Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13724764 Mr William Foord Mrs Helen Foord iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13724764 2024-11-30 13724764 2025-11-30 13724764 2024-12-01 2025-11-30 13724764 frs-core:CurrentFinancialInstruments 2025-11-30 13724764 frs-core:ShareCapital 2025-11-30 13724764 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 13724764 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 13724764 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13724764 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13724764 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13724764 frs-bus:SmallEntities 2024-12-01 2025-11-30 13724764 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 13724764 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13724764 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 13724764 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 13724764 frs-bus:Director1 2024-12-01 2025-11-30 13724764 frs-bus:Director2 2024-12-01 2025-11-30 13724764 frs-core:CurrentFinancialInstruments 1 2025-11-30 13724764 frs-core:CurrentFinancialInstruments 2 2025-11-30 13724764 frs-countries:EnglandWales 2024-12-01 2025-11-30 13724764 2023-11-30 13724764 2024-11-30 13724764 2023-12-01 2024-11-30 13724764 frs-core:CurrentFinancialInstruments 2024-11-30 13724764 frs-core:ShareCapital 2024-11-30 13724764 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13724764 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 13724764 frs-core:CurrentFinancialInstruments 1 2024-11-30 13724764 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: 13724764
Foord Second Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
TaxStack Accountants
Foord Second Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Foord Second Limited
Company Information
For The Year Ended 30 November 2025
Company Information

Directors | Mr William Foord
| Mrs Helen Foord
Company Number | 13724764
Registered Office | 8 Dovestone Gardens
| Littleover
| Derby
| DE23 4EJ
Accountants | TaxStack Accountants
| 2 Burghley Way
| Littleover
| Derby
| DE23 4TD

Page 1
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Foord Second Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Foord Second Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Foord Second Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Foord Second Limited and state those matters that we have agreed to state to the directors of Foord Second Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Foord Second Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Foord Second Limited . You consider that Foord Second Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Foord Second Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

12/05/2026

TaxStack Accountants
2 Burghley Way
Littleover
Derby
DE23 4TD
Page 2
Page 3
Foord Second Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13724764

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 260,000 |  | 239,262
|  |  | 260,000 |  | 239,262
CURRENT ASSETS
Debtors | 5 | 188,620 |  | 63,277 |
Cash at bank and in hand |  | 6,339 |  | 154,686 |
|  | 194,959 |  | 217,963 |
Creditors: Amounts Falling Due Within One Year | 6 | (473,489 ) |  | (488,743 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (278,530 ) |  | (270,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (18,530 ) |  | (31,518 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,185 ) |  | -
NET LIABILITIES |  |  | (23,715 ) |  | (31,518 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve | 8 |  | 15,554 |  | -
Profit and Loss Account |  |  | (39,369 ) |  | (31,618 )
SHAREHOLDERS' FUNDS |  |  | (23,715) |  | (31,518)

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Foord Second Limited
Balance Sheet (continued)
As At 30 November 2025
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.
On behalf of the board

Mrs Helen Foord Director
12/05/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
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Foord Second Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Foord Second Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13724764 . The registered office is 8 Dovestone Gardens, Littleover, Derby, DE23 4EJ.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Foord Second Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 239,262
Revaluations | 20,738
As at 30 November 2025 | 260,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors - AI Law | 83,620 |  | 53,277
Other debtors - Foord First Ltd. | 30,000 |  | 10,000
Other debtors - Fylde Coast Energy Limited | 75,000 |  | -
| 188,620 |  | 63,277

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Accruals | 106 |  | 99
Directors' loan accounts | 473,383 |  | 488,643
| 473,489 |  | 488,743

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6
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Foord Second Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 December 2024 | - | (31,618 )
Profit for the year and total comprehensive income | - | 7,802
Share capital reduction | - | (20,738)
Transfer from gain on revaluation of investment properties | 20,739 | -
Deferred Tax transfer | (5,185) | -
Deferred Tax transfer from P&L to FV reserve | - | 5,185
As at 30 November 2025 | 15,554 | (39,369 )

Page 7