Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03475960 Mr Andrew Flat Ms Anna Flatt Mr James Flatt Mrs Diane Flatt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03475960 2024-12-31 03475960 2025-12-31 03475960 2025-01-01 2025-12-31 03475960 frs-core:CurrentFinancialInstruments 2025-12-31 03475960 frs-core:Non-currentFinancialInstruments 2025-12-31 03475960 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 03475960 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 03475960 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 03475960 frs-core:ShareCapital 2025-12-31 03475960 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 03475960 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 03475960 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03475960 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03475960 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03475960 frs-bus:SmallEntities 2025-01-01 2025-12-31 03475960 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03475960 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03475960 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 03475960 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 03475960 frs-bus:Director1 2025-01-01 2025-12-31 03475960 frs-bus:Director1 2024-12-31 03475960 frs-bus:Director1 2025-12-31 03475960 frs-bus:Director2 2025-01-01 2025-12-31 03475960 frs-bus:Director3 2025-01-01 2025-12-31 03475960 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03475960 frs-countries:EnglandWales 2025-01-01 2025-12-31 03475960 2023-12-31 03475960 2024-12-31 03475960 2024-01-01 2024-12-31 03475960 frs-core:CurrentFinancialInstruments 2024-12-31 03475960 frs-core:Non-currentFinancialInstruments 2024-12-31 03475960 frs-core:ShareCapital 2024-12-31 03475960 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03475960 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 03475960
ARFF Ltd
Financial Statements
For The Year Ended 31 December 2025
ARFF Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
ARFF Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03475960

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,860,226 |  | 3,593,912
|  |  | 3,860,226 |  | 3,593,912
CURRENT ASSETS
Debtors | 5 | - |  | 189,211 |
Cash at bank and in hand |  | 9,736 |  | 9,771 |
|  | 9,736 |  | 198,982 |
Creditors: Amounts Falling Due Within One Year | 6 | (85,955 ) |  | (2,700 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (76,219 ) |  | 196,282
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,784,007 |  | 3,790,194
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,080,830 ) |  | (2,080,830 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (347,522 ) |  | (347,522 )
NET ASSETS |  |  | 1,355,655 |  | 1,361,842
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Fair value reserve | 10 |  | 1,481,543 |  | 1,481,543
Profit and Loss Account |  |  | (125,889 ) |  | (119,702 )
SHAREHOLDERS' FUNDS |  |  | 1,355,655 |  | 1,361,842

Page 1
Page 2
ARFF Ltd
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 Andrew Flat Director
9 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ARFF Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ARFF Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03475960 . The registered office is Marsh House, Kingston St Mary, Taunton, Somerset, TA2 8HH.
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. 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:
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 January 2025 | 3,593,912
Additions | 266,314
As at 31 December 2025 | 3,860,226
Net Book Value
As at 31 December 2025 | 3,860,226
As at 1 January 2025 | 3,593,912

Cost or valuation as at 31 December 2025 represented by:

| Investment Properties
--- | ---
| £
At cost | 3,860,226
| 3,860,226

The investment properties were valued on an open market basis on 31 December 2022 by the director.
Page 3
Page 4
ARFF Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | - |  | 189,211

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 2,700 |  | 2,700
Directors' loan accounts | 83,255 |  | -
| 85,955 |  | 2,700

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,080,830 |  | 2,080,830

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Flat | 189,211 | (272,466 ) | - | - | (83,255 )

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 1,481,543 | (119,702 )
Loss for the year and total comprehensive income | - | (6,187 )
As at 31 December 2025 | 1,481,543 | (125,889 )

Page 4