Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09098428 James Grenfell Christopher Gregory Gary Ecob Thomas McCarthy Shahid Zaki Angus Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09098428 2024-12-31 09098428 2025-12-31 09098428 2025-01-01 2025-12-31 09098428 frs-core:CurrentFinancialInstruments 2025-12-31 09098428 frs-core:NetGoodwill 2025-12-31 09098428 frs-core:NetGoodwill 2025-01-01 2025-12-31 09098428 frs-core:NetGoodwill 2024-12-31 09098428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 09098428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09098428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09098428 frs-core:PlantMachinery 2025-12-31 09098428 frs-core:PlantMachinery 2025-01-01 2025-12-31 09098428 frs-core:PlantMachinery 2024-12-31 09098428 frs-core:CapitalRedemptionReserve 2025-12-31 09098428 frs-core:ShareCapital 2025-12-31 09098428 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09098428 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09098428 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09098428 frs-bus:SmallEntities 2025-01-01 2025-12-31 09098428 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09098428 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09098428 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09098428 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09098428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09098428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09098428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09098428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09098428 frs-bus:Director1 2025-01-01 2025-12-31 09098428 frs-bus:Director2 2025-01-01 2025-12-31 09098428 frs-bus:Director3 2025-01-01 2025-12-31 09098428 frs-bus:Director4 2025-01-01 2025-12-31 09098428 frs-bus:Director5 2025-01-01 2025-12-31 09098428 frs-bus:Director6 2025-01-01 2025-12-31 09098428 frs-countries:EnglandWales 2025-01-01 2025-12-31 09098428 2023-12-31 09098428 2024-12-31 09098428 2024-01-01 2024-12-31 09098428 frs-core:CurrentFinancialInstruments 2024-12-31 09098428 frs-core:CapitalRedemptionReserve 2024-12-31 09098428 frs-core:ShareCapital 2024-12-31 09098428 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09098428
Clairfield Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Clairfield Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Clairfield Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Clairfield Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clairfield 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 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 directors of Clairfield Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Clairfield Limited and state those matters that we have agreed to state to the directors of Clairfield 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 Clairfield Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Clairfield 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 Clairfield Limited . You consider that Clairfield 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 Clairfield 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.

22 April 2026

Krowe Accountants
Grafton House
Bulls Head Yard
Alcester
Warwickshire
B49 5BX
Page 1
Page 2
Clairfield Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09098428

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 76,614 |  | 111,921
Investments | 6 |  | 43,536 |  | 43,536
|  |  | 120,150 |  | 155,457
CURRENT ASSETS
Debtors | 7 | 454,375 |  | 389,104 |
Cash at bank and in hand |  | 1,630,453 |  | 1,365,945 |
|  | 2,084,828 |  | 1,755,049 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,194,516 ) |  | (547,477 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 890,312 |  | 1,207,572
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,010,462 |  | 1,363,029
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,535 ) |  | (17,748 )
NET ASSETS |  |  | 1,000,927 |  | 1,345,281
CAPITAL AND RESERVES
Called up share capital | 9 |  | 78 |  | 78
Capital redemption reserve |  |  | 25 |  | 25
Profit and Loss Account |  |  | 1,000,824 |  | 1,345,178
SHAREHOLDERS' FUNDS |  |  | 1,000,927 |  | 1,345,281

Page 2
Page 3
Clairfield Limited
Balance Sheet (continued)
As At 31 December 2025
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

Gary Ecob Director
22 April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Clairfield Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Clairfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09098428 . The registered office is One, Temple Row, Birmingham, B2 5LG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Acquired goodwill is stated at cost less amortisation.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.

Leasehold | 15% Straight Line
Plant & Machinery | 33.3% Straight Line

2.5. Foreign Currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
2.6. 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: 22 (2024: 20)
22 20
Page 4
Page 5
Clairfield Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 2,750,000
As at 31 December 2025 | 2,750,000
Amortisation
As at 1 January 2025 | 2,750,000
As at 31 December 2025 | 2,750,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 142,650 | 77,554 | 220,204
Additions | - | 5,638 | 5,638
As at 31 December 2025 | 142,650 | 83,192 | 225,842
Depreciation
As at 1 January 2025 | 49,154 | 59,129 | 108,283
Provided during the period | 28,530 | 12,415 | 40,945
As at 31 December 2025 | 77,684 | 71,544 | 149,228
Net Book Value
As at 31 December 2025 | 64,966 | 11,648 | 76,614
As at 1 January 2025 | 93,496 | 18,425 | 111,921

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 43,536
As at 31 December 2025 | 43,536
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -

...CONTINUED
Page 5
Page 6
Clairfield Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 43,536
As at 1 January 2025 | 43,536

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 311,342 |  | 295,928
Other debtors | 143,033 |  | 93,176
| 454,375 |  | 389,104

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,540 |  | 23,525
Other creditors | 775,437 |  | 68,802
Taxation and social security | 394,539 |  | 455,150
| 1,194,516 |  | 547,477

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 78 |  | 78

Page 6