Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12253699 Mr Noel Haverly Mr Paul Leary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12253699 2024-12-31 12253699 2025-12-31 12253699 2025-01-01 2025-12-31 12253699 frs-core:CurrentFinancialInstruments 2025-12-31 12253699 frs-core:Non-currentFinancialInstruments 2025-12-31 12253699 frs-core:ComputerEquipment 2025-12-31 12253699 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12253699 frs-core:ComputerEquipment 2024-12-31 12253699 frs-core:WithinOneYear 2025-12-31 12253699 frs-core:ShareCapital 2025-12-31 12253699 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12253699 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12253699 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12253699 frs-bus:SmallEntities 2025-01-01 2025-12-31 12253699 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12253699 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12253699 frs-bus:Director1 2025-01-01 2025-12-31 12253699 frs-bus:Director2 2025-01-01 2025-12-31 12253699 frs-countries:EnglandWales 2025-01-01 2025-12-31 12253699 2023-12-31 12253699 2024-12-31 12253699 2024-01-01 2024-12-31 12253699 frs-core:CurrentFinancialInstruments 2024-12-31 12253699 frs-core:Non-currentFinancialInstruments 2024-12-31 12253699 frs-core:BetweenOneFiveYears 2024-12-31 12253699 frs-core:WithinOneYear 2024-12-31 12253699 frs-core:ShareCapital 2024-12-31 12253699 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12253699
One North Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12253699
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,610 7,911
5,610 7,911
CURRENT ASSETS
Debtors 5 197,319 143,332
Cash at bank and in hand 329,327 205,317
526,646 348,649
Creditors: Amounts Falling Due Within One Year 6 (183,217 ) (160,364 )
NET CURRENT ASSETS (LIABILITIES) 343,429 188,285
TOTAL ASSETS LESS CURRENT LIABILITIES 349,039 196,196
Creditors: Amounts Falling Due After More Than One Year 7 - (2,004 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,403 ) (1,978 )
NET ASSETS 347,636 192,214
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 347,536 192,114
SHAREHOLDERS' FUNDS 347,636 192,214
Page 1
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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 Income Statement.
On behalf of the board
Mr Paul Leary
Director
28 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
One North Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12253699 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.


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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
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:
Computer Equipment 20% Reducing balance
2.5. 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: 5 (2024: 5)
5 5
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 12,005
Additions 601
Disposals (3,731 )
As at 31 December 2025 8,875
Depreciation
As at 1 January 2025 4,094
Provided during the period 1,593
Disposals (2,422 )
As at 31 December 2025 3,265
Net Book Value
As at 31 December 2025 5,610
As at 1 January 2025 7,911
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 186,827 141,279
Other debtors 10,492 2,053
197,319 143,332
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,625 1,263
Bank loans and overdrafts 2,083 5,079
Other creditors 568 545
Taxation and social security 176,941 153,477
183,217 160,364
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,004
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 7,031 10,546
Later than one year and not later than five years - 7,031
7,031 17,577
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