Acorah Software Products - Accounts Production 18.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 09450326 Mr Darren Windsor Longview Strategic Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09450326 2025-02-28 09450326 2026-02-28 09450326 2025-03-01 2026-02-28 09450326 frs-core:CurrentFinancialInstruments 2026-02-28 09450326 frs-core:Non-currentFinancialInstruments 2026-02-28 09450326 frs-core:ShareCapital 2026-02-28 09450326 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09450326 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09450326 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09450326 frs-bus:SmallEntities 2025-03-01 2026-02-28 09450326 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09450326 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09450326 1 2025-03-01 2026-02-28 09450326 frs-core:ListedExchangeTraded 2026-02-28 09450326 frs-core:ListedExchangeTraded 2025-02-28 09450326 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-02-28 09450326 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-02-28 09450326 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-02-28 09450326 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-02-28 09450326 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-02-28 09450326 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-02-28 09450326 frs-bus:Director1 2025-03-01 2026-02-28 09450326 frs-bus:Director1 2025-02-28 09450326 frs-bus:Director1 2026-02-28 09450326 frs-countries:EnglandWales 2025-03-01 2026-02-28 09450326 2024-02-29 09450326 2025-02-28 09450326 2024-03-01 2025-02-28 09450326 frs-core:CurrentFinancialInstruments 2025-02-28 09450326 frs-core:Non-currentFinancialInstruments 2025-02-28 09450326 frs-core:ShareCapital 2025-02-28 09450326 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09450326
Image Retail Solutions Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09450326
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 752,142 499,404
752,142 499,404
CURRENT ASSETS
Stocks 5 9,895 12,223
Debtors 6 203,619 114,214
Cash at bank and in hand 465,197 656,764
678,711 783,201
Creditors: Amounts Falling Due Within One Year 7 (167,254 ) (163,029 )
NET CURRENT ASSETS (LIABILITIES) 511,457 620,172
TOTAL ASSETS LESS CURRENT LIABILITIES 1,263,599 1,119,576
Creditors: Amounts Falling Due After More Than One Year 8 - (13,004 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,078 ) -
NET ASSETS 1,259,521 1,106,572
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account 1,259,419 1,106,470
SHAREHOLDERS' FUNDS 1,259,521 1,106,572
Page 1
Page 2
For the year ending 28 February 2026 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 Darren Windsor
Director
16/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Image Retail Solutions Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09450326 . The registered office is 1 Avon Road, West Moors, Ferndown, Dorset, BH22 0EG.
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.
2.3. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2025: 12)
13 12
Page 3
Page 4
4. Investments
Listed
£
Cost or Valuation
As at 1 March 2025 499,404
Additions 401,575
Disposals (148,837 )
As at 28 February 2026 752,142
Provision
As at 1 March 2025 -
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 752,142
As at 1 March 2025 499,404
5. Stocks
2026 2025
£ £
Stock 9,895 12,223
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 49,957 18,014
Other debtors 153,662 96,200
203,619 114,214
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 28,013 24,627
Other creditors 1,583 -
Taxation and social security 137,658 138,402
167,254 163,029
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 13,004
Page 4
Page 5
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 102 102
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Darren Windsor 48,100 76,831 48,100 - 76,831
Interest was charged at the official, prevailing rate of interest for beneficial loan arrangements as set by HMRC.
The outstanding loan of £76,831 was repaid on 8th April 2026.
11. Post Balance Sheet Events
Subsequent to the year end, the company has entered into arrangements to transfer its financial investments, including peer-to-peer lending positions, to another wholly owned subsidiary within the group, Image Financial Investments Limited.
The transfers are being undertaken as part of a group reorganisation to separate trading and investment activities.
As these transactions had not completed at 28 February 2026, no adjustments have been made to the financial statements.
12. Related Party Transactions
Gemma WindsorShare holderClose participator loan (interest bearing)

Gemma Windsor

Share holder

Close participator loan (interest bearing)

A loan to the close participator of £48,100 which was oustanding at the beginning of the accounting period was repaid on 6th April 2025.
A new loan to the close particpator of £76,831 was made during this accounting period. This loan was repaid on 8th April 2026. 
Interest was charged at the official, prevailing rate of interest for beneficial loan arrangements as set by HMRC.
13. Ultimate Controlling Party
On 26 January 2026, the entire issued share capital of the company was acquired by Longview Strategic Holdings Limited, a company incorporated in England and Wales.
The company is therefore a wholly owned subsidiary of Longview Strategic Holdings Limited as at 28 February 2026.
The ultimate controlling parties are the shareholders of Longview Strategic Holdings Limited.
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