Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 9743539 Dr Tristan Scott Dr Tristan James Scott true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9743539 2024-08-31 9743539 2025-08-31 9743539 2024-09-01 2025-08-31 9743539 frs-core:CurrentFinancialInstruments 2025-08-31 9743539 frs-core:Non-currentFinancialInstruments 2025-08-31 9743539 frs-core:ComputerEquipment 2025-08-31 9743539 frs-core:ComputerEquipment 2024-09-01 2025-08-31 9743539 frs-core:ComputerEquipment 2024-08-31 9743539 frs-core:PlantMachinery 2025-08-31 9743539 frs-core:PlantMachinery 2024-09-01 2025-08-31 9743539 frs-core:PlantMachinery 2024-08-31 9743539 frs-core:WithinOneYear 2025-08-31 9743539 frs-core:ShareCapital 2025-08-31 9743539 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 9743539 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 9743539 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 9743539 frs-bus:SmallEntities 2024-09-01 2025-08-31 9743539 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 9743539 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 9743539 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 9743539 frs-bus:OrdinaryShareClass1 2025-08-31 9743539 1 2024-09-01 2025-08-31 9743539 frs-bus:Director1 2024-09-01 2025-08-31 9743539 frs-core:CurrentFinancialInstruments 1 2025-08-31 9743539 frs-countries:EnglandWales 2024-09-01 2025-08-31 9743539 2023-08-31 9743539 2024-08-31 9743539 2023-09-01 2024-08-31 9743539 frs-core:CurrentFinancialInstruments 2024-08-31 9743539 frs-core:Non-currentFinancialInstruments 2024-08-31 9743539 frs-core:BetweenOneFiveYears 2024-08-31 9743539 frs-core:WithinOneYear 2024-08-31 9743539 frs-core:ShareCapital 2024-08-31 9743539 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 9743539 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 9743539 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 9743539
The Practice at the General Limited
Financial Statements
For The Year Ended 31 August 2025
The Practice at the General Limited
Contents
Contents

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

Page 1
The Practice at the General Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 9743539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,935 |  | 30,886
|  |  | 12,935 |  | 30,886
CURRENT ASSETS
Stocks | 5 | 80,000 |  | 60,000 |
Debtors | 6 | 314,739 |  | 390,264 |
Cash at bank and in hand |  | 20,843 |  | 17,335 |
|  | 415,582 |  | 467,599 |
Creditors: Amounts Falling Due Within One Year | 7 | (305,767 ) |  | (451,132 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 109,815 |  | 16,467
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 122,750 |  | 47,353
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (121,903 ) |  | (33,726 )
NET ASSETS |  |  | 847 |  | 13,627
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 747 |  | 13,527
SHAREHOLDERS' FUNDS |  |  | 847 |  | 13,627

Page 1
Page 2
The Practice at the General Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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

Dr Tristan Scott Director
12/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Practice at the General Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
The Practice at the General Limited Registered number 9743539 is a limited by shares company incorporated in England & Wales. The Registered Office is The Practice at the General, 1 Lower Guinea Street, Bristol, BS1 6SY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 25% Straight Line & 20% Finance Lease Assets
Computer Equipment | 25% Straight Line

2.4. 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 profit and loss account 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 3
Page 4
The Practice at the General Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 6 |  | 5
| 6 |  | 5

4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 366,421 | 69,533 | 435,954
Additions | 974 | 3,572 | 4,546
As at 31 August 2025 | 367,395 | 73,105 | 440,500
Depreciation
As at 1 September 2024 | 342,150 | 62,918 | 405,068
Provided during the period | 18,701 | 3,796 | 22,497
As at 31 August 2025 | 360,851 | 66,714 | 427,565
Net Book Value
As at 31 August 2025 | 6,544 | 6,391 | 12,935
As at 1 September 2024 | 24,271 | 6,615 | 30,886

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock - consumable items | 80,000 |  | 60,000

Page 4
Page 5
The Practice at the General Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 180,121 |  | 146,570
Other Trade debtors | 134,618 |  | 243,694
| 314,739 |  | 390,264

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,717 |  | 22,168
Trade creditors | 133,166 |  | 112,159
Bank loans and overdrafts | 12,601 |  | 124,672
Corporation tax | 33,170 |  | 7,744
Other taxes and social security | 3,468 |  | 11,455
Accruals and deferred income | 115,000 |  | 155,000
Director's loan account | 645 |  | 17,934
| 305,767 |  | 451,132

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 7,717
Bank loans | - |  | 26,009
Other loans | 121,903 |  | -
| 121,903 |  | 33,726

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,717 |  | 22,168
Later than one year and not later than five years | - |  | 7,717
| 7,717 |  | 29,885
| 7,717 |  | 29,885

Page 5
Page 6
The Practice at the General Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Deferred Taxation
The provision for deferred tax is made up as follows:
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Dr Tristan Scott | 105,000 | 149,500

13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 105,000 |  | 149,500

14. Ultimate Controlling Party
The company's ultimate controlling party is Dr Tristan James Scott by virtue of his ownership of 100% of the issued share capital in the company.
Page 6