Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04308827 H W Johnson-Greening iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04308827 2024-09-30 04308827 2025-09-30 04308827 2024-10-01 2025-09-30 04308827 frs-core:CurrentFinancialInstruments 2025-09-30 04308827 frs-core:FurnitureFittings 2025-09-30 04308827 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04308827 frs-core:FurnitureFittings 2024-09-30 04308827 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 04308827 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 04308827 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04308827 frs-core:MotorVehicles 2025-09-30 04308827 frs-core:MotorVehicles 2024-10-01 2025-09-30 04308827 frs-core:MotorVehicles 2024-09-30 04308827 frs-core:RevaluationReserve 2024-09-30 04308827 frs-core:RevaluationReserve 2025-09-30 04308827 frs-core:ShareCapital 2025-09-30 04308827 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 04308827 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 04308827 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04308827 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04308827 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04308827 frs-bus:SmallEntities 2024-10-01 2025-09-30 04308827 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04308827 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04308827 frs-bus:Director1 2024-10-01 2025-09-30 04308827 frs-countries:EnglandWales 2024-10-01 2025-09-30 04308827 2023-09-30 04308827 2024-09-30 04308827 2023-10-01 2024-09-30 04308827 frs-core:CurrentFinancialInstruments 2024-09-30 04308827 frs-core:RevaluationReserve 2024-09-30 04308827 frs-core:ShareCapital 2024-09-30 04308827 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04308827
Ors (Luckington) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04308827
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 790,111 777,140
790,111 777,140
CURRENT ASSETS
Stocks 5 15,368 14,793
Debtors 6 6,767 5,124
Cash at bank and in hand 484,270 363,942
506,405 383,859
Creditors: Amounts Falling Due Within One Year 7 (261,606 ) (171,728 )
NET CURRENT ASSETS (LIABILITIES) 244,799 212,131
TOTAL ASSETS LESS CURRENT LIABILITIES 1,034,910 989,271
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,139 ) (9,755 )
NET ASSETS 1,021,771 979,516
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 48,192 48,192
Profit and Loss Account 973,479 931,224
SHAREHOLDERS' FUNDS 1,021,771 979,516
Page 1
Page 2
For the year 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 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
H W Johnson-Greening
Director
07/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ors (Luckington) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04308827 . The registered office is Old Royal Ship, Luckington, Wiltshire, SN14 6PA.
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 Not provided
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 34)
33 34
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 705,634 74,980 351,239 1,131,853
Additions 15,388 14,200 1,766 31,354
As at 30 September 2025 721,022 89,180 353,005 1,163,207
Depreciation
As at 1 October 2024 - 36,199 318,514 354,713
Provided during the period - 13,245 5,138 18,383
As at 30 September 2025 - 49,444 323,652 373,096
Net Book Value
As at 30 September 2025 721,022 39,736 29,353 790,111
As at 1 October 2024 705,634 38,781 32,725 777,140
5. Stocks
2025 2024
£ £
Stock 15,368 14,793
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,365 1,632
Other debtors 3,402 3,492
6,767 5,124
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,673 27,664
Bank loans and overdrafts 11,756 9,641
Other creditors 168,907 99,501
Taxation and social security 42,270 34,922
261,606 171,728
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 48,192 931,224
Profit for the year and total comprehensive income - 124,180
Dividends paid - (81,925)
As at 30 September 2025 48,192 973,479
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