Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08295072 A R Green S E Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08295072 2024-11-30 08295072 2025-11-30 08295072 2024-12-01 2025-11-30 08295072 frs-core:CurrentFinancialInstruments 2025-11-30 08295072 frs-core:Non-currentFinancialInstruments 2025-11-30 08295072 frs-core:BetweenOneFiveYears 2025-11-30 08295072 frs-core:ComputerEquipment 2025-11-30 08295072 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08295072 frs-core:ComputerEquipment 2024-11-30 08295072 frs-core:FurnitureFittings 2025-11-30 08295072 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08295072 frs-core:FurnitureFittings 2024-11-30 08295072 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 08295072 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 08295072 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 08295072 frs-core:MotorVehicles 2025-11-30 08295072 frs-core:MotorVehicles 2024-12-01 2025-11-30 08295072 frs-core:MotorVehicles 2024-11-30 08295072 frs-core:PlantMachinery 2025-11-30 08295072 frs-core:PlantMachinery 2024-12-01 2025-11-30 08295072 frs-core:PlantMachinery 2024-11-30 08295072 frs-core:WithinOneYear 2025-11-30 08295072 frs-core:ShareCapital 2025-11-30 08295072 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08295072 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08295072 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08295072 frs-bus:SmallEntities 2024-12-01 2025-11-30 08295072 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08295072 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08295072 frs-bus:Director1 2024-12-01 2025-11-30 08295072 frs-bus:Director2 2024-12-01 2025-11-30 08295072 frs-countries:EnglandWales 2024-12-01 2025-11-30 08295072 2023-11-30 08295072 2024-11-30 08295072 2023-12-01 2024-11-30 08295072 frs-core:CurrentFinancialInstruments 2024-11-30 08295072 frs-core:Non-currentFinancialInstruments 2024-11-30 08295072 frs-core:BetweenOneFiveYears 2024-11-30 08295072 frs-core:WithinOneYear 2024-11-30 08295072 frs-core:ShareCapital 2024-11-30 08295072 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08295072
Cheshire Show Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Cheshire Show Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Cheshire Show Services Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08295072

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 231,694 |  | 307,672
|  |  | 231,694 |  | 307,672
CURRENT ASSETS
Stocks | 5 | 14,750 |  | 15,100 |
Debtors | 6 | 65,125 |  | 94,482 |
Cash at bank and in hand |  | 6,283 |  | 23,993 |
|  | 86,158 |  | 133,575 |
Creditors: Amounts Falling Due Within One Year | 7 | (125,415 ) |  | (172,638 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,257 ) |  | (39,063 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 192,437 |  | 268,609
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (146,106 ) |  | (199,504 )
NET ASSETS |  |  | 46,331 |  | 69,105
CAPITAL AND RESERVES
Called up share capital | 11 |  | 101 |  | 101
Profit and Loss Account |  |  | 46,230 |  | 69,004
SHAREHOLDERS' FUNDS |  |  | 46,331 |  | 69,105

Page 1
Page 2
Cheshire Show Services Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

S E Green Director
8 July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Cheshire Show Services Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Cheshire Show Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08295072 . The registered office is 45 City Road, Chester, CH1 3AE.
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.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 show jumping equipment and from the rendering of show jumping 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:

Freehold | not depreciated
Plant & Machinery | 20% on cost
Motor Vehicles | 25% on net book value
Fixtures & Fittings | 33% on cost
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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
Cheshire Show Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. 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 comprehensive income because of items of income or expense that are taxable or deductible in other year 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 for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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.
Page 4
Page 5
Cheshire Show Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 74,977 | 202,671 | 217,228 | 37,416
Additions | - | - | - | 9,063
Disposals | - | (4,626 ) | (108,440 ) | -
Transfers | - | (82,500 ) | 82,500 | -
As at 30 November 2025 | 74,977 | 115,545 | 191,288 | 46,479
Depreciation
As at 1 December 2024 | - | 55,038 | 139,568 | 30,014
Provided during the period | - | 23,098 | 33,962 | 3,670
Disposals | - | (4,626 ) | (84,129 ) | -
Transfers | - | (16,500 ) | 16,500 | -
As at 30 November 2025 | - | 57,010 | 105,901 | 33,684
Net Book Value
As at 30 November 2025 | 74,977 | 58,535 | 85,387 | 12,795
As at 1 December 2024 | 74,977 | 147,633 | 77,660 | 7,402

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 964 | 533,256
Additions | - | 9,063
Disposals | - | (113,066 )
Transfers | - | -
As at 30 November 2025 | 964 | 429,253
Depreciation
As at 1 December 2024 | 964 | 225,584
Provided during the period | - | 60,730
Disposals | - | (88,755 )
Transfers | - | -
As at 30 November 2025 | 964 | 197,559
Net Book Value
As at 30 November 2025 | - | 231,694
As at 1 December 2024 | - | 307,672

Page 5
Page 6
Cheshire Show Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 14,750 |  | 15,100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,794 |  | 39,732
Other debtors | 46,331 |  | 54,750
| 65,125 |  | 94,482

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,071 |  | 48,596
Trade creditors | 564 |  | 72
Bank loans and overdrafts | 19,077 |  | 19,076
Other creditors | 61,135 |  | 102,095
Taxation and social security | 12,568 |  | 2,799
| 125,415 |  | 172,638

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 90,308 |  | 139,511
Bank loans | 55,798 |  | 59,993
| 146,106 |  | 199,504

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured over the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 122,378 |  | 188,107
Bank loans and overdrafts | 63,467 |  | 57,227

Page 6
Page 7
Cheshire Show Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 32,071 |  | 48,596
Later than one year and not later than five years | 90,308 |  | 139,511
| 122,379 |  | 188,107
| 122,379 |  | 188,107

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

12. Related Party Transactions
The directors make an interest free loan available to the company throughout the period which is repayable on demand. The amount owed by the company at the year end was £58,464 (2024 - £99,292).
Page 7