Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11437953 Mr Robert Porter-Smith Mrs Gillian Porter-Smith Mr Michael Berthet Clifden Arms Holding Co Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11437953 2024-09-30 11437953 2025-09-30 11437953 2024-10-01 2025-09-30 11437953 frs-core:CurrentFinancialInstruments 2025-09-30 11437953 frs-core:Non-currentFinancialInstruments 2025-09-30 11437953 frs-core:ComputerEquipment 2025-09-30 11437953 frs-core:ComputerEquipment 2024-10-01 2025-09-30 11437953 frs-core:ComputerEquipment 2024-09-30 11437953 frs-core:FurnitureFittings 2025-09-30 11437953 frs-core:FurnitureFittings 2024-10-01 2025-09-30 11437953 frs-core:FurnitureFittings 2024-09-30 11437953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 11437953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 11437953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 11437953 frs-core:PlantMachinery 2025-09-30 11437953 frs-core:PlantMachinery 2024-10-01 2025-09-30 11437953 frs-core:PlantMachinery 2024-09-30 11437953 frs-core:RevaluationReserve 2025-09-30 11437953 frs-core:ShareCapital 2025-09-30 11437953 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11437953 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11437953 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11437953 frs-bus:SmallEntities 2024-10-01 2025-09-30 11437953 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11437953 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11437953 1 2024-10-01 2025-09-30 11437953 frs-bus:Director1 2024-10-01 2025-09-30 11437953 frs-bus:Director2 2024-10-01 2025-09-30 11437953 frs-bus:Director3 2024-10-01 2025-09-30 11437953 frs-countries:EnglandWales 2024-10-01 2025-09-30 11437953 2023-09-30 11437953 2024-09-30 11437953 2023-10-01 2024-09-30 11437953 frs-core:CurrentFinancialInstruments 2024-09-30 11437953 frs-core:Non-currentFinancialInstruments 2024-09-30 11437953 frs-core:RevaluationReserve 2024-09-30 11437953 frs-core:ShareCapital 2024-09-30 11437953 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 11437953
Clifden Arms Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11437953
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,394,790 1,411,592
1,394,790 1,411,592
CURRENT ASSETS
Stocks 5 22,253 17,565
Debtors 6 188,536 136,627
Cash at bank and in hand 7,324 30,759
218,113 184,951
Creditors: Amounts Falling Due Within One Year 7 (427,709 ) (296,697 )
NET CURRENT ASSETS (LIABILITIES) (209,596 ) (111,746 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,185,194 1,299,846
Creditors: Amounts Falling Due After More Than One Year 8 (1,157,137 ) (1,054,697 )
NET ASSETS 28,057 245,149
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 340,715 340,715
Profit and Loss Account (312,758 ) (95,666 )
SHAREHOLDERS' FUNDS 28,057 245,149
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For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Robert Porter-Smith
Director
24 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clifden Arms Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11437953 . The registered office is 75 Clifden Road, Worminghall, Aylesbury, Hertfordshire, England, HP18 9JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The directors have confirmed that the company is a going concern and have agreed to support the company for a further 12 months following approval of the accounts.
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.
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.
2.4. 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:
Freehold Nil
Plant & Machinery 10 years - straight line
Fixtures & Fittings 10 years - straight line
Computer Equipment 10 years - straight line
Freehold property is measured at fair value and not depreciated on the grounds that it is the company's policy to maintain its property to a high standard. In the opinion of the directors, the estimated remaining useful economic life exceeds 50 years and the residual value is such that any depreciation charge would be immaterial.
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.
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2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses
for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any
transaction costs and subsequently measured at amortised cost determined using the effective interest method, less
any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial
liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at
amortised cost determined using the effective interest method.
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.
2.8. 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: 38 (2024: 43)
38 43
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 October 2024 1,200,000 336,105 38,315 12,410 1,586,830
Additions 10,750 24,228 236 - 35,214
Disposals - (17,607 ) (4,000 ) (5,237 ) (26,844 )
As at 30 September 2025 1,210,750 342,726 34,551 7,173 1,595,200
...CONTINUED
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Depreciation
As at 1 October 2024 - 157,738 11,691 5,809 175,238
Provided during the period - 33,813 3,444 717 37,974
Disposals - (7,266 ) (2,377 ) (3,159 ) (12,802 )
As at 30 September 2025 - 184,285 12,758 3,367 200,410
Net Book Value
As at 30 September 2025 1,210,750 158,441 21,793 3,806 1,394,790
As at 1 October 2024 1,200,000 178,367 26,624 6,601 1,411,592
Cost or valuation as at 30 September 2025 represented by:
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
At cost 1,210,750 342,726 34,551 7,173 1,595,200
1,210,750 342,726 34,551 7,173 1,595,200
It was identified by the directors that there has been no change in the market value of the freehold property as at 30 September 2025. The historical cost of the freehold property is £859,285 (2024 - £859,285).
5. Stocks
2025 2024
£ £
Finished goods 22,253 17,565
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 36,369
Prepayments and accrued income 84,739 55,118
Amounts owed by group undertakings 103,797 45,140
188,536 136,627
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,337 69,169
Bank loans and overdrafts 11,019 11,887
Other taxes and social security 32,453 24,347
Other creditors 52,564 25,117
Accruals and deferred income 5,936 3,150
Amounts owed to group undertakings 291,400 163,027
427,709 296,697
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,819 13,812
Other creditors 1,154,318 1,040,885
1,157,137 1,054,697
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Clifden Arms Holding Co Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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