Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04302345 Mr David Roberts Mrs Catherine Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04302345 2024-11-30 04302345 2025-11-30 04302345 2024-12-01 2025-11-30 04302345 frs-core:CurrentFinancialInstruments 2025-11-30 04302345 frs-core:Non-currentFinancialInstruments 2025-11-30 04302345 frs-core:ComputerEquipment 2025-11-30 04302345 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04302345 frs-core:ComputerEquipment 2024-11-30 04302345 frs-core:NetGoodwill 2025-11-30 04302345 frs-core:NetGoodwill 2024-12-01 2025-11-30 04302345 frs-core:NetGoodwill 2024-11-30 04302345 frs-core:MotorVehicles 2025-11-30 04302345 frs-core:MotorVehicles 2024-12-01 2025-11-30 04302345 frs-core:MotorVehicles 2024-11-30 04302345 frs-core:WithinOneYear 2025-11-30 04302345 frs-core:ShareCapital 2025-11-30 04302345 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04302345 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04302345 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04302345 frs-bus:SmallEntities 2024-12-01 2025-11-30 04302345 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 04302345 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04302345 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 04302345 frs-bus:OrdinaryShareClass2 2025-11-30 04302345 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 04302345 frs-bus:OrdinaryShareClass3 2025-11-30 04302345 frs-bus:OrdinaryShareClass4 2024-12-01 2025-11-30 04302345 frs-bus:OrdinaryShareClass4 2025-11-30 04302345 frs-core:DeferredTaxation 2024-12-01 2025-11-30 04302345 frs-core:DeferredTaxation 2024-11-30 04302345 frs-core:DeferredTaxation 2025-11-30 04302345 frs-bus:Director1 2024-12-01 2025-11-30 04302345 frs-bus:Director1 2024-11-30 04302345 frs-bus:Director1 2025-11-30 04302345 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04302345 frs-countries:EnglandWales 2024-12-01 2025-11-30 04302345 2023-11-30 04302345 2024-11-30 04302345 2023-12-01 2024-11-30 04302345 frs-core:CurrentFinancialInstruments 2024-11-30 04302345 frs-core:Non-currentFinancialInstruments 2024-11-30 04302345 frs-core:BetweenOneFiveYears 2024-11-30 04302345 frs-core:MotorVehicles 2023-12-01 2024-11-30 04302345 frs-core:WithinOneYear 2024-11-30 04302345 frs-core:ShareCapital 2024-11-30 04302345 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04302345 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass4 2023-12-01 2024-11-30
Registered number: 04302345
Andrew Roberts Agencies Limited
Financial Statements
For The Year Ended 30 November 2025
Andrew Roberts Agencies Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Andrew Roberts Agencies Limited
Accountants' Report
For The Year Ended 30 November 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Andrew Roberts Agencies Limited for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andrew Roberts Agencies Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Andrew Roberts Agencies Limited , as a body, in accordance with the terms of our engagement letter dated 06 September 2018. Our work has been undertaken solely to prepare for your approval the accounts of Andrew Roberts Agencies Limited and state those matters that we have agreed to state to the director of Andrew Roberts Agencies Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrew Roberts Agencies Limited and its director as a body for our work or for this report.
It is your duty to ensure that Andrew Roberts Agencies Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Andrew Roberts Agencies Limited . You consider that Andrew Roberts Agencies Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Andrew Roberts Agencies Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 April 2026

Pinstripe Ltd
Pure Offices Kestrel Court
Harbour Road
Portishead
Bristol
BS20 7AN
Page 1
Page 2
Andrew Roberts Agencies Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04302345

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 13,185 |  | 15,511
|  |  | 13,185 |  | 15,511
CURRENT ASSETS
Debtors | 6 | 42,551 |  | 20,338 |
Cash at bank and in hand |  | 5,355 |  | 7,874 |
|  | 47,906 |  | 28,212 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,876 ) |  | (16,731 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,030 |  | 11,481
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,215 |  | 26,992
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,173 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,296 ) |  | (3,878 )
NET ASSETS |  |  | 38,919 |  | 15,941
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 38,819 |  | 15,841
SHAREHOLDERS' FUNDS |  |  | 38,919 |  | 15,941

Page 2
Page 3
Andrew Roberts Agencies Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 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 David Roberts Director
21 April 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Andrew Roberts Agencies Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Andrew Roberts Agencies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04302345 . The registered office is Pure Offices Kestrel Court, Harbour Road, Portishead, Bristol, BS20 7AN.
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 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. Turnover
Turnover represents the revenue generated from the sale of goods and services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Sales of goods are recognised when the company has delivered the products to the customer and the customer has accepted the products.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
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 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 15% Reducing Balance
Computer Equipment | 15% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
Page 4
Page 5
Andrew Roberts Agencies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 32,200
As at 30 November 2025 | 32,200
Amortisation
As at 1 December 2024 | 32,200
As at 30 November 2025 | 32,200
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

Page 5
Page 6
Andrew Roberts Agencies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 38,840 | 24,584 | 63,424
As at 30 November 2025 | 38,840 | 24,584 | 63,424
Depreciation
As at 1 December 2024 | 26,389 | 21,524 | 47,913
Provided during the period | 1,867 | 459 | 2,326
As at 30 November 2025 | 28,256 | 21,983 | 50,239
Net Book Value
As at 30 November 2025 | 10,584 | 2,601 | 13,185
As at 1 December 2024 | 12,451 | 3,060 | 15,511

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 12,004

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 42,551 |  | 20,338

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,516
Bank loans and overdrafts | 7,173 |  | 7,183
Other creditors | 699 |  | 2,829
Taxation and social security | 11,004 |  | 4,203
| 18,876 |  | 16,731

Page 6
Page 7
Andrew Roberts Agencies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,173

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 2,565
Later than one year and not later than five years | - |  | -
| - |  | 2,565
Less: Finance charges allocated to future periods | - |  | 49
| - |  | 2,516

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 December 2024 | 3,878 | 3,878
Deferred taxation | (582 ) | (582 )
Balance at 30 November 2025 | 3,296 | 3,296

The provision for deferred taxation is made up of accelerated capital allowances.
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary A shares of £ 1 each | 50 |  | 50
25 Ordinary B shares of £ 1 each | 25 |  | 25
25 Ordinary C shares of £ 1 each | 25 |  | 25
| 100 |  | 100

Page 7
Page 8
Andrew Roberts Agencies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
12. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the financial year were as follows:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Roberts | 18,968 | 70,804 | 47,872 | - | 41,900

Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.
The above overdrawn loan is unsecured, interest free and repayable on demand.
The above overdrawn loan was repaid on 7th April 2026.
13. Related Party Transactions
During the year, total dividends of £19,000 (2024 - £35,000) were paid to the director.
Mr D Roberts, Mrs C Roberts & Mr S Roberts own the company by virtue of their shareholdings.
Page 8