Acorah Software Products - Accounts Production 19.2.350 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10612483 Mr Denis Ilin Mr Craig Benton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10612483 2025-02-28 10612483 2026-02-28 10612483 2025-03-01 2026-02-28 10612483 frs-core:CurrentFinancialInstruments 2026-02-28 10612483 frs-core:Non-currentFinancialInstruments 2026-02-28 10612483 frs-core:BetweenOneFiveYears 2026-02-28 10612483 frs-core:ComputerEquipment 2026-02-28 10612483 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10612483 frs-core:ComputerEquipment 2025-02-28 10612483 frs-core:FurnitureFittings 2026-02-28 10612483 frs-core:FurnitureFittings 2025-03-01 2026-02-28 10612483 frs-core:FurnitureFittings 2025-02-28 10612483 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 10612483 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 10612483 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 10612483 frs-core:MotorVehicles 2026-02-28 10612483 frs-core:MotorVehicles 2025-03-01 2026-02-28 10612483 frs-core:MotorVehicles 2025-02-28 10612483 frs-core:PlantMachinery 2026-02-28 10612483 frs-core:PlantMachinery 2025-03-01 2026-02-28 10612483 frs-core:PlantMachinery 2025-02-28 10612483 frs-core:WithinOneYear 2026-02-28 10612483 frs-core:ShareCapital 2026-02-28 10612483 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10612483 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10612483 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10612483 frs-bus:SmallEntities 2025-03-01 2026-02-28 10612483 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10612483 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10612483 frs-bus:Director1 2025-03-01 2026-02-28 10612483 frs-bus:Director2 2025-03-01 2026-02-28 10612483 frs-countries:EnglandWales 2025-03-01 2026-02-28 10612483 2024-02-29 10612483 2025-02-28 10612483 2024-03-01 2025-02-28 10612483 frs-core:CurrentFinancialInstruments 2025-02-28 10612483 frs-core:Non-currentFinancialInstruments 2025-02-28 10612483 frs-core:BetweenOneFiveYears 2025-02-28 10612483 frs-core:WithinOneYear 2025-02-28 10612483 frs-core:ShareCapital 2025-02-28 10612483 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10612483
Equestrian R Infinity Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Equestrian R Infinity Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Equestrian R Infinity Limited
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 10612483

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,233,602 |  | 1,139,114
|  |  | 1,233,602 |  | 1,139,114
CURRENT ASSETS
Debtors | 5 | 218,761 |  | 147,961 |
Cash at bank and in hand |  | 5,153 |  | 27,726 |
|  | 223,914 |  | 175,687 |
Creditors: Amounts Falling Due Within One Year | 6 | (151,265 ) |  | (351,671 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 72,649 |  | (175,984 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,306,251 |  | 963,130
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,104,377 ) |  | (1,508,510 )
NET LIABILITIES |  |  | (798,126 ) |  | (545,380 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | (798,226 ) |  | (545,480 )
SHAREHOLDERS' FUNDS |  |  | (798,126) |  | (545,380)

Page 1
Page 2
Equestrian R Infinity Limited
Statement of Financial Position (continued)
As At 28 February 2026
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 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 Statement.
On behalf of the board

Mr Craig Benton Director
7 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Equestrian R Infinity Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Equestrian R Infinity Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10612483 . The registered office is The Limes, Shephards Walk, Ashtead, Surrey, KT18 6DF.
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
When preparing the financial statey to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whethments, the directors have made an assessment of the company's abiliter the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
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.
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:

Freehold | No depreciation
Plant & Machinery | 25% on cost
Motor Vehicles | 25% Reducing Balance
Racehorses | 33% on costs
Computer Equipment | 20% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. 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
Equestrian R Infinity Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
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 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: 11 (2025: 7)
11 7
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Racehorses
| £ | £ | £ | £
Cost
As at 1 March 2025 | 1,026,636 | 132,023 | - | 34,125
Additions | 94,493 | 902 | 40,000 | 8,000
As at 28 February 2026 | 1,121,129 | 132,925 | 40,000 | 42,125
Depreciation
As at 1 March 2025 | - | 50,554 | - | 3,791
Provided during the period | - | 26,570 | 10,000 | 12,485
As at 28 February 2026 | - | 77,124 | 10,000 | 16,276
Net Book Value
As at 28 February 2026 | 1,121,129 | 55,801 | 30,000 | 25,849
As at 1 March 2025 | 1,026,636 | 81,469 | - | 30,334

Page 4
Page 5
Equestrian R Infinity Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 March 2025 | 1,223 | 1,194,007
Additions | 490 | 143,885
As at 28 February 2026 | 1,713 | 1,337,892
Depreciation
As at 1 March 2025 | 548 | 54,893
Provided during the period | 342 | 49,397
As at 28 February 2026 | 890 | 104,290
Net Book Value
As at 28 February 2026 | 823 | 1,233,602
As at 1 March 2025 | 675 | 1,139,114

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,948 |  | 1,389
Other debtors | 193,813 |  | 146,572
| 218,761 |  | 147,961

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,333 |  | -
Trade creditors | 117,514 |  | 345,145
Other creditors | 15,138 |  | 3,648
Taxation and social security | 5,280 |  | 2,878
| 151,265 |  | 351,671

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,555 |  | -
Other creditors | 2,088,822 |  | 1,508,510
| 2,104,377 |  | 1,508,510

Page 5
Page 6
Equestrian R Infinity Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,333 |  | -
Later than one year and not later than five years | 15,555 |  | -
| 28,888 |  | -
| 28,888 |  | -

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6