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 09349327 Ms M T De Waal true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09349327 2024-12-31 09349327 2025-12-31 09349327 2025-01-01 2025-12-31 09349327 frs-core:CurrentFinancialInstruments 2025-12-31 09349327 frs-core:ComputerEquipment 2025-12-31 09349327 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09349327 frs-core:ComputerEquipment 2024-12-31 09349327 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09349327 frs-core:FurnitureFittings 2025-12-31 09349327 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09349327 frs-core:FurnitureFittings 2024-12-31 09349327 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09349327 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09349327 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09349327 frs-core:OtherResidualIntangibleAssets 2025-12-31 09349327 frs-core:OtherResidualIntangibleAssets 2024-12-31 09349327 frs-core:ShareCapital 2025-12-31 09349327 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09349327 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09349327 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09349327 frs-bus:SmallEntities 2025-01-01 2025-12-31 09349327 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09349327 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09349327 1 2025-01-01 2025-12-31 09349327 frs-bus:Director1 2025-01-01 2025-12-31 09349327 frs-countries:EnglandWales 2025-01-01 2025-12-31 09349327 2023-12-31 09349327 2024-12-31 09349327 2024-01-01 2024-12-31 09349327 frs-core:CurrentFinancialInstruments 2024-12-31 09349327 frs-core:ShareCapital 2024-12-31 09349327 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09349327
No.3 Limited
Financial Statements
For The Year Ended 31 December 2025
No.3 Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
No.3 Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 09349327

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,984 |  | 3,569
|  |  | 1,984 |  | 3,569
CURRENT ASSETS
Debtors | 6 | 248 |  | 934 |
Cash at bank and in hand |  | 64,921 |  | 39,898 |
|  | 65,169 |  | 40,832 |
Creditors: Amounts Falling Due Within One Year | 7 | (25,972 ) |  | (24,408 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,197 |  | 16,424
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,181 |  | 19,993
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (893 )
NET ASSETS |  |  | 41,181 |  | 19,100
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | 41,180 |  | 19,099
SHAREHOLDERS' FUNDS |  |  | 41,181 |  | 19,100

Page 1
Page 2
No.3 Limited
Statement of Financial Position (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 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 Income Statement.
On behalf of the board

Ms M T De Waal Director
21 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
No.3 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
No.3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09349327 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible Assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.
Patents and Licences are being amortised evenlyover their estimated useful life of five years.
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:

Freehold | 10% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
No.3 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 100,000
As at 31 December 2025 | 100,000
Amortisation
As at 1 January 2025 | 100,000
As at 31 December 2025 | 100,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 8,128 | 5,602 | 11,878 | 25,608
Additions | - | - | 524 | 524
As at 31 December 2025 | 8,128 | 5,602 | 12,402 | 26,132
Depreciation
As at 1 January 2025 | 6,502 | 5,577 | 9,960 | 22,039
Provided during the period | 813 | 25 | 1,271 | 2,109
As at 31 December 2025 | 7,315 | 5,602 | 11,231 | 24,148
Net Book Value
As at 31 December 2025 | 813 | - | 1,171 | 1,984
As at 1 January 2025 | 1,626 | 25 | 1,918 | 3,569

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (169 ) |  | 224
Other debtors | 417 |  | 710
| 248 |  | 934

Page 4
Page 5
No.3 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 646 |  | 561
Other creditors | 21,210 |  | 24,681
Taxation and social security | 4,116 |  | (834 )
| 25,972 |  | 24,408

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Ultimate Controlling Party
The ultimate controlling party is Mrs M T De Waal.
Page 5