Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06659358 Mr Anthony Fox Mrs Nicola Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06659358 2024-08-31 06659358 2025-08-31 06659358 2024-09-01 2025-08-31 06659358 frs-core:CurrentFinancialInstruments 2025-08-31 06659358 frs-core:NetGoodwill 2025-08-31 06659358 frs-core:NetGoodwill 2024-09-01 2025-08-31 06659358 frs-core:NetGoodwill 2024-08-31 06659358 frs-core:MotorVehicles 2025-08-31 06659358 frs-core:MotorVehicles 2024-09-01 2025-08-31 06659358 frs-core:MotorVehicles 2024-08-31 06659358 frs-core:PlantMachinery 2025-08-31 06659358 frs-core:PlantMachinery 2024-09-01 2025-08-31 06659358 frs-core:PlantMachinery 2024-08-31 06659358 frs-core:ShareCapital 2025-08-31 06659358 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06659358 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06659358 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06659358 frs-bus:SmallEntities 2024-09-01 2025-08-31 06659358 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06659358 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06659358 frs-bus:Director1 2024-09-01 2025-08-31 06659358 frs-bus:Director1 2024-08-31 06659358 frs-bus:Director1 2025-08-31 06659358 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06659358 frs-countries:EnglandWales 2024-09-01 2025-08-31 06659358 2023-08-31 06659358 2024-08-31 06659358 2023-09-01 2024-08-31 06659358 frs-core:CurrentFinancialInstruments 2024-08-31 06659358 frs-core:ShareCapital 2024-08-31 06659358 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06659358
Tony Fox Agricultural Engineer Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Steve Pye & Co.
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Tony Fox Agricultural Engineer Limited
Contents
Contents

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

Page 1
Tony Fox Agricultural Engineer Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06659358

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,800 |  | 2,400
Tangible Assets | 5 |  | 771 |  | 1,028
|  |  | 2,571 |  | 3,428
CURRENT ASSETS
Stocks | 6 | 12,424 |  | 13,343 |
Debtors | 7 | 1,700 |  | 4,910 |
|  | 14,124 |  | 18,253 |
Creditors: Amounts Falling Due Within One Year | 8 | (61,249 ) |  | (58,278 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (47,125 ) |  | (40,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (44,554 ) |  | (36,597 )
NET LIABILITIES |  |  | (44,554 ) |  | (36,597 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | (44,558 ) |  | (36,601 )
SHAREHOLDERS' FUNDS |  |  | (44,554) |  | (36,597)

Page 1
Page 2
Tony Fox Agricultural Engineer Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Anthony Fox Director
13 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tony Fox Agricultural Engineer Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tony Fox Agricultural Engineer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06659358 . The registered office is Unit 3, North Lynn Business Village Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG. The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on a going concern basis which is dependent on the continued support of the company's director. The director is of the opinion that this support will continue over the next 12 months and therefore believes it is appropriate for the financial statements to be prepared on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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 20 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% on reducing balance
Motor Vehicles | - 25% on reducing balance

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. 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. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
...CONTINUED
Page 3
Page 4
Tony Fox Agricultural Engineer Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Financial Instruments - continued
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 12,000
As at 31 August 2025 | 12,000
Amortisation
As at 1 September 2024 | 9,600
Provided during the period | 600
As at 31 August 2025 | 10,200
Net Book Value
As at 31 August 2025 | 1,800
As at 1 September 2024 | 2,400

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 4,767 | 5,695 | 10,462
As at 31 August 2025 | 4,767 | 5,695 | 10,462
Depreciation
As at 1 September 2024 | 4,499 | 4,935 | 9,434
Provided during the period | 67 | 190 | 257
As at 31 August 2025 | 4,566 | 5,125 | 9,691
Net Book Value
As at 31 August 2025 | 201 | 570 | 771
As at 1 September 2024 | 268 | 760 | 1,028

Page 4
Page 5
Tony Fox Agricultural Engineer Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock and work in progress | 12,424 |  | 13,343

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,669 |  | 4,841
Other debtors | 31 |  | 69
| 1,700 |  | 4,910

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 175 |  | 2,019
Bank loans and overdrafts | 5,570 |  | 6,900
Other creditors | 55,013 |  | 48,931
Taxation and social security | 491 |  | 428
| 61,249 |  | 58,278

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Anthony Fox | 47,541 | 5,992 | - | - | 53,533

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