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 06367799 Mr Kieren Hasler Mr Robin Hasler Mr. Mikael Hasler Mr Robin Hasler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06367799 2024-12-31 06367799 2025-12-31 06367799 2025-01-01 2025-12-31 06367799 frs-core:CurrentFinancialInstruments 2025-12-31 06367799 frs-core:Non-currentFinancialInstruments 2025-12-31 06367799 frs-core:BetweenOneFiveYears 2025-12-31 06367799 frs-core:ComputerEquipment 2025-12-31 06367799 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06367799 frs-core:ComputerEquipment 2024-12-31 06367799 frs-core:FurnitureFittings 2025-12-31 06367799 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06367799 frs-core:FurnitureFittings 2024-12-31 06367799 frs-core:NetGoodwill 2025-12-31 06367799 frs-core:NetGoodwill 2025-01-01 2025-12-31 06367799 frs-core:NetGoodwill 2024-12-31 06367799 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06367799 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06367799 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06367799 frs-core:PlantMachinery 2025-12-31 06367799 frs-core:PlantMachinery 2025-01-01 2025-12-31 06367799 frs-core:PlantMachinery 2024-12-31 06367799 frs-core:WithinOneYear 2025-12-31 06367799 frs-core:ShareCapital 2025-12-31 06367799 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06367799 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06367799 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06367799 frs-bus:SmallEntities 2025-01-01 2025-12-31 06367799 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06367799 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06367799 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 06367799 frs-bus:OrdinaryShareClass1 2025-12-31 06367799 frs-bus:Director1 2025-01-01 2025-12-31 06367799 frs-bus:Director2 2025-01-01 2025-12-31 06367799 frs-bus:Director3 2025-01-01 2025-12-31 06367799 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06367799 frs-countries:EnglandWales 2025-01-01 2025-12-31 06367799 2023-12-31 06367799 2024-12-31 06367799 2024-01-01 2024-12-31 06367799 frs-core:CurrentFinancialInstruments 2024-12-31 06367799 frs-core:Non-currentFinancialInstruments 2024-12-31 06367799 frs-core:BetweenOneFiveYears 2024-12-31 06367799 frs-core:WithinOneYear 2024-12-31 06367799 frs-core:ShareCapital 2024-12-31 06367799 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06367799 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 06367799
The New Cyder Barn Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Advoco (SW) Ltd
The New Cyder Barn Limited
Contents
Contents

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

Page 1
The New Cyder Barn Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06367799

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 46,918 |  | 68,581
Tangible Assets | 5 |  | 2,647,131 |  | 2,557,238
|  |  | 2,694,049 |  | 2,625,819
CURRENT ASSETS
Stocks | 6 | 3,352 |  | 3,192 |
Debtors | 7 | 14,942 |  | 64,038 |
Cash at bank and in hand |  | 10,221 |  | 3,550 |
|  | 28,515 |  | 70,780 |
Creditors: Amounts Falling Due Within One Year | 8 | (546,829 ) |  | (557,699 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (518,314 ) |  | (486,919 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,175,735 |  | 2,138,900
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,589,635 ) |  | (1,679,391 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (69,079 ) |  | (40,850 )
NET ASSETS |  |  | 517,021 |  | 418,659
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 516,921 |  | 418,559
SHAREHOLDERS' FUNDS |  |  | 517,021 |  | 418,659

Page 1
Page 2
The New Cyder Barn 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 Robin Hasler Director
15 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The New Cyder Barn Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The New Cyder Barn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06367799 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
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 - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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:

Freehold | nil
Plant & Machinery | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on reducing balance

2.5. 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.
2.6. 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
The New Cyder Barn Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. 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: 4)
3 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 433,245
As at 31 December 2025 | 433,245

...CONTINUED
Page 4
Page 5
The New Cyder Barn Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Amortisation
As at 1 January 2025 | 364,664
Provided during the period | 21,663
As at 31 December 2025 | 386,327
Net Book Value
As at 31 December 2025 | 46,918
As at 1 January 2025 | 68,581

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 2,378,141 | 392,568 | 472,732 | 1,565 | 3,245,006
Additions | - | 20,918 | 98,293 | - | 119,211
As at 31 December 2025 | 2,378,141 | 413,486 | 571,025 | 1,565 | 3,364,217
Depreciation
As at 1 January 2025 | - | 330,883 | 355,333 | 1,552 | 687,768
Provided during the period | - | 10,021 | 19,293 | 4 | 29,318
As at 31 December 2025 | - | 340,904 | 374,626 | 1,556 | 717,086
Net Book Value
As at 31 December 2025 | 2,378,141 | 72,582 | 196,399 | 9 | 2,647,131
As at 1 January 2025 | 2,378,141 | 61,685 | 117,399 | 13 | 2,557,238

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,352 |  | 3,192

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,942 |  | 64,038

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,167 |  | 9,167
Trade creditors | 41,375 |  | 25,814
Bank loans and overdrafts | 146,055 |  | 139,349
Funding Circle Loan Account < 1 | 33,203 |  | -
Other creditors | 240,581 |  | 288,492
Taxation and social security | 76,448 |  | 94,877
| 546,829 |  | 557,699

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,014 |  | 12,222
Bank loans > 1 | 1,523,303 |  | 1,667,169
Funding Circle Loan Account >1 | 63,318 |  | -
| 1,589,635 |  | 1,679,391

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,167 |  | 9,167
Later than one year and not later than five years | 3,014 |  | 12,222
| 12,181 |  | 21,389
| 12,181 |  | 21,389

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

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