Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03931199 Mr Michael Linnell Mr Michael Linnell Mrs Sharon Manning Michael Linnell Snr true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03931199 2025-03-31 03931199 2026-03-31 03931199 2025-04-01 2026-03-31 03931199 frs-core:CurrentFinancialInstruments 2026-03-31 03931199 frs-core:ComputerEquipment 2026-03-31 03931199 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03931199 frs-core:ComputerEquipment 2025-03-31 03931199 frs-core:FurnitureFittings 2026-03-31 03931199 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03931199 frs-core:FurnitureFittings 2025-03-31 03931199 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 03931199 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 03931199 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 03931199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 03931199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 03931199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03931199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 03931199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03931199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03931199 frs-core:MotorVehicles 2026-03-31 03931199 frs-core:MotorVehicles 2025-04-01 2026-03-31 03931199 frs-core:MotorVehicles 2025-03-31 03931199 frs-core:PlantMachinery 2026-03-31 03931199 frs-core:PlantMachinery 2025-04-01 2026-03-31 03931199 frs-core:PlantMachinery 2025-03-31 03931199 frs-core:RevaluationReserve 2025-03-31 03931199 frs-core:RevaluationReserve 2026-03-31 03931199 frs-core:ShareCapital 2026-03-31 03931199 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 03931199 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 03931199 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03931199 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03931199 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03931199 frs-bus:SmallEntities 2025-04-01 2026-03-31 03931199 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03931199 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03931199 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 03931199 frs-bus:OrdinaryShareClass2 2026-03-31 03931199 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 03931199 frs-bus:OrdinaryShareClass3 2026-03-31 03931199 frs-bus:OrdinaryShareClass4 2025-04-01 2026-03-31 03931199 frs-bus:OrdinaryShareClass4 2026-03-31 03931199 frs-bus:OrdinaryShareClass5 2025-04-01 2026-03-31 03931199 frs-bus:OrdinaryShareClass5 2026-03-31 03931199 1 2025-04-01 2026-03-31 03931199 frs-core:DeferredTaxation 2025-04-01 2026-03-31 03931199 frs-core:DeferredTaxation 2025-03-31 03931199 frs-core:DeferredTaxation 2026-03-31 03931199 frs-core:CostValuation 2025-03-31 03931199 frs-core:CostValuation 2026-03-31 03931199 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 03931199 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 03931199 frs-bus:Director1 2025-04-01 2026-03-31 03931199 frs-bus:Director2 2025-04-01 2026-03-31 03931199 frs-bus:Director3 2025-04-01 2026-03-31 03931199 frs-countries:EnglandWales 2025-04-01 2026-03-31 03931199 2024-03-31 03931199 2025-03-31 03931199 2024-04-01 2025-03-31 03931199 frs-core:CurrentFinancialInstruments 2025-03-31 03931199 frs-core:RevaluationReserve 2025-03-31 03931199 frs-core:ShareCapital 2025-03-31 03931199 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03931199 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 03931199 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 03931199 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 03931199 frs-bus:OrdinaryShareClass5 2024-04-01 2025-03-31
Registered number: 03931199
Michael Linnell And Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Michael Linnell And Co. Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Michael Linnell And Co. Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03931199

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 919,430 |  | 1,680,847
Investments | 5 |  | 2 |  | 2
|  |  | 919,432 |  | 1,680,849
CURRENT ASSETS
Stocks | 6 | 104,517 |  | 131,007 |
Debtors | 7 | 1,577,545 |  | 1,710,459 |
Cash at bank and in hand |  | 1,308,511 |  | 520,346 |
|  | 2,990,573 |  | 2,361,812 |
Creditors: Amounts Falling Due Within One Year | 8 | (55,875 ) |  | (77,435 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,934,698 |  | 2,284,377
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,854,130 |  | 3,965,226
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (3,054 ) |  | (4,183 )
NET ASSETS |  |  | 3,851,076 |  | 3,961,043
CAPITAL AND RESERVES
Called up share capital | 11 |  | 125 |  | 125
Revaluation reserve | 12 |  | 96,129 |  | 96,129
Profit and Loss Account |  |  | 3,754,822 |  | 3,864,789
SHAREHOLDERS' FUNDS |  |  | 3,851,076 |  | 3,961,043

Page 1
Page 2
Michael Linnell And Co. Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Michael Linnell Director
3rd June 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Michael Linnell And Co. Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Michael Linnell And Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03931199 . The registered office is Drakes Lane, Boreham, Chelmsford, Essex, CM3 3BE.
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:

Freehold | Not Depreciated
Leasehold | 10% Staright Line
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% 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.
Page 3
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Michael Linnell And Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 (2025: 2)
5 2
Page 4
Page 5
Michael Linnell And Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Investment Properties | Plant & Machinery
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 890,329 | 69,025 | 750,000 | 85,018
Disposals | - | - | (750,000 ) | -
As at 31 March 2026 | 890,329 | 69,025 | - | 85,018
Depreciation
As at 1 April 2025 | - | 45,239 | - | 73,741
Provided during the period | - | 6,903 | - | 2,819
As at 31 March 2026 | - | 52,142 | - | 76,560
Net Book Value
As at 31 March 2026 | 890,329 | 16,883 | - | 8,458
As at 1 April 2025 | 890,329 | 23,786 | 750,000 | 11,277

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 16,695 | 35,564 | 2,035 | 1,848,666
Disposals | - | - | - | (750,000 )
As at 31 March 2026 | 16,695 | 35,564 | 2,035 | 1,098,666
Depreciation
As at 1 April 2025 | 16,550 | 31,617 | 672 | 167,819
Provided during the period | 36 | 987 | 672 | 11,417
As at 31 March 2026 | 16,586 | 32,604 | 1,344 | 179,236
Net Book Value
As at 31 March 2026 | 109 | 2,960 | 691 | 919,430
As at 1 April 2025 | 145 | 3,947 | 1,363 | 1,680,847

Page 5
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Michael Linnell And Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
Cost or valuation as at 31 March 2026 represented by:

| Land & Property
--- | ---
| Freehold | Leasehold | Investment Properties | Plant & Machinery
| £ | £ | £ | £
At cost | 890,329 | 69,025 | - | 85,018
| 890,329 | 69,025 | - | 85,018

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
At cost | 16,695 | 35,564 | 2,035 | 1,098,666
| 16,695 | 35,564 | 2,035 | 1,098,666

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 2
As at 31 March 2026 | 2
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 2
As at 1 April 2025 | 2

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 104,517 |  | 131,007

Page 6
Page 7
Michael Linnell And Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,965 |  | 168,078
Amounts owed by group undertakings | 1,500,000 |  | 1,500,000
Other debtors | 4,580 |  | 42,381
| 1,577,545 |  | 1,710,459

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 27,610 |  | 30,066
Other creditors | 2,027 |  | 6,048
Taxation and social security | 26,238 |  | 41,321
| 55,875 |  | 77,435

9. Deferred Taxation
Deferred tax represents accellerated capital allowances.
Other deferred tax represents deferred tax on the investment property.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,054 |  | 4,183

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 4,183 | 4,183
Deferred taxation | (1,129 ) | (1,129 )
Balance at 31 March 2026 | 3,054 | 3,054

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Michael Linnell And Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
37 Ordinary A shares of £ 1.00 each | 37 |  | 37
30 Ordinary B shares of £ 1.00 each | 30 |  | 30
27 Ordinary C shares of £ 1.00 each | 27 |  | 27
27 Ordinary D shares of £ 1.00 each | 27 |  | 27
2 Ordinary E shares of £ 1.00 each | 2 |  | 2
2 Ordinary F shares of £ 1.00 each | 2 |  | 2
| 125 |  | 125

12. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | 96,129 | 3,864,789
Profit for the year and total comprehensive income | - | 26,033
Dividends paid | - | (136,000)
As at 31 March 2026 | 96,129 | 3,754,822

13. Related Party Transactions
At the year end date, the company was owed £1,500,000 by companies under the control of the directors.
14. Ultimate Controlling Party
The company's ultimate controlling party is Michael Linnell Snr by virtue of his ownership of the issued share capital in the company.
Page 8