Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 30 September 2025 30 September 2025 12835282 Mr Peter Gearing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12835282 2024-08-31 12835282 2025-09-30 12835282 2024-09-01 2025-09-30 12835282 frs-core:CurrentFinancialInstruments 2025-09-30 12835282 frs-core:FurnitureFittings 2025-09-30 12835282 frs-core:FurnitureFittings 2024-09-01 2025-09-30 12835282 frs-core:FurnitureFittings 2024-08-31 12835282 frs-core:ShareCapital 2025-09-30 12835282 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-09-30 12835282 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 12835282 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12835282 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-09-30 12835282 frs-bus:FilletedAccounts 2024-09-01 2025-09-30 12835282 frs-bus:SmallEntities 2024-09-01 2025-09-30 12835282 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-09-30 12835282 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-09-30 12835282 frs-bus:Director1 2024-09-01 2025-09-30 12835282 frs-bus:Director1 2024-08-31 12835282 frs-bus:Director1 2025-09-30 12835282 frs-countries:EnglandWales 2024-09-01 2025-09-30 12835282 2023-08-31 12835282 2024-08-31 12835282 2023-09-01 2024-08-31 12835282 frs-core:CurrentFinancialInstruments 2024-08-31 12835282 frs-core:ShareCapital 2024-08-31 12835282 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12835282
Agent-At-Large Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 30 September 2025
Euro Ashfords (UK) ltd
2nd floor, 39 Ludgate Hill
City of London
EC4M 7JN
Agent-At-Large Limited
Contents
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—8
Page 1
Agent-At-Large Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 12835282
30 September 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 736 -
736 -
CURRENT ASSETS
Debtors 5 160,910 39,383
Cash at bank and in hand 147,138 159,222
308,048 198,605
Creditors: Amounts Falling Due Within One Year 6 (235,875 ) (147,570 )
NET CURRENT ASSETS (LIABILITIES) 72,173 51,035
TOTAL ASSETS LESS CURRENT LIABILITIES 72,909 51,035
NET ASSETS 72,909 51,035
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 72,809 50,935
SHAREHOLDERS' FUNDS 72,909 51,035
Page 1
Page 2
Agent-At-Large Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the period ending 30 September 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 Income Statement.
On behalf of the board
Mr Peter Gearing
Director
19/06/2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Agent-At-Large Limited
Notes to the Financial Statements
For the Period 1 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Agent-At-Large Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12835282 . The registered office is 39 Ludgate Hill 2nd Floor, London, EC4M 7JN.
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.
The financial statements are prepared in sterling, which is the functional currency of the company.
The principal accounting policies adopted are set out below.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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.
Revenue Recognition
The company’s principal source of revenue is from the provision of professional services.
Revenue from contracts for the provision of professional services is recognised over time by reference to the stage of completion of the contract at the reporting date, where the stage of completion, costs incurred and costs required to complete the contract can be measured reliably.
The stage of completion is determined by comparing costs incurred to date, principally in relation to contractual hourly staff rates and materials, with the estimated total costs of the contract.
Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of costs incurred that are expected to be recoverable.
Invoices are raised in accordance with the agreed contractual terms. Amounts recoverable on contracts are recognised where the value of work performed exceeds amounts invoiced. Deferred income is recognised where amounts invoiced exceed the value of work performed at the reporting date.
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Agent-At-Large Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025
2.4. 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:
Fixtures & Fittings 17.5% Straight Line
Gains and losses on disposal of assets are calculated as the difference between the net sale proceeds and the carrying value of the asset at the date of disposal. Such gains or losses are recognised in the profit and loss account in the period in which the disposal takes place.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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Agent-At-Large Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Current 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
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 period, 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.
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2.9. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Page 5
Page 6
Agent-At-Large Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025
2.10. Change of Accounting Period
During the year, the company changed its accounting reference date from 31 August to 30 September. As a result, the current financial statements have been prepared for the period ended 30 September 2025 .
The current accounting period therefore covers a period of 13 months, compared with the comparative period which covered 12 months to 31 August 2024. Accordingly, the results for the current period are not directly comparable with those of the prior year.
The change was made to align the company’s financial reporting period with its business and administrative requirements.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2024 -
Additions 833
As at 30 September 2025 833
Depreciation
As at 1 September 2024 -
Provided during the period 97
As at 30 September 2025 97
Net Book Value
As at 30 September 2025 736
As at 1 September 2024 -
5. Debtors
30 September 2025 31 August 2024
£ £
Due within one year
Trade debtors 160,849 39,383
Other debtors 61 -
160,910 39,383
Page 6
Page 7
Agent-At-Large Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025
6. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 August 2024
£ £
Trade creditors 131,375 18,215
Other creditors 42,692 68,676
Taxation and social security 61,808 60,679
235,875 147,570
7. Share Capital
30 September 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Peter Gearing (19,690 ) - 18,310 - 38,000
At the balance sheet date the director is owed £38,000 (2024: £19,690 Cr) to the company. The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
30 September 2025 31 August 2024
£ £
Mr Peter Gearing 38,000 55,000
9. Dividends
30 September 2025 31 August 2024
£ £
On equity shares:
Interim dividend paid 38,000 110,000
Page 7
Page 8
Agent-At-Large Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025
10. Reserves
Income Statement
£
As at 1 September 2024 50,935
Profit for the period and total comprehensive income 59,874
Dividends paid (38,000)
As at 30 September 2025 72,809
11. Exceptional Items
2025
£
202 4
 £
Expenditure
Exceptional - Directors compensations 
35,744
-
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