Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07872911 Mr Graham Short Mrs Liubov Short iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07872911 2024-12-31 07872911 2025-12-31 07872911 2025-01-01 2025-12-31 07872911 frs-core:CurrentFinancialInstruments 2025-12-31 07872911 frs-core:ShareCapital 2025-12-31 07872911 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07872911 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07872911 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07872911 frs-bus:SmallEntities 2025-01-01 2025-12-31 07872911 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07872911 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07872911 frs-bus:Director1 2025-01-01 2025-12-31 07872911 frs-bus:Director2 2025-01-01 2025-12-31 07872911 frs-countries:EnglandWales 2025-01-01 2025-12-31 07872911 2023-12-31 07872911 2024-12-31 07872911 2024-01-01 2024-12-31 07872911 frs-core:CurrentFinancialInstruments 2024-12-31 07872911 frs-core:ShareCapital 2024-12-31 07872911 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07872911
Graham Short Fine Art Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
LMS Accountancy Services Ltd
5 Hole Farm
139 Hole Lane
Birmingham
West Midlands
B31 2DE
Graham Short Fine Art Limited
Contents
Contents

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

Page 1
Graham Short Fine Art Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07872911

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 30 |  | 73 |
Cash at bank and in hand |  | 2,443 |  | 3,259 |
|  | 2,473 |  | 3,332 |
Creditors: Amounts Falling Due Within One Year | 5 | (35,219 ) |  | (30,328 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (32,746 ) |  | (26,996 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (32,746 ) |  | (26,996 )
NET LIABILITIES |  |  | (32,746 ) |  | (26,996 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 25 |  | 25
Profit and Loss Account |  |  | (32,771 ) |  | (27,021 )
SHAREHOLDERS' FUNDS |  |  | (32,746) |  | (26,996)

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 Graham Short Director | Mrs Liubov Short Director
13/04/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Graham Short Fine Art Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Graham Short Fine Art Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07872911 . The registered office is Flat 5 , 139 Hole Lane, Birmingham, West Midlands, B31 2DE.
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.
2.2. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 30 |  | 73

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors' loan accounts | 35,219 |  | 30,328

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 25 |  | 25

Page 2