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 11850569 Mrs Denise Hughes Mr Paul Dickinson Mrs Tracy Howard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11850569 2024-12-31 11850569 2025-12-31 11850569 2025-01-01 2025-12-31 11850569 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11850569 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 11850569 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11850569 frs-bus:SmallEntities 2025-01-01 2025-12-31 11850569 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11850569 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11850569 frs-core:UnlistedNon-exchangeTraded 2025-12-31 11850569 frs-core:UnlistedNon-exchangeTraded 2024-12-31 11850569 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 11850569 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 11850569 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 11850569 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 11850569 frs-bus:Director1 2025-01-01 2025-12-31 11850569 frs-bus:Director2 2025-01-01 2025-12-31 11850569 frs-bus:Director3 2025-01-01 2025-12-31 11850569 frs-countries:EnglandWales 2025-01-01 2025-12-31 11850569 2023-12-31 11850569 2024-12-31 11850569 2024-01-01 2024-12-31 11850569 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11850569
Newgate Simms (Eot) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
4 Rossmore Business Village
Inward Way
Ellesmere Port
Cheshire
CH65 3EY
Newgate Simms (Eot) Limited
Contents
Contents

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

Page 1
Newgate Simms (Eot) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11850569

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,693,500 |  | 2,693,500
|  |  | 2,693,500 |  | 2,693,500
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,693,500 |  | 2,693,500
NET ASSETS |  |  | 2,693,500 |  | 2,693,500
Income and Expenditure Account |  |  | 2,693,500 |  | 2,693,500
MEMBERS' FUNDS |  |  | 2,693,500 |  | 2,693,500

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 Income and Expenditure Account.
On behalf of the board

Mrs Denise Hughes Director
07/04/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Newgate Simms (Eot) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Newgate Simms (Eot) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11850569 . The registered office is Unit 3 Europa Court, Dee View Boulevard, Chester, Cheshire, CH1 4NP.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 3,517,500
As at 31 December 2025 | 3,517,500
Provision
As at 1 January 2025 | 824,000
As at 31 December 2025 | 824,000
Net Book Value
As at 31 December 2025 | 2,693,500
As at 1 January 2025 | 2,693,500

During the year ended 31 December 2025 , the company held an unlisted investment in Lindisfarne Campbell Ltd, which owns 100% of the shares in Newgate Simms Ltd. This investment is carried at cost less impairment in accordance with FRS 102 1A.
During the year, a balance owed by the company in respect of the final instalment due under the sale and purchase agreement for this investment was written off following a deed of settlement with the sellers, releasing any claims of entitlement to this instalment. This write-off, amounting to £824,000, is due to the ongoing trading challenges faced by Newgate Simms Limited.
As a result of this, an impairment loss of £824,000 was recognised in the Statement of Profit or Loss within Depreciation . The carrying amount of the investment in Lindisfarne Campbell Ltd has been reduced by this amount to £2,693,500 (2023: £3,517,500). In accordance with paragraph 27.31 of FRS 102, impairment losses recognised for investments carried at cost less impairment are not reversed.
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2