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 09303911 Mr Derek Arthur Mrs Louise Arthur-Forster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09303911 2024-11-30 09303911 2025-11-30 09303911 2024-12-01 2025-11-30 09303911 frs-core:CurrentFinancialInstruments 2025-11-30 09303911 frs-core:ComputerEquipment 2025-11-30 09303911 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09303911 frs-core:ComputerEquipment 2024-11-30 09303911 frs-core:FurnitureFittings 2025-11-30 09303911 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09303911 frs-core:FurnitureFittings 2024-11-30 09303911 frs-core:PlantMachinery 2025-11-30 09303911 frs-core:PlantMachinery 2024-12-01 2025-11-30 09303911 frs-core:PlantMachinery 2024-11-30 09303911 frs-core:ShareCapital 2025-11-30 09303911 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 09303911 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 09303911 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09303911 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09303911 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09303911 frs-bus:SmallEntities 2024-12-01 2025-11-30 09303911 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09303911 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09303911 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 09303911 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 09303911 frs-core:UnlistedNon-exchangeTraded 2025-11-30 09303911 frs-core:UnlistedNon-exchangeTraded 2024-11-30 09303911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 09303911 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 09303911 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 09303911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 09303911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 09303911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 09303911 frs-bus:Director1 2024-12-01 2025-11-30 09303911 frs-bus:Director1 2024-11-30 09303911 frs-bus:Director1 2025-11-30 09303911 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 09303911 frs-countries:EnglandWales 2024-12-01 2025-11-30 09303911 2023-11-30 09303911 2024-11-30 09303911 2023-12-01 2024-11-30 09303911 frs-core:CurrentFinancialInstruments 2024-11-30 09303911 frs-core:ShareCapital 2024-11-30 09303911 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09303911 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30
Registered number: 09303911
Durnaford Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Templeman Financial Limited t/a MyFD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09303911
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,114 5,488
Investments 5 43,169 26,301
48,283 31,789
CURRENT ASSETS
Debtors 6 11,403 19,380
Cash at bank and in hand 3,776 31,543
15,179 50,923
Creditors: Amounts Falling Due Within One Year 7 (10,327 ) (34,038 )
NET CURRENT ASSETS (LIABILITIES) 4,852 16,885
TOTAL ASSETS LESS CURRENT LIABILITIES 53,135 48,674
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (4,445 ) (660 )
NET ASSETS 48,690 48,014
CAPITAL AND RESERVES
Called up share capital 9 10 10
Fair value reserve 11 16,773 2,492
Profit and Loss Account 31,907 45,512
SHAREHOLDERS' FUNDS 48,690 48,014
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Derek Arthur
Director
03/07/2026
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
Durnaford Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09303911 . The registered office is Greetwell Place, 2 Lime Kiln Way, Lincoln, Lincolnshire, LN2 4US.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 Straight Line Method 33% and 50% at cost
Fixtures & Fittings Straight Line Method 33% and 50% at cost
Computer Equipment Straight Line Method 33% and 50% at cost
2.4. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 16,419 215 1,681 18,315
Additions 4,624 - - 4,624
Disposals (5,774 ) - - (5,774 )
As at 30 November 2025 15,269 215 1,681 17,165
Depreciation
As at 1 December 2024 11,110 36 1,681 12,827
Provided during the period 4,891 107 - 4,998
Disposals (5,774 ) - - (5,774 )
As at 30 November 2025 10,227 143 1,681 12,051
Net Book Value
As at 30 November 2025 5,042 72 - 5,114
As at 1 December 2024 5,309 179 - 5,488
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 26,301
Additions 2,583
Fair value adjustments 14,285
As at 30 November 2025 43,169
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 43,169
As at 1 December 2024 26,301
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 19,380
VAT 210 -
Director's loan account 11,193 -
11,403 19,380
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 10,286 19,695
Other taxes and social security 41 -
VAT - 12,711
Director's loan account - 1,632
10,327 34,038
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 4,445 660
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Derek Arthur - 12,000 - - 12,000
The above loan is unsecured, interest charged at approved rates and repayable on demand.
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 December 2024 2,492 45,512
Profit for the year and total comprehensive income - 52,076
Dividends paid - (51,400)
Movements in fair value reserve 14,281 -
Transfer to/from Fair value reserve - (14,281)
As at 30 November 2025 16,773 31,907
Page 5