Acorah Software Products - Accounts Production 19.1.200 false true true 29 December 2024 30 December 2023 false 30 December 2024 29 December 2025 29 December 2025 08567973 Mr Michael Ashton Mr Robert Carroll Mr Samuel Carroll Brantingham Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08567973 2024-12-29 08567973 2025-12-29 08567973 2024-12-30 2025-12-29 08567973 frs-core:CurrentFinancialInstruments 2025-12-29 08567973 frs-core:Non-currentFinancialInstruments 2025-12-29 08567973 frs-core:BetweenOneFiveYears 2025-12-29 08567973 frs-core:ComputerEquipment 2024-12-30 2025-12-29 08567973 frs-core:FurnitureFittings 2024-12-30 2025-12-29 08567973 frs-core:NetGoodwill 2025-12-29 08567973 frs-core:NetGoodwill 2024-12-30 2025-12-29 08567973 frs-core:NetGoodwill 2024-12-29 08567973 frs-core:MotorVehicles 2024-12-30 2025-12-29 08567973 frs-core:PlantMachinery 2025-12-29 08567973 frs-core:PlantMachinery 2024-12-30 2025-12-29 08567973 frs-core:PlantMachinery 2024-12-29 08567973 frs-core:WithinOneYear 2025-12-29 08567973 frs-core:ShareCapital 2025-12-29 08567973 frs-core:RetainedEarningsAccumulatedLosses 2025-12-29 08567973 frs-bus:PrivateLimitedCompanyLtd 2024-12-30 2025-12-29 08567973 frs-bus:FilletedAccounts 2024-12-30 2025-12-29 08567973 frs-bus:SmallEntities 2024-12-30 2025-12-29 08567973 frs-bus:AuditExempt-NoAccountantsReport 2024-12-30 2025-12-29 08567973 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-30 2025-12-29 08567973 frs-bus:OrdinaryShareClass1 2024-12-30 2025-12-29 08567973 frs-bus:OrdinaryShareClass1 2025-12-29 08567973 frs-bus:PreferenceShareClass1 2024-12-30 2025-12-29 08567973 frs-bus:PreferenceShareClass1 2025-12-29 08567973 1 2024-12-30 2025-12-29 08567973 frs-bus:Director1 2024-12-30 2025-12-29 08567973 frs-bus:Director1 2024-12-29 08567973 frs-bus:Director1 2025-12-29 08567973 frs-bus:Director2 2024-12-30 2025-12-29 08567973 frs-bus:Director2 2024-12-29 08567973 frs-bus:Director2 2025-12-29 08567973 frs-bus:Director3 2024-12-30 2025-12-29 08567973 frs-bus:Director3 2024-12-29 08567973 frs-bus:Director3 2025-12-29 08567973 frs-countries:EnglandWales 2024-12-30 2025-12-29 08567973 2023-12-29 08567973 2024-12-29 08567973 2023-12-30 2024-12-29 08567973 frs-core:CurrentFinancialInstruments 2024-12-29 08567973 frs-core:Non-currentFinancialInstruments 2024-12-29 08567973 frs-core:BetweenOneFiveYears 2024-12-29 08567973 frs-core:WithinOneYear 2024-12-29 08567973 frs-core:ShareCapital 2024-12-29 08567973 frs-core:RetainedEarningsAccumulatedLosses 2024-12-29 08567973 frs-bus:OrdinaryShareClass1 2023-12-30 2024-12-29 08567973 frs-bus:PreferenceShareClass1 2023-12-30 2024-12-29
Registered number: 08567973
The Fox and Coney Limited
Unaudited Financial Statements
For The Year Ended 29 December 2025
Fisher & Company Limited
Chartered Certified Accountants
65 Market Place
Market Weighton
East Riding of Yorkshire
YO43 3AN
The Fox and Coney Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
The Fox and Coney Limited
Balance Sheet
As At 29 December 2025
Balance Sheet
Registered number: 08567973

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 65,000
Tangible Assets | 5 |  | 31,714 |  | 63,469
|  |  | 31,714 |  | 128,469
CURRENT ASSETS
Stocks | 6 | 42,074 |  | 58,876 |
Debtors | 7 | 505,219 |  | 273,117 |
Cash at bank and in hand |  | 32,369 |  | 89,442 |
|  | 579,662 |  | 421,435 |
Creditors: Amounts Falling Due Within One Year | 8 | (577,168 ) |  | (525,999 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,494 |  | (104,564 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,208 |  | 23,905
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (11,369 )
NET ASSETS |  |  | 34,208 |  | 12,536
CAPITAL AND RESERVES
Called up share capital | 10 |  | 953,000 |  | 953,000
Profit and Loss Account |  |  | (918,792 ) |  | (940,464 )
SHAREHOLDERS' FUNDS |  |  | 34,208 |  | 12,536

Page 1
Page 2
The Fox and Coney Limited
Balance Sheet (continued)
As At 29 December 2025
For the year ending 29 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

Mr Robert Carroll Director
18 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
The Fox and Coney Limited
Notes to the Financial Statements
For The Year Ended 29 December 2025
Notes to the Financial Statements
1. General Information
The Fox and Coney Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08567973 . The registered office is The Triton Inn Ellerker Road, Brantingham, Brough, East Yorkshire, HU15 1QE.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The company is financed by significant director and shareholder investment, the directors have made assurances that the company will continue to receive financial support from them and they will not demand repayment on loans provided until such time as the company can repay these without impacting its ability to trade. On this basis the directors consider it appropriate to prepare the financial statements 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Costs include costs directly attributable to making the assets capable of operating as intended.
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% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.6. 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.
Page 3
Page 4
The Fox and Coney Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
2.7. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 90)
41 90
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 30 December 2024 | 100,000
Transfers | (100,000 )
As at 29 December 2025 | -
Amortisation
As at 30 December 2024 | 35,000
Transfers | (35,000 )
As at 29 December 2025 | -
Net Book Value
As at 29 December 2025 | -
As at 30 December 2024 | 65,000

The transfers above related to the net book values transferred to a group undertaking as part of the group reorganisation.
Page 4
Page 5
The Fox and Coney Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 30 December 2024 | 466,469
Additions | 1,063
Transfers | (260,777)
As at 29 December 2025 | 206,755
Depreciation
As at 30 December 2024 | 403,000
Provided during the period | 17,460
Transfers | (245,419)
As at 29 December 2025 | 175,041
Net Book Value
As at 29 December 2025 | 31,714
As at 30 December 2024 | 63,469

The transfers above related to the net book values transferred to a group undertaking as part of the group reorganisation.
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 42,074 |  | 58,876

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 393,566 |  | 140,443
Other debtors | 111,653 |  | 132,674
| 505,219 |  | 273,117

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 137,391 |  | 211,256
Bank loans and overdrafts | 11,369 |  | 10,226
Other creditors | 220,395 |  | 200,319
Taxation and social security | 208,013 |  | 104,198
| 577,168 |  | 525,999

Page 5
Page 6
The Fox and Coney Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 11,369

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
3,000 Ordinary Shares of £ 1.00 each | 3,000 |  | 3,000

Preference Shares

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
950,000 Preference Shares of £ 1.00 each | 950,000 |  | 950,000

Preference shares entitle the holder to a fixed dividend, whose payment will take priority over that of ordinary shares dividends.
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 185,123 |  | 147,000
Later than one year and not later than five years | 176,441 |  | 416,750
| 361,564 |  | 563,750

12. Directors Advances, Credits and Guarantees
Included within Debtors and (Creditors) are the following loans with directors:

| As at 30 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Ashton | 8,764 | 1,093 | (7,061 ) | - | -
Mr Robert Carroll | (150,228 ) | 78,668 | (32,000 ) | - | (137,228 )
Mr Samuel Carroll | 14,074 | 14,257 | (9,035 ) | - | -

The above loans are unsecured and repayable on demand. Where the balances exceeds £10,000, interest is charged in accordance with H M Revenue & Customs beneficial loan provisions.
13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 950 |  | 950

Page 6
Page 7
The Fox and Coney Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
14. Related Party Transactions
During the year, the company transferred assets with a net book value of £80,358 to a fellow group undertaking under common control.
The transaction formed part of a group reorganisation and was undertaken at book value.
During the year, total dividends of £950 (2024: £950) were paid to the directors.
15. Ultimate Controlling Party
The company's ultimate controlling party is Brantingham Holdings Limited by virtue of their ownership of 100% of the issued share capital in the company.
Page 7