Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 January 2024 false 1 April 2025 31 March 2026 31 March 2026 12348025 Adam Farley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12348025 2025-03-31 12348025 2026-03-31 12348025 2025-04-01 2026-03-31 12348025 frs-core:CurrentFinancialInstruments 2026-03-31 12348025 frs-core:PlantMachinery 2026-03-31 12348025 frs-core:PlantMachinery 2025-04-01 2026-03-31 12348025 frs-core:PlantMachinery 2025-03-31 12348025 frs-core:ShareCapital 2026-03-31 12348025 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12348025 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12348025 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12348025 frs-bus:SmallEntities 2025-04-01 2026-03-31 12348025 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12348025 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12348025 frs-bus:Director1 2025-04-01 2026-03-31 12348025 frs-countries:EnglandWales 2025-04-01 2026-03-31 12348025 2023-12-31 12348025 2025-03-31 12348025 2024-01-01 2025-03-31 12348025 frs-core:CurrentFinancialInstruments 2025-03-31 12348025 frs-core:ShareCapital 2025-03-31 12348025 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12348025
Adam Farley Ltd
Financial Statements
For The Year Ended 31 March 2026
3 Stoke Damerel Business Ctr
5 Church Street
Plymouth
Devon
PL3 4DT
Adam Farley Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Adam Farley Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12348025

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 2,127
|  |  | - |  | 2,127
CURRENT ASSETS
Debtors | 5 | 3,360 |  | 6,753 |
Cash at bank and in hand |  | 11,176 |  | 17,830 |
|  | 14,536 |  | 24,583 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,433 ) |  | (8,470 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 103 |  | 16,113
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 103 |  | 18,240
NET ASSETS |  |  | 103 |  | 18,240
CAPITAL AND RESERVES
Called up share capital | 7 |  | 103 |  | 103
Profit and Loss Account |  |  | - |  | 18,137
SHAREHOLDERS' FUNDS |  |  | 103 |  | 18,240

Page 1
Page 2
Adam Farley 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Adam Farley Director
24 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Adam Farley Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Adam Farley Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12348025 . The registered office is 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT.
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:
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of income and retained earnings 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.
Current tax is 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 tax is 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: 1 (2025: 1)
1 1
Page 3
Page 4
Adam Farley Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 2,400
Disposals | (2,400 )
As at 31 March 2026 | -
Depreciation
As at 1 April 2025 | 273
Disposals | (273 )
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 2,127

5. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,360 |  | 6,753

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 6,302 |  | 5,045
VAT | 1,992 |  | 2,992
Accruals and deferred income | 515 |  | 395
Director's loan account | 5,624 |  | 38
| 14,433 |  | 8,470

7. Share Capital

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 103 |  | 103

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