Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02937523 Mr G Bell Mr G James Mr S Thomas Mr R Kite Mr D Winnington Mr A Reilly Dr W Slade Mr D Madeley Mr T Moscrop Mr A Lawson Mr S Dixon Mr J Mann Fisher Mr A Ryder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02937523 2024-12-31 02937523 2025-12-31 02937523 2025-01-01 2025-12-31 02937523 frs-core:CurrentFinancialInstruments 2025-12-31 02937523 frs-core:ShareCapital 2025-12-31 02937523 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02937523 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02937523 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02937523 frs-bus:SmallEntities 2025-01-01 2025-12-31 02937523 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02937523 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02937523 frs-bus:Director1 2025-01-01 2025-12-31 02937523 frs-bus:Director2 2025-01-01 2025-12-31 02937523 frs-bus:Director3 2025-01-01 2025-12-31 02937523 frs-bus:Director4 2025-01-01 2025-12-31 02937523 frs-bus:Director5 2025-01-01 2025-12-31 02937523 frs-bus:Director6 2025-01-01 2025-12-31 02937523 frs-bus:Director7 2025-01-01 2025-12-31 02937523 frs-bus:Director8 2025-01-01 2025-12-31 02937523 frs-bus:Director9 2025-01-01 2025-12-31 02937523 frs-bus:Director10 2025-01-01 2025-12-31 02937523 frs-bus:Director11 2025-01-01 2025-12-31 02937523 frs-bus:Director12 2025-01-01 2025-12-31 02937523 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02937523 frs-core:CurrentFinancialInstruments 2 2025-12-31 02937523 frs-countries:EnglandWales 2025-01-01 2025-12-31 02937523 2023-12-31 02937523 2024-12-31 02937523 2024-01-01 2024-12-31 02937523 frs-core:CurrentFinancialInstruments 2024-12-31 02937523 frs-core:ShareCapital 2024-12-31 02937523 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02937523 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 02937523
Shorthorn Sires UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Montacs
Shorthorn Sires UK Limited
Contents
Contents

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

Page 1
Shorthorn Sires UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02937523

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 29,807 |  | 30,701 |
Debtors | 5 | 31,947 |  | 45,980 |
Cash at bank and in hand |  | 34,918 |  | 22,145 |
|  | 96,672 |  | 98,826 |
Creditors: Amounts Falling Due Within One Year | 6 | (65,677 ) |  | (68,223 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,995 |  | 30,603
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,995 |  | 30,603
NET ASSETS |  |  | 30,995 |  | 30,603
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 29,995 |  | 29,603
SHAREHOLDERS' FUNDS |  |  | 30,995 |  | 30,603

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 S Thomas Director
20/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Shorthorn Sires UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Shorthorn Sires UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02937523 . The registered office is Holme House, Ainstable, Carlisle, CA4 9RH.
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.
2.3. 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.
2.4. Gift aid payments
Gift aid payments are recognised as distribution to owners from retained earnings with there being no legal obligation to make payments.
The accounting policy for gift aid payments also results in the company recognising a taxation charge on its profits for the year. However, the application of the exception under paragraph 29.12A of FRS 102 provides relief in respect of the accounting forthe tax charge. This results in an overall nil impact on the tax charge for tax in the Income Statement. This exception is only applicable as it is probable that the gift aid payment will be made by the company to the parent charity within 9 months of the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 29,807 |  | 30,701

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,947 |  | 45,980

Page 2
Page 3
Shorthorn Sires UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,313 |  | 980
VAT | 8,278 |  | 7,917
Shorthorn Sires Loan 2022 | 20,000 |  | 20,000
Accruals and deferred income | 6,870 |  | 8,788
Amounts owed to group undertakings | 28,216 |  | 30,538
| 65,677 |  | 68,223

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 3