Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 14595422 B L Lattimore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14595422 2025-01-31 14595422 2026-01-31 14595422 2025-02-01 2026-01-31 14595422 frs-core:CurrentFinancialInstruments 2026-01-31 14595422 frs-core:ShareCapital 2026-01-31 14595422 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14595422 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14595422 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 14595422 frs-bus:SmallEntities 2025-02-01 2026-01-31 14595422 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14595422 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14595422 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 14595422 frs-bus:OrdinaryShareClass1 2026-01-31 14595422 frs-bus:Director1 2025-02-01 2026-01-31 14595422 frs-countries:EnglandWales 2025-02-01 2026-01-31 14595422 2024-01-31 14595422 2025-01-31 14595422 2024-02-01 2025-01-31 14595422 frs-core:CurrentFinancialInstruments 2025-01-31 14595422 frs-core:ShareCapital 2025-01-31 14595422 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14595422 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 14595422
Aralex Property Sourcing Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Aralex Property Sourcing Ltd
Contents
Contents

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

Page 1
Aralex Property Sourcing Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 14595422

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 819 |
Cash at bank and in hand |  | 14,489 |  | 25,100 |
|  | 14,489 |  | 25,919 |
Creditors: Amounts Falling Due Within One Year | 5 | (8,061 ) |  | (19,210 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,428 |  | 6,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,428 |  | 6,709
NET ASSETS |  |  | 6,428 |  | 6,709
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 6,427 |  | 6,708
SHAREHOLDERS' FUNDS |  |  | 6,428 |  | 6,709

For the year ending 31 January 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 her 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

B L Lattimore Director
16th March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Aralex Property Sourcing Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Aralex Property Sourcing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14595422 . The registered office is 28 Chestnut House Deenethorpe, Deenethorpe, Corby, NN17 3EP.
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. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 31 January 2026.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2025: NIL)
- -
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 819

Page 2
Page 3
Aralex Property Sourcing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 18,000
Amounts owed to group undertakings | 7,000 |  | -
Other creditors | 1,010 |  | 834
Taxation and social security | 51 |  | 376
| 8,061 |  | 19,210

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

Page 3