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 13510128 C D Ball D E Ball A Ball D E Ball iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13510128 2024-12-31 13510128 2025-12-31 13510128 2025-01-01 2025-12-31 13510128 frs-core:CurrentFinancialInstruments 2025-12-31 13510128 frs-core:Non-currentFinancialInstruments 2025-12-31 13510128 frs-core:ComputerEquipment 2025-12-31 13510128 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13510128 frs-core:ComputerEquipment 2024-12-31 13510128 frs-core:FurnitureFittings 2025-12-31 13510128 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13510128 frs-core:FurnitureFittings 2024-12-31 13510128 frs-core:MotorVehicles 2025-12-31 13510128 frs-core:MotorVehicles 2025-01-01 2025-12-31 13510128 frs-core:MotorVehicles 2024-12-31 13510128 frs-core:ShareCapital 2025-12-31 13510128 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13510128 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13510128 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13510128 frs-bus:SmallEntities 2025-01-01 2025-12-31 13510128 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13510128 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13510128 frs-bus:Director1 2025-01-01 2025-12-31 13510128 frs-bus:Director2 2025-01-01 2025-12-31 13510128 frs-bus:Director3 2025-01-01 2025-12-31 13510128 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 13510128 frs-core:CurrentFinancialInstruments 3 2025-12-31 13510128 frs-core:Non-currentFinancialInstruments 4 2025-12-31 13510128 frs-countries:EnglandWales 2025-01-01 2025-12-31 13510128 2023-12-31 13510128 2024-12-31 13510128 2024-01-01 2024-12-31 13510128 frs-core:CurrentFinancialInstruments 2024-12-31 13510128 frs-core:Non-currentFinancialInstruments 2024-12-31 13510128 frs-core:ShareCapital 2024-12-31 13510128 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13510128 frs-core:CurrentFinancialInstruments 2 2024-12-31 13510128 frs-core:CurrentFinancialInstruments 3 2024-12-31 13510128 frs-core:Non-currentFinancialInstruments 4 2024-12-31
Registered number: 13510128
2shp Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13510128
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,770 63,818
Investment Properties 5 4,699,906 4,870,905
4,755,676 4,934,723
CURRENT ASSETS
Debtors 6 11,027 65,756
Cash at bank and in hand 69,499 4,180
80,526 69,936
Creditors: Amounts Falling Due Within One Year 7 (191,482 ) (115,701 )
NET CURRENT ASSETS (LIABILITIES) (110,956 ) (45,765 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,644,720 4,888,958
Creditors: Amounts Falling Due After More Than One Year 8 (4,638,700 ) (4,881,151 )
NET ASSETS 6,020 7,807
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 5,020 6,807
SHAREHOLDERS' FUNDS 6,020 7,807
Page 1
Page 2
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
D E Ball
Director
30/04/2026
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
2shp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13510128 . The registered office is Sutherland House, Sheriffhales, Shifnal, Shropshire, TF11 8RA.
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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 45,931 24,416 4,298 74,645
Additions - 8,601 - 8,601
As at 31 December 2025 45,931 33,017 4,298 83,246
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2025 7,483 1,624 1,720 10,827
Provided during the period 9,185 6,604 860 16,649
As at 31 December 2025 16,668 8,228 2,580 27,476
Net Book Value
As at 31 December 2025 29,263 24,789 1,718 55,770
As at 1 January 2025 38,448 22,792 2,578 63,818
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 4,870,905
Additions 164,162
Disposals (335,161 )
As at 31 December 2025 4,699,906
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 59,158
Other debtors - 3SHP Ltd Intercompany Account 11,027 6,598
11,027 65,756
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,387 (5,383 )
PAYE and NIC - 5,777
Other creditors 4,958 7,520
Pensions payable - 908
Other creditors - Sutherland House Properties Ltd Intercompany Account 179,457 105,102
Accruals and deferred income 1,680 1,777
191,482 115,701
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 33,400 87,400
Other Creditors - Sutherland House Properties Ltd Loan Account 1,800,000 950,000
Directors loan account 2,805,300 3,843,751
4,638,700 4,881,151
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5