Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04615703 Mrs Z Richards Mrs Z Richards true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04615703 2024-11-30 04615703 2025-11-30 04615703 2024-12-01 2025-11-30 04615703 frs-core:CurrentFinancialInstruments 2025-11-30 04615703 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 04615703 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04615703 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 04615703 frs-core:MotorVehicles 2025-11-30 04615703 frs-core:MotorVehicles 2024-12-01 2025-11-30 04615703 frs-core:MotorVehicles 2024-11-30 04615703 frs-core:PlantMachinery 2025-11-30 04615703 frs-core:PlantMachinery 2024-12-01 2025-11-30 04615703 frs-core:PlantMachinery 2024-11-30 04615703 frs-core:ShareCapital 2025-11-30 04615703 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04615703 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04615703 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04615703 frs-bus:SmallEntities 2024-12-01 2025-11-30 04615703 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 04615703 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04615703 1 2024-12-01 2025-11-30 04615703 frs-core:UnlistedNon-exchangeTraded 2025-11-30 04615703 frs-core:UnlistedNon-exchangeTraded 2024-11-30 04615703 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 04615703 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 04615703 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 04615703 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 04615703 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 04615703 frs-bus:Director1 2024-12-01 2025-11-30 04615703 frs-bus:Director1 2024-11-30 04615703 frs-bus:Director1 2025-11-30 04615703 frs-countries:EnglandWales 2024-12-01 2025-11-30 04615703 2023-11-30 04615703 2024-11-30 04615703 2023-12-01 2024-11-30 04615703 frs-core:CurrentFinancialInstruments 2024-11-30 04615703 frs-core:ShareCapital 2024-11-30 04615703 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04615703
Samson Group Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Dufton Kellner Ltd
Samson Group Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Samson Group Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Samson Group Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Samson Group 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Samson Group Limited , as a body, in accordance with the terms of our engagement letter dated 27 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Samson Group Limited and state those matters that we have agreed to state to the director of Samson Group Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Samson Group Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Samson Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Samson Group Limited . You consider that Samson Group Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Samson Group 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 financial statements.

1st May 2026

Dufton Kellner Ltd
Chartered Accountants
Barnston House
Beacon Lane
Wirral
CH60 0EE
Page 1
Page 2
Samson Group Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04615703

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 680,737 |  | 676,375
Investments | 5 |  | 4 |  | 3
|  |  | 680,741 |  | 676,378
CURRENT ASSETS
Debtors | 6 | 488,877 |  | 1,546,040 |
Cash at bank and in hand |  | 444,959 |  | 1,404,653 |
|  | 933,836 |  | 2,950,693 |
Creditors: Amounts Falling Due Within One Year | 7 | (265,052 ) |  | (1,225,739 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 668,784 |  | 1,724,954
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,349,525 |  | 2,401,332
NET ASSETS |  |  | 1,349,525 |  | 2,401,332
CAPITAL AND RESERVES
Called up share capital | 8 |  | 12 |  | 12
Profit and Loss Account |  |  | 1,349,513 |  | 2,401,320
SHAREHOLDERS' FUNDS |  |  | 1,349,525 |  | 2,401,332

Page 2
Page 3
Samson Group 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Z Richards Director
1st April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Samson Group Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Samson Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04615703 . The registered office is National Command Centre, 92 High Street, Wavertree, Liverpool, L15 8HQ.
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.
The Financial statements contain information about Samson Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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:

Freehold | 2% on cost
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Taxation
The tax expense represents the sum of the corporation 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 16)
10 16
Page 4
Page 5
Samson Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 728,823 | - | 56,584 | 785,407
Additions | - | 20,000 | - | 20,000
As at 30 November 2025 | 728,823 | 20,000 | 56,584 | 805,407
Depreciation
As at 1 December 2024 | 63,000 | - | 46,032 | 109,032
Provided during the period | 10,500 | 2,500 | 2,638 | 15,638
As at 30 November 2025 | 73,500 | 2,500 | 48,670 | 124,670
Net Book Value
As at 30 November 2025 | 655,323 | 17,500 | 7,914 | 680,737
As at 1 December 2024 | 665,823 | - | 10,552 | 676,375

Cost or valuation as at 30 November 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
At cost | 728,823 | 20,000 | 56,584 | 805,407
| 728,823 | 20,000 | 56,584 | 805,407

Included in cost of land and buildings is freehold land of £203,823 (2024 - £203,823) which is not depreciated.
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 3
Additions | 1
As at 30 November 2025 | 4
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 4
As at 1 December 2024 | 3

Page 5
Page 6
Samson Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 224,420 |  | 558,529
Other debtors | 40,536 |  | 762,699
| 264,956 |  | 1,321,228
Due after more than one year
Other debtors | 223,921 |  | 224,812
| 488,877 |  | 1,546,040

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 662 |  | 316
Other creditors | 3,950 |  | 882,805
Taxation and social security | 260,440 |  | 342,618
| 265,052 |  | 1,225,739

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12 |  | 12

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Zara Richards | 558,529 | 161,932 | 496,041 | - | 224,420

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Roxburgh D'Arcy Property LimitedThis company is a related party by virtue of Samson Group Limited being a 50% shareholder.During the year the company loaned £912,832 (2024- £512,699) to Roxburgh D'Arcy Property Limited. It was repaid £103,911 (2024 - £nil). The balance of £1,321,620 has agreed to be written off between both companies. This loan was interest free, unsecured and repayable on demand.

Roxburgh D'Arcy Property Limited

This company is a related party by virtue of Samson Group Limited being a 50% shareholder.

During the year the company loaned £912,832 (2024- £512,699) to Roxburgh D'Arcy Property Limited. It was repaid £103,911 (2024 - £nil). The balance of £1,321,620 has agreed to be written off between both companies. This loan was interest free, unsecured and repayable on demand.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' , not to disclose related party transactions with wholly owned subsidiaries within the group.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Z Richards by virtue of her ownership of 100% of the issued share capital in the company.
Page 6