs-core:FurnitureFittings 2024-12-31 07003494 frs-core:NetGoodwill 2025-12-31 07003494 frs-core:NetGoodwill 2025-01-01 2025-12-31 07003494 frs-core:NetGoodwill 2024-12-31 07003494 frs-core:PlantMachinery 2025-12-31 07003494 frs-core:PlantMachinery 2025-01-01 2025-12-31 07003494 frs-core:PlantMachinery 2024-12-31 07003494 frs-core:ShareCapital 2025-12-31 07003494 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07003494 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 07003494 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07003494 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07003494 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07003494 frs-bus:SmallEntities 2025-01-01 2025-12-31 07003494 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07003494 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07003494 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 07003494 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 07003494 frs-bus:Director1 2025-01-01 2025-12-31 07003494 frs-bus:Director2 2025-01-01 2025-12-31 07003494 frs-countries:NorthernIreland 2025-01-01 2025-12-31 07003494 2023-12-31 07003494 2024-12-31 07003494 2024-01-01 2024-12-31 07003494 frs-core:CurrentFinancialInstruments 2024-12-31 07003494 frs-core:Non-currentFinancialInstruments 2024-12-31 07003494 frs-core:ShareCapital 2024-12-31 07003494 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07003494 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 07003494
Dominey's Yard Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Dominey's Yard Limited
Contents
Contents

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

Page 1
Dominey's Yard Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07003494

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 93,380 |  | 123,387
Investment Properties | 6 |  | 1,400,000 |  | 1,400,000
|  |  | 1,493,380 |  | 1,523,387
CURRENT ASSETS
Cash at bank and in hand |  | 1,375 |  | 3,139 |
|  | 1,375 |  | 3,139 |
Creditors: Amounts Falling Due Within One Year | 7 | (481,585 ) |  | (476,721 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (480,210 ) |  | (473,582 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,013,170 |  | 1,049,805
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (352,292 ) |  | (356,590 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (244,475 ) |  | (244,475 )
NET ASSETS |  |  | 416,403 |  | 448,740
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Fair value reserve | 11 |  | 733,426 |  | 733,426
Profit and Loss Account |  |  | (317,123 ) |  | (284,786 )
SHAREHOLDERS' FUNDS |  |  | 416,403 |  | 448,740

Page 1
Page 2
Dominey's Yard 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 Nigel Murray Director
7 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dominey's Yard Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Dominey's Yard Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number 07003494 . The registered office is Domineys Yard Locketts Lane, Buckland Newton, Dorchester, DT2 7BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added
taxes. Turnover is represented by revenue earned from the rental of investment property.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:

Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.7. 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
Dominey's Yard Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 66,000
As at 31 December 2025 | 66,000
Amortisation
As at 1 January 2025 | 66,000
As at 31 December 2025 | 66,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 January 2025 | 161,400 | 145,276 | 306,676
Additions | 267 | 794 | 1,061
As at 31 December 2025 | 161,667 | 146,070 | 307,737
Depreciation
As at 1 January 2025 | 113,645 | 69,644 | 183,289
Provided during the period | 11,995 | 19,073 | 31,068
As at 31 December 2025 | 125,640 | 88,717 | 214,357
Net Book Value
As at 31 December 2025 | 36,027 | 57,353 | 93,380
As at 1 January 2025 | 47,755 | 75,632 | 123,387

The investment property has been valued at the market value by the directors on 31 December 2025. The historical cost of the investment property is £422,099 (2024 - £422,099).
Page 4
Page 5
Dominey's Yard Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 1,400,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 529 |  | 240
Bank loans and overdrafts | 4,969 |  | 4,968
VAT | 3,068 |  | 9,218
Accruals and deferred income | 10,953 |  | 11,623
Directors' loan accounts | 462,066 |  | 450,672
| 481,585 |  | 476,721

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 352,292 |  | 356,590

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 335,044 |  | 335,044

10. Share Capital

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

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 733,426 | (284,786 )
Loss for the year and total comprehensive income | - | (32,337 )
As at 31 December 2025 | 733,426 | (317,123 )

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