Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10696790 Mr Andrew Rafferty Mrs Philippa Rafferty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10696790 2025-03-31 10696790 2026-03-31 10696790 2025-04-01 2026-03-31 10696790 frs-core:CurrentFinancialInstruments 2026-03-31 10696790 frs-core:Non-currentFinancialInstruments 2026-03-31 10696790 frs-core:ComputerEquipment 2026-03-31 10696790 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10696790 frs-core:ComputerEquipment 2025-03-31 10696790 frs-core:MotorVehicles 2026-03-31 10696790 frs-core:MotorVehicles 2025-04-01 2026-03-31 10696790 frs-core:MotorVehicles 2025-03-31 10696790 frs-core:ShareCapital 2026-03-31 10696790 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10696790 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10696790 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10696790 frs-bus:SmallEntities 2025-04-01 2026-03-31 10696790 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10696790 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10696790 frs-bus:Director1 2025-04-01 2026-03-31 10696790 frs-bus:Director2 2025-04-01 2026-03-31 10696790 frs-countries:NorthernIreland 2025-04-01 2026-03-31 10696790 2024-03-31 10696790 2025-03-31 10696790 2024-04-01 2025-03-31 10696790 frs-core:CurrentFinancialInstruments 2025-03-31 10696790 frs-core:Non-currentFinancialInstruments 2025-03-31 10696790 frs-core:ShareCapital 2025-03-31 10696790 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
AR Lead Specialist Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10696790
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,055 13,308
10,055 13,308
CURRENT ASSETS
Debtors 5 78,595 1,955
Cash at bank and in hand 439,242 343,248
517,837 345,203
Creditors: Amounts Falling Due Within One Year 6 (255,937 ) (219,344 )
NET CURRENT ASSETS (LIABILITIES) 261,900 125,859
TOTAL ASSETS LESS CURRENT LIABILITIES 271,955 139,167
Creditors: Amounts Falling Due After More Than One Year 7 (8,401 ) (11,504 )
NET ASSETS 263,554 127,663
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 263,454 127,563
SHAREHOLDERS' FUNDS 263,554 127,663
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For the year ending 31 March 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 Andrew Rafferty
Director
29 June 2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
AR Lead Specialist Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number 10696790 . The registered office is 7 Sherwood Avenue, Stafford, ST17 9BX.
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:
Motor Vehicles 25.0% Reducing Balance
Computer Equipment 25.0% Reducing Balance
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 35,565 674 36,239
Additions - 166 166
As at 31 March 2026 35,565 840 36,405
Depreciation
As at 1 April 2025 22,472 459 22,931
Provided during the period 3,274 145 3,419
As at 31 March 2026 25,746 604 26,350
Net Book Value
As at 31 March 2026 9,819 236 10,055
As at 1 April 2025 13,093 215 13,308
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 65,400 -
Other debtors 13,195 1,955
78,595 1,955
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 21,786 1,687
Other creditors 160,357 173,998
Taxation and social security 73,794 43,659
255,937 219,344
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 8,401 11,504
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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