Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13794803 Mr Charles Campbell Mr Neil Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13794803 2024-12-31 13794803 2025-12-31 13794803 2025-01-01 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 2025-12-31 13794803 frs-core:ComputerEquipment 2025-12-31 13794803 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13794803 frs-core:ComputerEquipment 2024-12-31 13794803 frs-core:FurnitureFittings 2025-12-31 13794803 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13794803 frs-core:FurnitureFittings 2024-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 13794803 frs-core:MotorVehicles 2025-12-31 13794803 frs-core:MotorVehicles 2025-01-01 2025-12-31 13794803 frs-core:MotorVehicles 2024-12-31 13794803 frs-core:PlantMachinery 2025-12-31 13794803 frs-core:PlantMachinery 2025-01-01 2025-12-31 13794803 frs-core:PlantMachinery 2024-12-31 13794803 frs-core:ShareCapital 2025-12-31 13794803 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13794803 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13794803 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13794803 frs-bus:SmallEntities 2025-01-01 2025-12-31 13794803 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13794803 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13794803 frs-bus:Director1 2025-01-01 2025-12-31 13794803 frs-bus:Director2 2025-01-01 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 2 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 3 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 4 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 5 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 6 2025-12-31 13794803 frs-core:CurrentFinancialInstruments 7 2025-12-31 13794803 frs-countries:EnglandWales 2025-01-01 2025-12-31 13794803 2023-12-31 13794803 2024-12-31 13794803 2024-01-01 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 2024-12-31 13794803 frs-core:ShareCapital 2024-12-31 13794803 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 2 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 3 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 4 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 5 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 6 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 7 2024-12-31
Registered number: 13794803
Leymoor Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13794803
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,267,549 1,239,671
1,267,549 1,239,671
CURRENT ASSETS
Debtors 5 1,149,591 1,314,782
Investments 6 2,200,000 2,316,778
Cash at bank and in hand 431,725 214,487
3,781,316 3,846,047
Creditors: Amounts Falling Due Within One Year 7 (4,785,151 ) (4,829,067 )
NET CURRENT ASSETS (LIABILITIES) (1,003,835 ) (983,020 )
TOTAL ASSETS LESS CURRENT LIABILITIES 263,714 256,651
NET ASSETS 263,714 256,651
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 263,614 256,551
SHAREHOLDERS' FUNDS 263,714 256,651
Page 1
Page 2
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
Mr Charles Campbell
Director
14/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leymoor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13794803 . The registered office is Shiel House Hillside Farm, Stockbury Valley, Sittingbourne, Kent, ME9 7QH.
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. 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:
Freehold N/A
Plant & Machinery 25% Reducing Balance
Motor Vehicles 15% Straight Line
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 1,201,634 30,850 33,400 179
Additions - - 44,460 18
As at 31 December 2025 1,201,634 30,850 77,860 197
Depreciation
As at 1 January 2025 - 12,681 15,030 78
Provided during the period - 4,542 11,679 30
As at 31 December 2025 - 17,223 26,709 108
Net Book Value
As at 31 December 2025 1,201,634 13,627 51,151 89
As at 1 January 2025 1,201,634 18,169 18,370 101
Computer Equipment Total
£ £
Cost
As at 1 January 2025 2,113 1,268,176
Additions - 44,478
As at 31 December 2025 2,113 1,312,654
Depreciation
As at 1 January 2025 716 28,505
Provided during the period 349 16,600
As at 31 December 2025 1,065 45,105
Net Book Value
As at 31 December 2025 1,048 1,267,549
As at 1 January 2025 1,397 1,239,671
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Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 522 38,368
Other debtors 331,517 355,445
Other debtors (2) 292,933 417,906
Other debtors (3) 107,646 103,063
Other debtors (4) 200,000 400,000
Other debtors (5) 51,448 -
Other debtors (6) 15,000 -
Other debtors (7) 90,525 -
Amounts owed by group undertakings 60,000 -
1,149,591 1,314,782
6. Current Asset Investments
2025 2024
£ £
Unlisted investments 2,200,000 2,316,778
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,532 52,704
Other taxes and social security 10,473 -
VAT 5,832 12,890
Other creditors 841 -
Accruals and deferred income 726 727
Directors' loan accounts 4,762,747 4,762,746
4,785,151 4,829,067
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5