Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13785232 Mr Edward Jones Mr Simon Poyner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13785232 2024-12-31 13785232 2025-12-31 13785232 2025-01-01 2025-12-31 13785232 frs-core:CurrentFinancialInstruments 2025-12-31 13785232 frs-core:Non-currentFinancialInstruments 2025-12-31 13785232 frs-core:ShareCapital 2025-12-31 13785232 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13785232 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13785232 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13785232 frs-bus:SmallEntities 2025-01-01 2025-12-31 13785232 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13785232 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13785232 frs-core:UnlistedNon-exchangeTraded 2025-12-31 13785232 frs-core:UnlistedNon-exchangeTraded 2024-12-31 13785232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 13785232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 13785232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 13785232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13785232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 13785232 frs-bus:Director1 2025-01-01 2025-12-31 13785232 frs-bus:Director2 2025-01-01 2025-12-31 13785232 frs-countries:EnglandWales 2025-01-01 2025-12-31 13785232 2023-12-31 13785232 2024-12-31 13785232 2024-01-01 2024-12-31 13785232 frs-core:CurrentFinancialInstruments 2024-12-31 13785232 frs-core:Non-currentFinancialInstruments 2024-12-31 13785232 frs-core:ShareCapital 2024-12-31 13785232 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13785232
Poyner & Jones Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Squires Accountants Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13785232
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 831,388 411,388
831,388 411,388
CURRENT ASSETS
Debtors 5 155,587 120,321
Cash at bank and in hand 3,721 74
159,308 120,395
Creditors: Amounts Falling Due Within One Year 6 (92,452 ) (41,399 )
NET CURRENT ASSETS (LIABILITIES) 66,856 78,996
TOTAL ASSETS LESS CURRENT LIABILITIES 898,244 490,384
Creditors: Amounts Falling Due After More Than One Year 7 (638,026 ) (320,649 )
NET ASSETS 260,218 169,735
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 260,118 169,635
SHAREHOLDERS' FUNDS 260,218 169,735
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 Edward Jones
Director
10/03/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Poyner & Jones Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13785232 . The registered office is 11 Fossa Court, Okehampton, Devon, EX20 1GQ.
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 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: 2 (2024: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 January 2025 411,388
Additions 420,000
As at 31 December 2025 831,388
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 831,388
As at 1 January 2025 411,388
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 155,587 120,321
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 56,122 41,399
Other creditors 36,330 -
92,452 41,399
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 638,026 320,649
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3