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 08218123 Miss M C Laird Mrs S W Laird iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08218123 2024-12-31 08218123 2025-12-31 08218123 2025-01-01 2025-12-31 08218123 frs-core:CurrentFinancialInstruments 2025-12-31 08218123 frs-core:Non-currentFinancialInstruments 2025-12-31 08218123 frs-core:ComputerEquipment 2025-12-31 08218123 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08218123 frs-core:ComputerEquipment 2024-12-31 08218123 frs-core:FurnitureFittings 2025-12-31 08218123 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08218123 frs-core:FurnitureFittings 2024-12-31 08218123 frs-core:MotorVehicles 2025-12-31 08218123 frs-core:MotorVehicles 2025-01-01 2025-12-31 08218123 frs-core:MotorVehicles 2024-12-31 08218123 frs-core:ShareCapital 2025-12-31 08218123 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08218123 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08218123 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08218123 frs-bus:SmallEntities 2025-01-01 2025-12-31 08218123 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08218123 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08218123 frs-bus:Director1 2025-01-01 2025-12-31 08218123 frs-bus:Director2 2025-01-01 2025-12-31 08218123 frs-countries:EnglandWales 2025-01-01 2025-12-31 08218123 2023-12-31 08218123 2024-12-31 08218123 2024-01-01 2024-12-31 08218123 frs-core:CurrentFinancialInstruments 2024-12-31 08218123 frs-core:Non-currentFinancialInstruments 2024-12-31 08218123 frs-core:ShareCapital 2024-12-31 08218123 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08218123
Sarah Laird Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sarah Laird Ltd
Contents
Contents

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

Page 1
Sarah Laird Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08218123

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 70,729 |  | 87,571
|  |  | 70,729 |  | 87,571
CURRENT ASSETS
Stocks |  | 255,628 |  | 341,385 |
Debtors | 5 | 751,628 |  | 458,699 |
Cash at bank and in hand |  | 302,836 |  | 315,605 |
|  | 1,310,092 |  | 1,115,689 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,076,794 ) |  | (817,049 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 233,298 |  | 298,640
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 304,027 |  | 386,211
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (187,586 ) |  | (155,200 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (13,439 ) |  | (20,956 )
NET ASSETS |  |  | 103,002 |  | 210,055
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 102,902 |  | 209,955
SHAREHOLDERS' FUNDS |  |  | 103,002 |  | 210,055

Page 1
Page 2
Sarah Laird Ltd
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

Miss M C Laird Director
25 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sarah Laird Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Sarah Laird Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08218123 . The registered office is 42 Tyndall Court , Commerce Road, Lynch Wood, Peterborough, PE2 6LR.
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.
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. 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:

Motor vehicles | 20% reducing balance
Fixtures & fittings | 33.3% reducing balance
Computer equipment | 33.3% reducing balance

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 profit and loss account as incurred.
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Sarah Laird Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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.
2.9. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
2.8. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.10. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
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Sarah Laird Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible assets

| Motor vehicles | Fixtures & fittings | Computer equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 98,790 | 1,912 | 15,172 | 115,874
Additions | 575 | - | 1,873 | 2,448
As at 31 December 2025 | 99,365 | 1,912 | 17,045 | 118,322
Depreciation
As at 1 January 2025 | 20,887 | 1,033 | 6,383 | 28,303
Provided during the period | 15,590 | 293 | 3,407 | 19,290
As at 31 December 2025 | 36,477 | 1,326 | 9,790 | 47,593
Net Book Value
As at 31 December 2025 | 62,888 | 586 | 7,255 | 70,729
As at 1 January 2025 | 77,903 | 879 | 8,789 | 87,571

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 689,399 |  | 414,783
Other debtors | 62,229 |  | 43,916
| 751,628 |  | 458,699

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,345 |  | 6,244
Trade creditors | 612,730 |  | 289,568
Bank loans and overdrafts | 7,906 |  | 10,148
Other creditors | 387,003 |  | 370,337
Taxation and social security | 61,810 |  | 140,752
| 1,076,794 |  | 817,049

Obligations under finance lease and hire purchase contracts of £7,345 (2024: £6,244), due within one year, are secured by the company.
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Sarah Laird Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 35,145 |  | 43,078
Bank loans | - |  | 8,067
Other creditors | 152,441 |  | 104,055
| 187,586 |  | 155,200

Obligations under finance lease and hire purchase contracts of £35,145 (2024: £43,078), due after more than one year, are secured by the company.
8. Share Capital

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

9. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £0 (2024: £1,794) were due to the fund. They are included in other creditors.
10. Related Party Transactions
Included within other creditors due within one year is £16,294 (2024: £18,037) owed to a director and £65 (2024: £33) owed to the other director. No interest has been charged on these loans and they are repayable on demand.
Included within other creditors due after more than one year is £152,441 (2024: £104,055) owed to a company in which the directors have an interest. No interest is charged on this loan.
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