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 01570286 Mr Martin Oliver Mr Robert Oliver Mr Tom Oliver Mr Martin Oliver true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01570286 2024-12-31 01570286 2025-12-31 01570286 2025-01-01 2025-12-31 01570286 frs-core:CurrentFinancialInstruments 2025-12-31 01570286 frs-core:Non-currentFinancialInstruments 2025-12-31 01570286 frs-core:ComputerEquipment 2025-12-31 01570286 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01570286 frs-core:ComputerEquipment 2024-12-31 01570286 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 01570286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 01570286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01570286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01570286 frs-core:MotorVehicles 2025-12-31 01570286 frs-core:MotorVehicles 2025-01-01 2025-12-31 01570286 frs-core:MotorVehicles 2024-12-31 01570286 frs-core:OtherResidualIntangibleAssets 2025-12-31 01570286 frs-core:OtherResidualIntangibleAssets 2024-12-31 01570286 frs-core:PlantMachinery 2025-12-31 01570286 frs-core:PlantMachinery 2025-01-01 2025-12-31 01570286 frs-core:PlantMachinery 2024-12-31 01570286 frs-core:CapitalRedemptionReserve 2024-12-31 01570286 frs-core:CapitalRedemptionReserve 2025-12-31 01570286 frs-core:RevaluationReserve 2025-01-01 2025-12-31 01570286 frs-core:RevaluationReserve 2024-12-31 01570286 frs-core:RevaluationReserve 2025-12-31 01570286 frs-core:ShareCapital 2025-12-31 01570286 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01570286 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01570286 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01570286 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01570286 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01570286 frs-bus:SmallEntities 2025-01-01 2025-12-31 01570286 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01570286 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01570286 1 2025-01-01 2025-12-31 01570286 frs-bus:Director1 2025-01-01 2025-12-31 01570286 frs-bus:Director2 2025-01-01 2025-12-31 01570286 frs-bus:Director3 2025-01-01 2025-12-31 01570286 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01570286 frs-core:CurrentFinancialInstruments 2 2025-12-31 01570286 frs-countries:EnglandWales 2025-01-01 2025-12-31 01570286 2023-12-31 01570286 2024-12-31 01570286 2024-01-01 2024-12-31 01570286 frs-core:CurrentFinancialInstruments 2024-12-31 01570286 frs-core:Non-currentFinancialInstruments 2024-12-31 01570286 frs-core:CapitalRedemptionReserve 2024-12-31 01570286 frs-core:RevaluationReserve 2024-12-31 01570286 frs-core:ShareCapital 2024-12-31 01570286 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01570286 frs-core:CurrentFinancialInstruments 2 2024-12-31 01570286 frs-core:Non-currentFinancialInstruments 2 2024-12-31
Registered number: 01570286
Great Dorset Steam Fair Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
DH Accounting
Chartered Certified Accountants
Unit 16 The Wincombe Centre
Wincombe Business Park
Shaftesbury
SP7 9QJ
Great Dorset Steam Fair Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Great Dorset Steam Fair Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01570286

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 53,589 |  | 117,079
|  |  | 53,589 |  | 117,079
CURRENT ASSETS
Debtors | 7 | 3,093 |  | 2,317 |
Cash at bank and in hand |  | 38,776 |  | 7,002 |
|  | 41,869 |  | 9,319 |
Creditors: Amounts Falling Due Within One Year | 8 | (49,922 ) |  | (48,271 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,053 ) |  | (38,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 45,536 |  | 78,127
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (18,409 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,182 ) |  | (22,245 )
NET ASSETS |  |  | 35,354 |  | 37,473
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4,100 |  | 4,100
Revaluation reserve | 11 |  | 50,028 |  | 112,497
Capital redemption reserve |  |  | 2,800 |  | 2,800
Profit and Loss Account |  |  | (21,574 ) |  | (81,924 )
SHAREHOLDERS' FUNDS |  |  | 35,354 |  | 37,473

Page 1
Page 2
Great Dorset Steam Fair Limited
Balance Sheet (continued)
As At 31 December 2025
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 Profit and Loss Account.
On behalf of the board

Mr Martin Oliver Director
26/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Great Dorset Steam Fair Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Great Dorset Steam Fair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01570286 . The registered office is 117 The Wincombe Centre Wincombe Business Park, Shaftesbury, Dorset, SP7 9QJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is a website. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Asset class - Depreciation method and rate
Vintage/historic trailers - no depreciation
Leasehold property improvement - 20% Reducing balance
Show equipment - 25% Reducing balance
Computer equipment - 33% Straight line
Motor vehicles - 20% Reducing balance
Office equipment and Fixtures & Fittings - 15% Reducing balance
Assets revalued at the year end have not been depreciated
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.
Page 3
Page 4
Great Dorset Steam Fair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account 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 profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account 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 profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account 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: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 3,450
As at 31 December 2025 | 3,450
Amortisation
As at 1 January 2025 | 3,450
As at 31 December 2025 | 3,450
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 4
Page 5
Great Dorset Steam Fair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Vintage vehicles | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 102,500 | 40,450 | 24,945 | 13,557 | 181,452
Disposals | (60,000 ) | (1,000 ) | - | - | (61,000 )
As at 31 December 2025 | 42,500 | 39,450 | 24,945 | 13,557 | 120,452
Depreciation
As at 1 January 2025 | - | 33,192 | 17,624 | 13,557 | 64,373
Provided during the period | - | 516 | 505 | - | 1,021
Disposals | - | (719 ) | - | - | (719 )
On revaluations | - | 1,228 | 960 | - | 2,188
As at 31 December 2025 | - | 34,217 | 19,089 | 13,557 | 66,863
Net Book Value
As at 31 December 2025 | 42,500 | 5,233 | 5,856 | - | 53,589
As at 1 January 2025 | 102,500 | 7,258 | 7,321 | - | 117,079

Cost or valuation as at 31 December 2025 represented by:

| Land & Property
--- | ---
| Vintage vehicles | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
At cost | 42,500 | 39,450 | 24,945 | 13,557 | 120,452
| 42,500 | 39,450 | 24,945 | 13,557 | 120,452

The revaluation of the assets has had no effect on the corporation tax due by the company
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 500 |  | 500
Prepayments and accrued income | - |  | 1,798
Other debtors | 19 |  | 19
VAT | 2,574 |  | -
| 3,093 |  | 2,317

Page 5
Page 6
Great Dorset Steam Fair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 313 |  | 770
VAT | - |  | 2,119
Coronavirus Business Interruption loan (under 1yr) | 18,409 |  | 44,182
Accruals | 1,200 |  | 1,200
Directors' loan accounts | 30,000 |  | -
| 49,922 |  | 48,271

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Coronavirus Business Interruption loan (over 1yr) | - |  | 18,409

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,100 |  | 4,100

11. Reserves

| Revaluation reserve | Capital Redemption | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 112,497 | 2,800 | (81,924 )
Profit for year | - | - | 60,350
Deficit on revaluation | (62,469) | - | -
Other comprehensive income for the year | (62,469 ) | - | -
Total comprehensive income for the year | (62,469) | - | 60,350
As at 31 December 2025 | 50,028 | 2,800 | (21,574 )

12. Ultimate Parent Undertaking and Controlling Party
The address of the parent entity is:
117 The Wincombe Centre,
Wincombe Business Park,
Shafetsbury,
Dorset,
SP7 9QJ
The company's immediate parent is Hambledon Oke Limited, incorporated in England & Wales
Page 6