Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09967482 Mr David Holt Mr Steven Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09967482 2024-12-31 09967482 2025-12-31 09967482 2025-01-01 2025-12-31 09967482 frs-core:CurrentFinancialInstruments 2025-12-31 09967482 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09967482 frs-core:PlantMachinery 2025-12-31 09967482 frs-core:PlantMachinery 2025-01-01 2025-12-31 09967482 frs-core:PlantMachinery 2024-12-31 09967482 frs-core:RevaluationReserve 2024-12-31 09967482 frs-core:RevaluationReserve 2025-12-31 09967482 frs-core:ShareCapital 2025-12-31 09967482 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09967482 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 09967482 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09967482 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09967482 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09967482 frs-bus:SmallEntities 2025-01-01 2025-12-31 09967482 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09967482 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09967482 frs-bus:Director1 2025-01-01 2025-12-31 09967482 frs-bus:Director2 2025-01-01 2025-12-31 09967482 frs-countries:EnglandWales 2025-01-01 2025-12-31 09967482 2023-12-31 09967482 2024-12-31 09967482 2024-01-01 2024-12-31 09967482 frs-core:CurrentFinancialInstruments 2024-12-31 09967482 frs-core:RevaluationReserve 2024-12-31 09967482 frs-core:ShareCapital 2024-12-31 09967482 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09967482
Deeside Flight Simulators Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Quant Accountants Limited
Deeside Flight Simulators Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Deeside Flight Simulators Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09967482

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 330,863 |  | 417,916
|  |  | 330,863 |  | 417,916
CURRENT ASSETS
Debtors | 5 | 100,565 |  | 102,531 |
Cash at bank and in hand |  | 603 |  | 11,890 |
|  | 101,168 |  | 114,421 |
Creditors: Amounts Falling Due Within One Year | 6 | (238,580 ) |  | (241,229 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (137,412 ) |  | (126,808 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 193,451 |  | 291,108
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (87,655 ) |  | (87,655 )
NET ASSETS |  |  | 105,796 |  | 203,453
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Revaluation reserve | 8 |  | 374,045 |  | 374,045
Profit and Loss Account |  |  | (268,449 ) |  | (170,792 )
SHAREHOLDERS' FUNDS |  |  | 105,796 |  | 203,453

Page 1
Page 2
Deeside Flight Simulators Limited
Balance Sheet (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 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

Mr David Holt Director
02/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Deeside Flight Simulators Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Deeside Flight Simulators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09967482 . The registered office is Unit 18, Evans Business Park, North Road, Ellesmere Port, Cheshire, CH65 1AE.
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:

Plant & Machinery | 10% on cost
Fixtures & Fittings | 10% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 870,533
As at 31 December 2025 | 870,533
Depreciation
As at 1 January 2025 | 452,617
Provided during the period | 87,053
As at 31 December 2025 | 539,670
Net Book Value
As at 31 December 2025 | 330,863
As at 1 January 2025 | 417,916

Page 3
Page 4
Deeside Flight Simulators Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,787
Amounts owed by participating interests | 100,565 |  | 100,744
| 100,565 |  | 102,531

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 622
Other loans | 150,000 |  | 150,000
Other creditors | 88,232 |  | 88,232
Taxation and social security | 347 |  | 2,375
| 238,580 |  | 241,229

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 374,045 | (170,792 )
Loss for the year and total comprehensive income | - | (97,657 )
As at 31 December 2025 | 374,045 | (268,449 )

Page 4