Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02425671 Mr Robert Open Mr Robert Open false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02425671 2024-12-31 02425671 2025-12-31 02425671 2025-01-01 2025-12-31 02425671 frs-core:CurrentFinancialInstruments 2025-12-31 02425671 frs-core:FurnitureFittings 2025-12-31 02425671 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02425671 frs-core:FurnitureFittings 2024-12-31 02425671 frs-core:NetGoodwill 2025-12-31 02425671 frs-core:NetGoodwill 2025-01-01 2025-12-31 02425671 frs-core:NetGoodwill 2024-12-31 02425671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02425671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02425671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02425671 frs-core:MotorVehicles 2025-12-31 02425671 frs-core:MotorVehicles 2025-01-01 2025-12-31 02425671 frs-core:MotorVehicles 2024-12-31 02425671 frs-core:PlantMachinery 2025-12-31 02425671 frs-core:PlantMachinery 2025-01-01 2025-12-31 02425671 frs-core:PlantMachinery 2024-12-31 02425671 frs-core:ShareCapital 2025-12-31 02425671 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02425671 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02425671 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02425671 frs-bus:SmallEntities 2025-01-01 2025-12-31 02425671 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02425671 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02425671 1 2025-01-01 2025-12-31 02425671 frs-bus:Director1 2025-01-01 2025-12-31 02425671 frs-countries:EnglandWales 2025-01-01 2025-12-31 02425671 2023-12-31 02425671 2024-12-31 02425671 2024-01-01 2024-12-31 02425671 frs-core:CurrentFinancialInstruments 2024-12-31 02425671 frs-core:ShareCapital 2024-12-31 02425671 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02425671 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 02425671
R Open And Son Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02425671
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 132,937 118,392
132,937 118,392
CURRENT ASSETS
Debtors 6 22,694 257,448
Cash at bank and in hand 1,011 12,088
23,705 269,536
Creditors: Amounts Falling Due Within One Year 7 (6,570 ) (219,874 )
NET CURRENT ASSETS (LIABILITIES) 17,135 49,662
TOTAL ASSETS LESS CURRENT LIABILITIES 150,072 168,054
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,781 ) (6,781 )
NET ASSETS 143,291 161,273
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 143,191 161,173
SHAREHOLDERS' FUNDS 143,291 161,273
Page 1
Page 2
For the year ending 31 December 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 Robert Open
Director
22/07/2026
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
R Open And Son Limited Registered number 02425671 , is a limited by shares company, incorporated in England & Wales. The Registered Office is 1 Sturgeon Cottages, Cow Watering Lane, Writtle, Chelmsford, Essex, CM1 3SD.
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 profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 1% straight line
Plant & Machinery 10% straight Line
Motor Vehicles 20% straight line
Fixtures & Fittings 10% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 5
As at 31 December 2025 5
Amortisation
As at 1 January 2025 5
As at 31 December 2025 5
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 123,301 15,424 38,270 5,889 182,884
Additions - 9,850 10,695 - 20,545
As at 31 December 2025 123,301 25,274 48,965 5,889 203,429
Depreciation
As at 1 January 2025 9,568 14,125 35,498 5,301 64,492
Provided during the period 1,232 788 3,396 584 6,000
As at 31 December 2025 10,800 14,913 38,894 5,885 70,492
Net Book Value
As at 31 December 2025 112,501 10,361 10,071 4 132,937
As at 1 January 2025 113,733 1,299 2,772 588 118,392
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 10,624
Other debtors - Applebys - 200,973
Other debtors (Debtors < 1 year) - 41,845
VAT 181 -
Other taxes and social security 22,513 4,006
22,694 257,448
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 49
VAT - 439
Accruals and deferred income 750 654
Director's loan account 5,821 218,732
6,570 219,874
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 6,781 6,781
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company's controlling party is Mr Robert Open , by virtue of his ownership of (99)% of the issued share capital in the company.
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