Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06777242 Mrs Antoinette Carey Mr Alan Dickens Mr Paul Carey Mr Richard Hutchinson Mr Nicholas Andrews Mrs Angelina Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06777242 2024-12-31 06777242 2025-12-31 06777242 2025-01-01 2025-12-31 06777242 frs-core:CurrentFinancialInstruments 2025-12-31 06777242 frs-core:Non-currentFinancialInstruments 2025-12-31 06777242 frs-core:MotorVehicles 2025-12-31 06777242 frs-core:MotorVehicles 2025-01-01 2025-12-31 06777242 frs-core:MotorVehicles 2024-12-31 06777242 frs-core:PlantMachinery 2025-12-31 06777242 frs-core:PlantMachinery 2025-01-01 2025-12-31 06777242 frs-core:PlantMachinery 2024-12-31 06777242 frs-core:ShareCapital 2025-12-31 06777242 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06777242 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06777242 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06777242 frs-bus:SmallEntities 2025-01-01 2025-12-31 06777242 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06777242 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06777242 frs-bus:Director1 2025-01-01 2025-12-31 06777242 frs-bus:Director2 2025-01-01 2025-12-31 06777242 frs-bus:Director3 2025-01-01 2025-12-31 06777242 frs-bus:Director4 2025-01-01 2025-12-31 06777242 frs-bus:Director5 2025-01-01 2025-12-31 06777242 frs-bus:Director6 2025-01-01 2025-12-31 06777242 frs-countries:EnglandWales 2025-01-01 2025-12-31 06777242 2023-12-31 06777242 2024-12-31 06777242 2024-01-01 2024-12-31 06777242 frs-core:CurrentFinancialInstruments 2024-12-31 06777242 frs-core:Non-currentFinancialInstruments 2024-12-31 06777242 frs-core:ShareCapital 2024-12-31 06777242 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06777242
Frankland (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Frankland (UK) Ltd
Contents
Contents

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

Page 1
Frankland (UK) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06777242

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,129 |  | 27,774
|  |  | 6,129 |  | 27,774
CURRENT ASSETS
Stocks | 5 | 85,000 |  | 85,000 |
Debtors | 6 | 920,396 |  | 1,694,373 |
Cash at bank and in hand |  | 58,490 |  | 13,452 |
|  | 1,063,886 |  | 1,792,825 |
Creditors: Amounts Falling Due Within One Year | 7 | (926,288 ) |  | (1,983,313 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 137,598 |  | (190,488 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 143,727 |  | (162,714 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (113,544 ) |  | (167,155 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,164 ) |  | (6,943 )
NET ASSETS/(LIABILITIES) |  |  | 29,019 |  | (336,812 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 29,018 |  | (336,813 )
SHAREHOLDERS' FUNDS |  |  | 29,019 |  | (336,812)

Page 1
Page 2
Frankland (UK) Ltd
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

Mrs Antoinette Carey Director
8th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Frankland (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Frankland (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06777242 . The registered office is 3 Royal Crescent, Cheltenham, Gloucestershire, GL50 3DA.
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 financial statements have been prepared on a going concern basis.
The directors have prepared detailed forecasts and projections, including consideration of future trading performance, cash flow requirements, and the availability of financing facilities. These forecasts demonstrate that the company expects to continue to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Plant & Machinery | 25% Straight line
Motor Vehicles | 20% Reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
Frankland (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 14 (2024: 15)
14 15
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 63,814 | 25,446 | 89,260
Disposals | - | (21,966 ) | (21,966 )
As at 31 December 2025 | 63,814 | 3,480 | 67,294
Depreciation
As at 1 January 2025 | 51,259 | 10,227 | 61,486
Provided during the period | 7,339 | 228 | 7,567
Disposals | - | (7,888 ) | (7,888 )
As at 31 December 2025 | 58,598 | 2,567 | 61,165
Net Book Value
As at 31 December 2025 | 5,216 | 913 | 6,129
As at 1 January 2025 | 12,555 | 15,219 | 27,774

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 85,000 |  | 85,000

Page 4
Page 5
Frankland (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 453,229 |  | 866,748
Prepayments and accrued income | 172,495 |  | 461,735
Other debtors | 21,612 |  | 18,140
Corporation tax recoverable assets | 150,000 |  | 150,000
Amounts owed by associates | 123,060 |  | 197,750
| 920,396 |  | 1,694,373

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 477,931 |  | 1,215,462
Bank loans and overdrafts | 116,366 |  | 174,495
Other taxes and social security | 114,510 |  | 79,629
VAT | 25,648 |  | 25,940
Other creditors | 153,881 |  | 24,487
Accruals and deferred income | 3,500 |  | 418,464
Directors' loan accounts | 34,452 |  | 44,836
| 926,288 |  | 1,983,313

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 113,544 |  | 167,155

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Exceptional Items
During the previous year, the company reviewed the forecast costs and revenues associated with a contract commenced in 2023 and due for completion in 2025. At 31 December 2024, it was determined that the contract is expected to result in an overall loss.
In accordance with FRS 102 Section 23 Revenue, the entire expected loss has been recognised in full in the year ended 31 December 2024, irrespective of the timing of future costs. Of this loss, approximately £415,000 relates to costs anticipated to be incurred in 2025.
Given the material nature of this loss and its relevance to the understanding of the company’s performance, the loss has been presented separately on the face of the income statement.
Management will continue to monitor the contract and update estimates accordingly as the project progresses.
Page 5