Acorah Software Products - Accounts Production 19.3.550 false true true false 18 October 2024 31 December 2025 31 December 2025 16026687 Mrs Helen Lunnon-Wood Mr Ben Lunnon-Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16026687 2024-10-17 16026687 2025-12-31 16026687 2024-10-18 2025-12-31 16026687 frs-core:CurrentFinancialInstruments 2025-12-31 16026687 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-18 2025-12-31 16026687 frs-core:OtherResidualIntangibleAssets 2025-12-31 16026687 frs-core:OtherResidualIntangibleAssets 2024-10-18 2025-12-31 16026687 frs-core:OtherResidualIntangibleAssets 2024-10-17 16026687 frs-core:ShareCapital 2025-12-31 16026687 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16026687 frs-bus:PrivateLimitedCompanyLtd 2024-10-18 2025-12-31 16026687 frs-bus:FilletedAccounts 2024-10-18 2025-12-31 16026687 frs-bus:SmallEntities 2024-10-18 2025-12-31 16026687 frs-bus:AuditExempt-NoAccountantsReport 2024-10-18 2025-12-31 16026687 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-18 2025-12-31 16026687 frs-bus:Director1 2024-10-18 2025-12-31 16026687 frs-bus:Director2 2024-10-18 2025-12-31 16026687 frs-countries:EnglandWales 2024-10-18 2025-12-31
Registered number: 16026687
High Flight Ltd
Unaudited Financial Statements
For the Period 18 October 2024 to 31 December 2025
Anchorage
ICAEW
High Flight Ltd
Contents
Contents

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

Page 1
High Flight Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16026687

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,040
|  |  | 2,040
CURRENT ASSETS
Debtors | 5 | 732 |
Cash at bank and in hand |  | 2,559 |
|  | 3,291 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,147 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,856 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,816 )
NET LIABILITIES |  |  | (2,816 )
CAPITAL AND RESERVES
Called up share capital |  |  | 2
Profit and Loss Account |  |  | (2,818 )
SHAREHOLDERS' FUNDS |  |  | (2,816)

For the period 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

Mrs Helen Lunnon-Wood Director
10/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
High Flight Ltd
Notes to the Financial Statements
For the Period 18 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
High Flight Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16026687 . The registered office is 1 Park Farm, Bourton-on-the-Water, Cheltenham, GL54 2HF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible fixed assets represent external website development costs capitalised at cost. Costs are only capitalised when they directly relate to the creation of a platform designed to generate future economic benefits. They are amortised to the profit and loss account on a straight-line basis over the estimated economic life of 10 years.
2.5. 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
High Flight Ltd
Notes to the Financial Statements (continued)
For the Period 18 October 2024 to 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 18 October 2024 | -
Additions | 2,205
As at 31 December 2025 | 2,205
Amortisation
As at 18 October 2024 | -
Provided during the period | 165
As at 31 December 2025 | 165
Net Book Value
As at 31 December 2025 | 2,040
As at 18 October 2024 | -

Intangible fixed assets represent external website development costs capitalised at cost. Costs are only capitalised when they directly relate to the creation of a platform designed to generate future economic benefits. Amortisation is provided on a straight-line basis over the estimated useful economic life of the website, which is 10 years.
5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 330
Prepayments and accrued income | 402
| 732

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Accruals and deferred income | 995
Directors' loan accounts | 7,152
| 8,147

Page 3
Page 4
High Flight Ltd
Notes to the Financial Statements (continued)
For the Period 18 October 2024 to 31 December 2025
7. Related Party Transactions
The company rents office premises to the company on a commercial basis. The amount payable by the company to the directors in this accounting period was £2,250, and this amount comprises part of the amounts owed to the directors on thier loan accounts at the balance sheet date.
Additionally, there was a loan from a director during the period of £4,250 which also forms part of the director's loan balance at the balance sheet date.
In total, £7,152 was owed to the directors by the company at the balance sheet date. The loans are interest-free, unsecured, and repayable on demand.
Page 4