Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 04023453 Mr Brian Palmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04023453 2025-06-30 04023453 2026-06-30 04023453 2025-07-01 2026-06-30 04023453 frs-core:CurrentFinancialInstruments 2026-06-30 04023453 frs-core:Non-currentFinancialInstruments 2026-06-30 04023453 frs-core:FurnitureFittings 2026-06-30 04023453 frs-core:FurnitureFittings 2025-07-01 2026-06-30 04023453 frs-core:FurnitureFittings 2025-06-30 04023453 frs-core:NetGoodwill 2026-06-30 04023453 frs-core:NetGoodwill 2025-07-01 2026-06-30 04023453 frs-core:NetGoodwill 2025-06-30 04023453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 04023453 frs-core:PlantMachinery 2026-06-30 04023453 frs-core:PlantMachinery 2025-07-01 2026-06-30 04023453 frs-core:PlantMachinery 2025-06-30 04023453 frs-core:ShareCapital 2026-06-30 04023453 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 04023453 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 04023453 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 04023453 frs-bus:SmallEntities 2025-07-01 2026-06-30 04023453 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 04023453 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 04023453 frs-bus:Director1 2025-07-01 2026-06-30 04023453 frs-countries:EnglandWales 2025-07-01 2026-06-30 04023453 2024-06-30 04023453 2025-06-30 04023453 2024-07-01 2025-06-30 04023453 frs-core:CurrentFinancialInstruments 2025-06-30 04023453 frs-core:Non-currentFinancialInstruments 2025-06-30 04023453 frs-core:ShareCapital 2025-06-30 04023453 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 04023453
Palmer & Associates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
morgan consulting tewkesbury ltd
8 College Street
Gloucester
Glos
GL1 2NE
Palmer & Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Palmer & Associates Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 04023453

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,000 |  | 2,000
Tangible Assets | 5 |  | 5,294 |  | 7,059
|  |  | 7,294 |  | 9,059
CURRENT ASSETS
Cash at bank and in hand |  | 8,041 |  | 5,884 |
|  | 8,041 |  | 5,884 |
Creditors: Amounts Falling Due Within One Year | 6 | (136,490 ) |  | (130,602 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (128,449 ) |  | (124,718 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (121,155 ) |  | (115,659 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,385 ) |  | (12,981 )
NET LIABILITIES |  |  | (131,540 ) |  | (128,640 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (131,640 ) |  | (128,740 )
SHAREHOLDERS' FUNDS |  |  | (131,540) |  | (128,640)

Page 1
Page 2
Palmer & Associates Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 2026 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 Brian Palmer Director
17/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Palmer & Associates Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Palmer & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04023453 . The registered office is 12 Kingsholm Road, Gloucester, Glos, GL1 3AU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Freehold | 0
Plant & Machinery | 20
Fixtures & Fittings | 20

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

Page 3
Page 4
Palmer & Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2025 | 2,000
As at 30 June 2026 | 2,000
Net Book Value
As at 30 June 2026 | 2,000
As at 1 July 2025 | 2,000

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2025 | 19,753 | 25,491 | 45,244
As at 30 June 2026 | 19,753 | 25,491 | 45,244
Depreciation
As at 1 July 2025 | 17,674 | 20,511 | 38,185
Provided during the period | 520 | 1,245 | 1,765
As at 30 June 2026 | 18,194 | 21,756 | 39,950
Net Book Value
As at 30 June 2026 | 1,559 | 3,735 | 5,294
As at 1 July 2025 | 2,079 | 4,980 | 7,059

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 2,220 |  | 2,100
Director's loan account | 134,270 |  | 128,502
| 136,490 |  | 130,602

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,385 |  | 12,981

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4