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 05149985 Mr Nicholas Birch Mr Jade Swinfen Mr Gareth Sanders Mr Gerard Walmsley Mr Jade Swinfen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05149985 2024-12-31 05149985 2025-12-31 05149985 2025-01-01 2025-12-31 05149985 frs-core:Non-currentFinancialInstruments 2025-12-31 05149985 frs-core:ComputerEquipment 2025-12-31 05149985 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05149985 frs-core:ComputerEquipment 2024-12-31 05149985 frs-core:FurnitureFittings 2025-12-31 05149985 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05149985 frs-core:FurnitureFittings 2024-12-31 05149985 frs-core:NetGoodwill 2025-12-31 05149985 frs-core:NetGoodwill 2025-01-01 2025-12-31 05149985 frs-core:NetGoodwill 2024-12-31 05149985 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05149985 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05149985 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05149985 frs-core:MotorVehicles 2025-12-31 05149985 frs-core:MotorVehicles 2025-01-01 2025-12-31 05149985 frs-core:MotorVehicles 2024-12-31 05149985 frs-core:PlantMachinery 2025-12-31 05149985 frs-core:PlantMachinery 2025-01-01 2025-12-31 05149985 frs-core:PlantMachinery 2024-12-31 05149985 frs-core:ShareCapital 2025-12-31 05149985 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05149985 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05149985 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05149985 frs-bus:SmallEntities 2025-01-01 2025-12-31 05149985 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05149985 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05149985 frs-core:UnlistedNon-exchangeTraded 2025-12-31 05149985 frs-core:UnlistedNon-exchangeTraded 2024-12-31 05149985 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 05149985 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 05149985 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 05149985 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 05149985 frs-bus:Director1 2025-01-01 2025-12-31 05149985 frs-bus:Director2 2025-01-01 2025-12-31 05149985 frs-bus:Director3 2025-01-01 2025-12-31 05149985 frs-bus:Director4 2025-01-01 2025-12-31 05149985 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05149985 frs-countries:EnglandWales 2025-01-01 2025-12-31 05149985 2023-12-31 05149985 2024-12-31 05149985 2024-01-01 2024-12-31 05149985 frs-core:Non-currentFinancialInstruments 2024-12-31 05149985 frs-core:ShareCapital 2024-12-31 05149985 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Avon Boating Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Avon Boating Ltd For The Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Avon Boating Ltd For The Year Ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm 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 directors of Avon Boating Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Avon Boating Ltd and state those matters that we have agreed to state to the directors of Avon Boating Ltd , 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 Avon Boating Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Avon Boating Ltd 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 Avon Boating Ltd . You consider that Avon Boating Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Avon Boating Ltd . 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.
17 March 2026
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 05149985
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 482,361 513,118
Investments 6 1 1
482,362 513,119
CURRENT ASSETS
Stocks 8,059 9,794
Debtors 123,587 115,900
Cash at bank and in hand 1,025,361 953,562
1,157,007 1,079,256
Creditors: Amounts Falling Due Within One Year (179,402 ) (125,010 )
NET CURRENT ASSETS (LIABILITIES) 977,605 954,246
TOTAL ASSETS LESS CURRENT LIABILITIES 1,459,967 1,467,365
Creditors: Amounts Falling Due After More Than One Year - (42,786 )
NET ASSETS 1,459,967 1,424,579
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Income Statement 1,458,967 1,423,579
SHAREHOLDERS' FUNDS 1,459,967 1,424,579
Page 2
Page 3
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 Jade Swinfen
Director
17 March 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Avon Boating Ltd Registered number 05149985 is a limited by shares company incorporated in England & Wales. The Registered Office is Swans Nest Boathouse, Swans Nest Lane, Stratford upon Avon, Warwickshire, CV37 7LS.
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, excluding discounts, rebates, value added tax and other sales tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Straight line over 20 years
Plant & machinery 25% on reducing balance
Motor vehicles 25% on reducing balance
Boats 10% on reducing balance
Office Equipment 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Financial Instruments
The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.
2.7. Taxation
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 year 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.
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2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 47)
38 47
4. Intangible assets
Goodwill
£
Cost
As at 1 January 2025 200,000
As at 31 December 2025 200,000
Amortisation
As at 1 January 2025 200,000
As at 31 December 2025 200,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible assets
Land & Property
Leasehold Plant & machinery Motor vehicles Boats
£ £ £ £
Cost
As at 1 January 2025 102,897 207,851 50,545 814,992
Additions - 48,827 14,495 -
Disposals - - (25,965 ) (22,698 )
As at 31 December 2025 102,897 256,678 39,075 792,294
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 January 2025 25,845 130,824 33,678 477,062
Provided during the period 5,144 31,472 6,445 44,378
Disposals - - (20,384 ) (21,566 )
As at 31 December 2025 30,989 162,296 19,739 499,874
Net Book Value
As at 31 December 2025 71,908 94,382 19,336 292,420
As at 1 January 2025 77,052 77,027 16,867 337,930
Office Equipment Total
£ £
Cost
As at 1 January 2025 24,493 1,200,778
Additions 1,992 65,314
Disposals (1,768 ) (50,431 )
As at 31 December 2025 24,717 1,215,661
Depreciation
As at 1 January 2025 20,251 687,660
Provided during the period 1,440 88,879
Disposals (1,289 ) (43,239 )
As at 31 December 2025 20,402 733,300
Net Book Value
As at 31 December 2025 4,315 482,361
As at 1 January 2025 4,242 513,118
6. Investments
Unlisted
£
Cost
As at 1 January 2025 1
As at 31 December 2025 1
Provision
As at 1 January 2025 -
As at 31 December 2025 -
...CONTINUED
Page 6
Page 7
Net Book Value
As at 31 December 2025 1
As at 1 January 2025 1
The £1 investment represents a 100% investment in Avon Boating Services Ltd, a company in which N Birch, J Swinfen, G Sanders and G Walmsley are also directors.
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 7