Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 30 April 2026 30 April 2026 00837643 Ms Diane Chapman Mr Walter Carpenter Mr Steven Carpenter Patricia Carpenter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00837643 2025-02-28 00837643 2026-04-30 00837643 2025-03-01 2026-04-30 00837643 frs-core:CurrentFinancialInstruments 2026-04-30 00837643 frs-core:ShareCapital 2026-04-30 00837643 frs-core:RetainedEarningsAccumulatedLosses 2025-03-01 2026-04-30 00837643 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 00837643 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-04-30 00837643 frs-bus:FilletedAccounts 2025-03-01 2026-04-30 00837643 frs-bus:SmallEntities 2025-03-01 2026-04-30 00837643 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-04-30 00837643 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-04-30 00837643 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-01 2026-04-30 00837643 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-04-30 00837643 frs-bus:Director1 2025-03-01 2026-04-30 00837643 frs-bus:Director2 2025-03-01 2026-04-30 00837643 frs-bus:Director3 2025-03-01 2026-04-30 00837643 frs-bus:CompanySecretary1 2025-03-01 2026-04-30 00837643 frs-countries:EnglandWales 2025-03-01 2026-04-30 00837643 2024-02-29 00837643 2025-02-28 00837643 2024-03-01 2025-02-28 00837643 frs-core:CurrentFinancialInstruments 2025-02-28 00837643 frs-core:ShareCapital 2024-02-29 00837643 frs-core:ShareCapital 2025-02-28 00837643 frs-core:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 00837643 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-02-29 00837643 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 00837643 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-29 00837643 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-02-28
Registered number: 00837643
Rylestor Limited
Unaudited Financial Statements
For the Period 1 March 2025 to 30 April 2026
Mostons
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 00837643
30 April 2026 28 February 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 - 180,000
- 180,000
CURRENT ASSETS
Debtors 5 17,873 11,847
Cash at bank and in hand 211,542 19,196
229,415 31,043
Creditors: Amounts Falling Due Within One Year 6 (49,933 ) (3,249 )
NET CURRENT ASSETS (LIABILITIES) 179,482 27,794
TOTAL ASSETS LESS CURRENT LIABILITIES 179,482 207,794
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 - (43,875 )
NET ASSETS 179,482 163,919
CAPITAL AND RESERVES
Called up share capital 8 999 999
Fair value reserve - 131,625
Profit and Loss Account 178,483 31,295
SHAREHOLDERS' FUNDS 179,482 163,919
Page 1
Page 2
For the period ending 30 April 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 Steven Carpenter
Director
24/06/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Fair value reserve Profit and Loss Account Total
£ £ £ £
As at 1 March 2024 999 130,005 22,212 153,216
Profit for the year and total comprehensive income - - 12,535 12,535
Dividends paid - - (1,832) (1,832)
Movements in fair value reserve - 1,620 - 1,620
Transfer to/from Fair value reserve - - (1,620) (1,620)
As at 28 February 2025 and 1 March 2025 999 131,625 31,295 163,919
Profit for the period and total comprehensive income - - 149,186 149,186
Dividends paid - - (1,998) (1,998)
Transfer to/from Profit & Loss Account - (131,625 ) - (131,625)
As at 30 April 2026 999 - 178,483 179,482
The companies property has been sold and the Revaluation amounts released.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Rylestor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00837643 . The registered office is Bull Lane, Acton, Nr.Sudbury, West Suffolk, CO10 0BD.
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. 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.
2.5. 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 period, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Investment Property
30 April 2026
£
Fair Value
As at 1 March 2025 180,000
Disposals (180,000 )
As at 30 April 2026 -
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
30 April 2026 28 February 2025
£ £
Cost - 4,500
5. Debtors
30 April 2026 28 February 2025
£ £
Due within one year
Trade debtors - 248
Amounts owed by associates 17,873 11,599
17,873 11,847
6. Creditors: Amounts Falling Due Within One Year
30 April 2026 28 February 2025
£ £
Corporation tax 45,977 429
Accruals and deferred income 3,956 2,820
49,933 3,249
7. Deferred Taxation
The provision for deferred tax is made up as follows:
30 April 2026 28 February 2025
£ £
Other timing differences - 43,875
8. Share Capital
30 April 2026 28 February 2025
£ £
Allotted, Called up and fully paid 999 999
Page 5
Page 6
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
30 April 2026 28 February 2025
£ £
Mr Steven Carpenter 500 500
Mr Walter Carpenter 334 334
Ms Diane Chapman 332 332
10. Related Party Transactions
Other debtors include an amount due from Rylestor (Contractors) Limited of £17,873 (2025 £15,599), a company in which W E Carpenter is a director and shareholder.
Page 6