Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09315961 Mr Barry Cheetham Mr Stephen Fisher Mr Laurence Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09315961 2024-11-30 09315961 2025-11-30 09315961 2024-12-01 2025-11-30 09315961 frs-core:CurrentFinancialInstruments 2025-11-30 09315961 frs-core:ComputerEquipment 2025-11-30 09315961 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09315961 frs-core:ComputerEquipment 2024-11-30 09315961 frs-core:MotorVehicles 2025-11-30 09315961 frs-core:MotorVehicles 2024-12-01 2025-11-30 09315961 frs-core:MotorVehicles 2024-11-30 09315961 frs-core:SharePremium 2025-11-30 09315961 frs-core:ShareCapital 2025-11-30 09315961 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09315961 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09315961 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09315961 frs-bus:SmallEntities 2024-12-01 2025-11-30 09315961 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09315961 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09315961 frs-bus:Director1 2024-12-01 2025-11-30 09315961 frs-bus:Director2 2024-12-01 2025-11-30 09315961 frs-bus:Director3 2024-12-01 2025-11-30 09315961 1 2024-12-01 2025-11-30 09315961 frs-countries:EnglandWales 2024-12-01 2025-11-30 09315961 2023-11-30 09315961 2024-11-30 09315961 2023-12-01 2024-11-30 09315961 frs-core:CurrentFinancialInstruments 2024-11-30 09315961 frs-core:WithinOneYear 2024-11-30 09315961 frs-core:SharePremium 2024-11-30 09315961 frs-core:ShareCapital 2024-11-30 09315961 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09315961 1 2023-12-01 2024-11-30
Registered number: 09315961
Blue Fish Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09315961
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,696 49,134
65,696 49,134
CURRENT ASSETS
Debtors 5 382,257 221,004
Cash at bank and in hand 734,213 459,756
1,116,470 680,760
Creditors: Amounts Falling Due Within One Year 6 (807,441 ) (501,551 )
NET CURRENT ASSETS (LIABILITIES) 309,029 179,209
TOTAL ASSETS LESS CURRENT LIABILITIES 374,725 228,343
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,069 ) (12,069 )
NET ASSETS 358,656 216,274
CAPITAL AND RESERVES
Called up share capital 164 164
Share premium account 9,960 9,960
Profit and Loss Account 348,532 206,150
SHAREHOLDERS' FUNDS 358,656 216,274
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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
Mr Stephen Fisher
Director
8 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blue Fish Construction Ltd is a private company, limited by shares and incorporated in England & Wales. The registered company number is 09315961 and the registered office is Calpe House, 20 Little Minster Street, Winchester, Hampshire, SO23 9HB.
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 recognised based on the stage of completion. The stage of completion is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:
Motor Vehicles 25% straight line & 25% reducing balance
Office equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account as incurred.
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2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 4 4
4 4
4. Tangible Assets
Motor Vehicles Office equipment Total
£ £ £
Cost
As at 1 December 2024 70,235 19,460 89,695
Additions 39,094 999 40,093
Disposals (28,245 ) (3,029 ) (31,274 )
As at 30 November 2025 81,084 17,430 98,514
Depreciation
As at 1 December 2024 32,690 7,871 40,561
Provided during the period 18,559 4,408 22,967
Disposals (28,245 ) (2,465 ) (30,710 )
As at 30 November 2025 23,004 9,814 32,818
Net Book Value
As at 30 November 2025 58,080 7,616 65,696
As at 1 December 2024 37,545 11,589 49,134
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 341,490 182,040
Amounts owed by participating interests 40,000 38,242
Other debtors 767 722
382,257 221,004
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,343
Trade creditors 400,152 231,521
Other creditors 95,909 100,765
Taxation and social security 311,380 167,922
807,441 501,551
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 1,343
8. Related Party Transactions
The total amount due to a company under common control at the year end was £40,000 (2024 : £38,242) .
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