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 01350040 Mr Stanley Morris Mrs Brenda Morris Mr Martin Morris Mrs Karen Barr Mrs Brenda Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01350040 2024-12-31 01350040 2025-12-31 01350040 2025-01-01 2025-12-31 01350040 frs-core:CurrentFinancialInstruments 2025-12-31 01350040 frs-core:ComputerEquipment 2025-12-31 01350040 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01350040 frs-core:ComputerEquipment 2024-12-31 01350040 frs-core:FurnitureFittings 2025-12-31 01350040 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01350040 frs-core:FurnitureFittings 2024-12-31 01350040 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 01350040 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 01350040 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 01350040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 01350040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01350040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 01350040 frs-core:MotorVehicles 2025-12-31 01350040 frs-core:MotorVehicles 2025-01-01 2025-12-31 01350040 frs-core:MotorVehicles 2024-12-31 01350040 frs-core:RevaluationReserve 2024-12-31 01350040 frs-core:RevaluationReserve 2025-12-31 01350040 frs-core:ShareCapital 2025-12-31 01350040 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01350040 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01350040 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01350040 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01350040 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01350040 frs-bus:SmallEntities 2025-01-01 2025-12-31 01350040 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01350040 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01350040 frs-bus:Director1 2025-01-01 2025-12-31 01350040 frs-bus:Director2 2025-01-01 2025-12-31 01350040 frs-bus:Director3 2025-01-01 2025-12-31 01350040 frs-bus:Director4 2025-01-01 2025-12-31 01350040 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01350040 frs-countries:EnglandWales 2025-01-01 2025-12-31 01350040 2023-12-31 01350040 2024-12-31 01350040 2024-01-01 2024-12-31 01350040 frs-core:CurrentFinancialInstruments 2024-12-31 01350040 frs-core:RevaluationReserve 2024-12-31 01350040 frs-core:ShareCapital 2024-12-31 01350040 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01350040
Stephen Shawcross & Son (Auctioneers) Limited
Financial Statements
For The Year Ended 31 December 2025
Charles & Co.
Stephen Shawcross & Son (Auctioneers) Limited
Contents
Contents

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

Page 1
Stephen Shawcross & Son (Auctioneers) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01350040

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 438,390 |  | 445,255
|  |  | 438,390 |  | 445,255
CURRENT ASSETS
Stocks | 5 | 44,500 |  | 49,800 |
Debtors | 6 | 59,351 |  | 76,178 |
Cash at bank and in hand |  | 68,385 |  | 75,917 |
|  | 172,236 |  | 201,895 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,199 ) |  | (35,655 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 153,037 |  | 166,240
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 591,427 |  | 611,495
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (36,478 ) |  | (36,478 )
NET ASSETS |  |  | 554,949 |  | 575,017
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,100 |  | 1,100
Revaluation reserve | 9 |  | 140,389 |  | 140,389
Profit and Loss Account |  |  | 413,460 |  | 433,528
SHAREHOLDERS' FUNDS |  |  | 554,949 |  | 575,017

Page 1
Page 2
Stephen Shawcross & Son (Auctioneers) 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 Stanley Morris Director | Mrs Karen Barr Director
02/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Stephen Shawcross & Son (Auctioneers) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Stephen Shawcross & Son (Auctioneers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01350040 . The registered office is 7 Laptec Street, Swinton, Manchester, M27 8SE.
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. 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:

Leasehold | 4% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.4. 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.
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Stephen Shawcross & Son (Auctioneers) 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 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.
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.
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.
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 4 (2024: 5)
4 5
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Investment Properties | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 115,000 | 405,000 | 6,995 | 52,230
Disposals | - | - | (6,995 ) | -
As at 31 December 2025 | 115,000 | 405,000 | - | 52,230

...CONTINUED
Page 4
Page 5
Stephen Shawcross & Son (Auctioneers) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 82,800 | - | 5,751 | 45,419
Provided during the period | 4,600 | - | - | 1,021
Disposals | - | - | (5,751 ) | -
As at 31 December 2025 | 87,400 | - | - | 46,440
Net Book Value
As at 31 December 2025 | 27,600 | 405,000 | - | 5,790
As at 1 January 2025 | 32,200 | 405,000 | 1,244 | 6,811

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 5,529 | 584,754
Disposals | - | (6,995 )
As at 31 December 2025 | 5,529 | 577,759
Depreciation
As at 1 January 2025 | 5,529 | 139,499
Provided during the period | - | 5,621
Disposals | - | (5,751 )
As at 31 December 2025 | 5,529 | 139,369
Net Book Value
As at 31 December 2025 | - | 438,390
As at 1 January 2025 | - | 445,255

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 44,500 |  | 49,800

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 54,974 |  | 72,710
Prepayments and accrued income | 4,377 |  | 3,468
| 59,351 |  | 76,178

Page 5
Page 6
Stephen Shawcross & Son (Auctioneers) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,161 |  | 23,053
Other taxes and social security | 2,039 |  | 2,342
VAT | 5,713 |  | 6,746
Other creditors | 122 |  | 123
Accruals and deferred income | 2,780 |  | 3,150
Directors' loan accounts | 384 |  | 241
| 19,199 |  | 35,655

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,100 |  | 1,100

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 140,389 | 433,528
Loss for the year and total comprehensive income | - | (11,068 )
Dividends paid | - | (9,000)
As at 31 December 2025 | 140,389 | 413,460

Page 6