Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10104524 Mrs Annabel Budge Mr Hamish Budge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10104524 2024-09-30 10104524 2025-09-30 10104524 2024-10-01 2025-09-30 10104524 frs-core:CurrentFinancialInstruments 2025-09-30 10104524 frs-core:Non-currentFinancialInstruments 2025-09-30 10104524 frs-core:BetweenOneFiveYears 2025-09-30 10104524 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10104524 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10104524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 10104524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 10104524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 10104524 frs-core:MoreThanFiveYears 2025-09-30 10104524 frs-core:PlantMachinery 2025-09-30 10104524 frs-core:PlantMachinery 2024-10-01 2025-09-30 10104524 frs-core:PlantMachinery 2024-09-30 10104524 frs-core:WithinOneYear 2025-09-30 10104524 frs-core:CapitalRedemptionReserve 2025-09-30 10104524 frs-core:ShareCapital 2025-09-30 10104524 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10104524 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10104524 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10104524 frs-bus:SmallEntities 2024-10-01 2025-09-30 10104524 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10104524 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10104524 frs-bus:Director1 2024-10-01 2025-09-30 10104524 frs-bus:Director2 2024-10-01 2025-09-30 10104524 frs-countries:EnglandWales 2024-10-01 2025-09-30 10104524 2023-09-30 10104524 2024-09-30 10104524 2023-10-01 2024-09-30 10104524 frs-core:CurrentFinancialInstruments 2024-09-30 10104524 frs-core:Non-currentFinancialInstruments 2024-09-30 10104524 frs-core:BetweenOneFiveYears 2024-09-30 10104524 frs-core:MoreThanFiveYears 2024-09-30 10104524 frs-core:WithinOneYear 2024-09-30 10104524 frs-core:CapitalRedemptionReserve 2024-09-30 10104524 frs-core:ShareCapital 2024-09-30 10104524 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10104524
Annabel Partridge Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Finerva
Annabel Partridge Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Annabel Partridge Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10104524

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 885,570 |  | 922,047
|  |  | 885,570 |  | 922,047
CURRENT ASSETS
Stocks | 5 | 84,309 |  | 74,797 |
Debtors | 6 | 208,033 |  | 222,934 |
Cash at bank and in hand |  | 798,302 |  | 1,746,017 |
|  | 1,090,644 |  | 2,043,748 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,053,436 ) |  | (2,106,799 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 37,208 |  | (63,051 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 922,778 |  | 858,996
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (91,914 ) |  | (265,309 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (128,920 ) |  | (103,698 )
NET ASSETS |  |  | 701,944 |  | 489,989
CAPITAL AND RESERVES
Called up share capital | 9 |  | 775 |  | 1,000
Capital redemption reserve |  |  | 225 |  | -
Profit and Loss Account |  |  | 700,944 |  | 488,989
SHAREHOLDERS' FUNDS |  |  | 701,944 |  | 489,989

Page 1
Page 2
Annabel Partridge Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
The financial statements were approved by the board of directors on 1 May 2026 and were signed on its behalf by:

Mrs Annabel Budge Director
1 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Annabel Partridge Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Annabel Partridge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10104524 . The registered office is Lakeside Cafe, Battersea Park, London, SW11 4NJ.
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. Going Concern Disclosure
The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. 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.
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:

Leasehold | over the period of the leases, 4 to 20 years
Plant & Machinery | 25% straight line method
Fixtures & Fittings | 25% straight line method
Computer Equipment | 25% straight line method

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.
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. 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.
Page 3
Page 4
Annabel Partridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
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 within profit or loss.
For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
3. Average Number of Employees
Average number of employees during the year was as follows: 84 (2024: 75)
84 75
Page 4
Page 5
Annabel Partridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 October 2024 | 1,508,560 | 251,354 | 1,759,914
Additions | 38,100 | 90,717 | 128,817
Disposals | - | (2,078 ) | (2,078 )
As at 30 September 2025 | 1,546,660 | 339,993 | 1,886,653
Depreciation
As at 1 October 2024 | 647,516 | 190,351 | 837,867
Provided during the period | 127,329 | 37,246 | 164,575
Disposals | - | (1,359 ) | (1,359 )
As at 30 September 2025 | 774,845 | 226,238 | 1,001,083
Net Book Value
As at 30 September 2025 | 771,815 | 113,755 | 885,570
As at 1 October 2024 | 861,044 | 61,003 | 922,047

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 84,309 |  | 74,797

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 304
Other debtors | 208,033 |  | 222,630
| 208,033 |  | 222,934

Other debtors includes an amount of £7,080 (2024 £Nil) owed by a director. This amount has been repaid since the balance sheet date.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 165,421 |  | 142,613
Bank loans and overdrafts | 172,079 |  | 157,020
Other creditors | 265,793 |  | 1,344,757
Taxation and social security | 450,143 |  | 462,409
| 1,053,436 |  | 2,106,799

Included within other creditors are outstanding pension contributions totalling £3,471 (2024: £2,920) and an amount of £7,080 (2024: £0) owed by a director.
A fixed and floating charge was registered on 17 July 2020 in favour of Barclays Security Trustee Limited. The charge was still outstanding as at the date of signing the accounts.
Page 5
Page 6
Annabel Partridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 91,914 |  | 265,309

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 775 |  | 1,000

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 338,374 |  | 362,207
Later than one year and not later than five years | 1,303,781 |  | 1,317,655
Later than five years | 3,681,333 |  | 4,005,833
| 5,323,488 |  | 5,685,695

Page 6