Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 07532876 Mr Alexander Vernon Mr Rozanne Vernon Mr Rozanne Vernon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07532876 2025-02-28 07532876 2026-02-28 07532876 2025-03-01 2026-02-28 07532876 frs-core:CurrentFinancialInstruments 2026-02-28 07532876 frs-core:FurnitureFittings 2026-02-28 07532876 frs-core:FurnitureFittings 2025-03-01 2026-02-28 07532876 frs-core:FurnitureFittings 2025-02-28 07532876 frs-core:MotorVehicles 2026-02-28 07532876 frs-core:MotorVehicles 2025-03-01 2026-02-28 07532876 frs-core:MotorVehicles 2025-02-28 07532876 frs-core:PlantMachinery 2025-03-01 2026-02-28 07532876 frs-core:ShareCapital 2026-02-28 07532876 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07532876 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07532876 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07532876 frs-bus:SmallEntities 2025-03-01 2026-02-28 07532876 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07532876 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07532876 frs-bus:Director1 2025-03-01 2026-02-28 07532876 frs-bus:Director2 2025-03-01 2026-02-28 07532876 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 07532876 frs-countries:EnglandWales 2025-03-01 2026-02-28 07532876 2024-02-29 07532876 2025-02-28 07532876 2024-03-01 2025-02-28 07532876 frs-core:CurrentFinancialInstruments 2025-02-28 07532876 frs-core:ShareCapital 2025-02-28 07532876 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 07532876
A&R Vernon Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
The Entrepreneurs Accountant (Ripple) Limited
ACCA
Kimberley Northwick
Mark
Highbridge
TA9 4PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07532876
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,564 14,112
Investment Properties 5 81,530 81,530
94,094 95,642
CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 51,963 51,621
Cash at bank and in hand 28,922 32,728
82,885 86,349
Creditors: Amounts Falling Due Within One Year 8 (7,284 ) (9,444 )
NET CURRENT ASSETS (LIABILITIES) 75,601 76,905
TOTAL ASSETS LESS CURRENT LIABILITIES 169,695 172,547
NET ASSETS 169,695 172,547
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 168,695 171,547
SHAREHOLDERS' FUNDS 169,695 172,547
Page 1
Page 2
For the year ending 28 February 2026 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 Alexander Vernon
Director
13 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A&R Vernon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07532876 . The registered office is Menner Gwidden House Tresavean, Lanner, Redruth, TR16 6JN.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 18% reducing balance
Fixtures & Fittings 2-3 years straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2025 34,727 11,794 46,521
Additions - 2,041 2,041
As at 28 February 2026 34,727 13,835 48,562
Depreciation
As at 1 March 2025 18,225 14,184 32,409
Provided during the period 2,793 796 3,589
As at 28 February 2026 21,018 14,980 35,998
Net Book Value
As at 28 February 2026 13,709 (1,145 ) 12,564
As at 1 March 2025 16,502 (2,390 ) 14,112
5. Investment Property
2026
£
Fair Value
As at 1 March 2025 and 28 February 2026 81,530
6. Stocks
2026 2025
£ £
Stock 2,000 2,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 200 -
Other debtors 51,763 51,621
51,963 51,621
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,744
Other creditors 7,284 7,700
7,284 9,444
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5