Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04060652 Mr Stephen Legg Mrs Patricia Gillies Mrs Patricia Gillies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04060652 2024-11-30 04060652 2025-11-30 04060652 2024-12-01 2025-11-30 04060652 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04060652 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 04060652 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04060652 frs-core:NetGoodwill 2024-12-01 2025-11-30 04060652 frs-core:MotorVehicles 2024-12-01 2025-11-30 04060652 frs-core:PlantMachinery 2024-12-01 2025-11-30 04060652 frs-core:ShareCapital 2025-11-30 04060652 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04060652 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04060652 frs-bus:AbridgedAccounts 2024-12-01 2025-11-30 04060652 frs-bus:SmallEntities 2024-12-01 2025-11-30 04060652 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04060652 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04060652 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 04060652 frs-bus:OrdinaryShareClass2 2025-11-30 04060652 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 04060652 frs-bus:OrdinaryShareClass3 2025-11-30 04060652 frs-bus:Director1 2024-12-01 2025-11-30 04060652 frs-bus:Director1 2024-11-30 04060652 frs-bus:Director1 2025-11-30 04060652 frs-bus:Director2 2024-12-01 2025-11-30 04060652 frs-bus:Director2 2024-11-30 04060652 frs-bus:Director2 2025-11-30 04060652 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04060652 frs-countries:EnglandWales 2024-12-01 2025-11-30 04060652 2023-11-30 04060652 2024-11-30 04060652 2023-12-01 2024-11-30 04060652 frs-core:ShareCapital 2024-11-30 04060652 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04060652 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 04060652 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30
Registered number: 04060652
Ted Legg Sportfishing Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 04060652
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,224 8,680
2,224 8,680
CURRENT ASSETS
Debtors 10,125 10,630
Cash at bank and in hand 31,965 21,686
42,090 32,316
Creditors: Amounts Falling Due Within One Year (3,223 ) (1,156 )
NET CURRENT ASSETS (LIABILITIES) 38,867 31,160
TOTAL ASSETS LESS CURRENT LIABILITIES 41,091 39,840
PROVISIONS FOR LIABILITIES
Deferred Taxation (266 ) (1,459 )
NET ASSETS 40,825 38,381
CAPITAL AND RESERVES
Called up share capital 6 55,299 55,299
Profit and Loss Account (14,474 ) (16,918 )
SHAREHOLDERS' FUNDS 40,825 38,381
Page 1
Page 2
For the year ending 30 November 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Stephen Legg
Director
Mrs Patricia Gillies
Director
19/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ted Legg Sportfishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04060652 . The registered office is 9 Green Lane, Gosport, Hampshire, PO12 4LP.
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 on the sale of fish and shellfish when a catch is delivered and a price accepted.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, has been amortised evenly over its estimated useful life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Fishing licences
Amortisation has been provided at 10% straight line.
2.5. 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:
Fishing Vessels 10% straight line
Motor Vehicles 25% on reducing balance
Fishing Equipment 25% on reducing balance
Computer Equipment 25% on reducing balance
Page 3
Page 4
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 4
Page 5
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: 
NIL (2024: NIL)
- -
4. Intangible Assets
Total
£
Cost
As at 1 December 2024 170,500
As at 30 November 2025 170,500
Amortisation
As at 1 December 2024 170,500
As at 30 November 2025 170,500
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
Goodwill has been written off in equal annual instalments over its estimated economic life of 10 years and was fully ammortised as at 30/11/2010. The fishing licence has been written off in equal annual instalments over its economic life of 5 years and was fully ammortised as at 30/11/2009. 
5. Tangible Assets
Total
£
Cost
As at 1 December 2024 227,643
Disposals (41,850 )
As at 30 November 2025 185,793
Depreciation
As at 1 December 2024 218,963
Provided during the period 2,163
Disposals (37,557 )
As at 30 November 2025 183,569
Net Book Value
As at 30 November 2025 2,224
As at 1 December 2024 8,680
Page 5
Page 6
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary A shares of £ 1.00 each 2 2
55,297 Ordinary B shares of £ 1.00 each 55,297 55,297
55,299 55,299
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Stephen Legg 1,884 9,800 (9,951 ) - 1,733
Mrs Patricia Gillies 1,884 9,797 (8,495 ) - 3,186
The above loans are unsecured, interest free and repayable on demand.
Page 6