Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12254307 Mr Drew Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12254307 2024-10-31 12254307 2025-10-31 12254307 2024-11-01 2025-10-31 12254307 frs-core:CurrentFinancialInstruments 2025-10-31 12254307 frs-core:Non-currentFinancialInstruments 2025-10-31 12254307 frs-core:OtherResidualIntangibleAssets 2025-10-31 12254307 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 12254307 frs-core:OtherResidualIntangibleAssets 2024-10-31 12254307 frs-core:RevaluationReserve 2025-10-31 12254307 frs-core:ShareCapital 2025-10-31 12254307 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12254307 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12254307 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12254307 frs-bus:SmallEntities 2024-11-01 2025-10-31 12254307 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12254307 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12254307 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 12254307 frs-bus:OrdinaryShareClass1 2025-10-31 12254307 frs-bus:Director1 2024-11-01 2025-10-31 12254307 frs-countries:EnglandWales 2024-11-01 2025-10-31 12254307 2023-10-31 12254307 2024-10-31 12254307 2023-11-01 2024-10-31 12254307 frs-core:CurrentFinancialInstruments 2024-10-31 12254307 frs-core:Non-currentFinancialInstruments 2024-10-31 12254307 frs-core:RevaluationReserve 2024-10-31 12254307 frs-core:ShareCapital 2024-10-31 12254307 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12254307 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 12254307
Drew Roberts PT Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Drew Roberts PT Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Drew Roberts PT Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Drew Roberts PT Ltd For The Year Ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Drew Roberts PT Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Drew Roberts PT Ltd , as a body, in accordance with the terms of our engagement letter dated 27 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Drew Roberts PT Ltd and state those matters that we have agreed to state to the director of Drew Roberts PT Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Drew Roberts PT Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Drew Roberts PT Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Drew Roberts PT Ltd . You consider that Drew Roberts PT Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Drew Roberts PT Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24th July 2026

Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
Drew Roberts PT Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12254307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 46,450
|  |  | - |  | 46,450
CURRENT ASSETS
Debtors | 5 | 43,050 |  | - |
Cash at bank and in hand |  | 13,435 |  | 8,604 |
|  | 56,485 |  | 8,604 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,773 ) |  | (13,814 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,712 |  | (5,210 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,712 |  | 41,240
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (39,225 ) |  | (39,225 )
NET ASSETS |  |  | 487 |  | 2,015
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Revaluation reserve |  |  | - |  | 3,550
Profit and Loss Account |  |  | 486 |  | (1,536 )
SHAREHOLDERS' FUNDS |  |  | 487 |  | 2,015

Page 2
Page 3
Drew Roberts PT Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Drew Roberts Director
24th July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Drew Roberts PT Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Drew Roberts PT Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12254307 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The company's principle place of business is 103 Brook Ln, Alderley Edge, SK9 7RU.
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.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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Page 5
Drew Roberts PT Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 46,450
Disposals | (46,450 )
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | 46,450

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 43,050 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,183 |  | 8,183
Other loans | - |  | 2,292
Other creditors | 136 |  | 517
Taxation and social security | 8,454 |  | 2,822
| 16,773 |  | 13,814

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 39,225 |  | 39,225

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

9. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 5