Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07336354 Mrs Victoria Jones Ms Emma Hardwidge-Barnaby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07336354 2024-08-31 07336354 2025-08-31 07336354 2024-09-01 2025-08-31 07336354 frs-core:CurrentFinancialInstruments 2025-08-31 07336354 frs-core:Non-currentFinancialInstruments 2025-08-31 07336354 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07336354 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07336354 frs-core:NetGoodwill 2025-08-31 07336354 frs-core:NetGoodwill 2024-09-01 2025-08-31 07336354 frs-core:NetGoodwill 2024-08-31 07336354 frs-core:PlantMachinery 2025-08-31 07336354 frs-core:PlantMachinery 2024-09-01 2025-08-31 07336354 frs-core:PlantMachinery 2024-08-31 07336354 frs-core:ShareCapital 2025-08-31 07336354 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07336354 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07336354 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07336354 frs-bus:SmallEntities 2024-09-01 2025-08-31 07336354 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07336354 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07336354 frs-bus:Director1 2024-09-01 2025-08-31 07336354 frs-bus:Director1 2024-08-31 07336354 frs-bus:Director1 2025-08-31 07336354 frs-bus:Director2 2024-09-01 2025-08-31 07336354 frs-countries:EnglandWales 2024-09-01 2025-08-31 07336354 2023-08-31 07336354 2024-08-31 07336354 2023-09-01 2024-08-31 07336354 frs-core:CurrentFinancialInstruments 2024-08-31 07336354 frs-core:Non-currentFinancialInstruments 2024-08-31 07336354 frs-core:ShareCapital 2024-08-31 07336354 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07336354
Rle Law Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07336354
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,128 6,525
4,128 6,525
CURRENT ASSETS
Stocks 6 126,978 152,986
Debtors 7 651,235 370,743
Cash at bank and in hand 19,475 207
797,688 523,936
Creditors: Amounts Falling Due Within One Year 8 (384,420 ) (299,628 )
NET CURRENT ASSETS (LIABILITIES) 413,268 224,308
TOTAL ASSETS LESS CURRENT LIABILITIES 417,396 230,833
Creditors: Amounts Falling Due After More Than One Year 9 (76,185 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,632 ) (1,632 )
NET ASSETS 339,579 229,201
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 339,577 229,199
SHAREHOLDERS' FUNDS 339,579 229,201
Page 1
Page 2
For the year ending 31 August 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
Ms Emma Hardwidge-Barnaby
Director
8 May 2026
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
Rle Law Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07336354 . The registered office is 4 Derwen Road, Bridgend, Mid Glamorgan, CF31 1LH.
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 represents the fair value of services provided during the year on client assignments.  Fair value reflects the amounts expected to be recoverable from clients based on time spent and exclude VAT.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. 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.
2.6. 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: 12)
14 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 40,000
As at 31 August 2025 40,000
Amortisation
As at 1 September 2024 40,000
As at 31 August 2025 40,000
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 29,668
Additions 1,158
As at 31 August 2025 30,826
Depreciation
As at 1 September 2024 23,143
Provided during the period 3,555
As at 31 August 2025 26,698
Net Book Value
As at 31 August 2025 4,128
As at 1 September 2024 6,525
6. Stocks
2025 2024
£ £
Work in progress 126,978 152,986
Work in Progress relates to unbilled income on individual client assignments and is included in current assets, excluding VAT.
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 183,572 188,952
Other debtors 413,795 181,791
597,367 370,743
Due after more than one year
Other debtors 53,868 -
651,235 370,743
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,056 38,732
Bank loans and overdrafts 131,069 140,615
Other loans 1,160 1,160
Other creditors 66,764 20,562
Taxation and social security 157,371 98,559
384,420 299,628
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 76,185 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. 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 31 August 2025
£ £ £ £ £
Ms Emma Hardwidge-Barnaby 99,364 162,705 (3,095 ) - 258,975
The above loan is unsecured, interest free and repayable on demand.
Page 5