Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02184896 Mr Geoffrey Illingworth Mrs Lynne Illingworth Mrs Claire Brown Mr Mark Illingworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02184896 2024-12-31 02184896 2025-12-31 02184896 2025-01-01 2025-12-31 02184896 frs-core:CurrentFinancialInstruments 2025-12-31 02184896 frs-core:Non-currentFinancialInstruments 2025-12-31 02184896 frs-core:BetweenOneFiveYears 2025-12-31 02184896 frs-core:ComputerEquipment 2025-12-31 02184896 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02184896 frs-core:ComputerEquipment 2024-12-31 02184896 frs-core:FurnitureFittings 2025-12-31 02184896 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02184896 frs-core:FurnitureFittings 2024-12-31 02184896 frs-core:MotorVehicles 2025-12-31 02184896 frs-core:MotorVehicles 2025-01-01 2025-12-31 02184896 frs-core:MotorVehicles 2024-12-31 02184896 frs-core:WithinOneYear 2025-12-31 02184896 frs-core:ShareCapital 2025-12-31 02184896 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02184896 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02184896 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02184896 frs-bus:SmallEntities 2025-01-01 2025-12-31 02184896 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02184896 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02184896 frs-core:UnlistedNon-exchangeTraded 2025-12-31 02184896 frs-core:UnlistedNon-exchangeTraded 2024-12-31 02184896 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 02184896 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 02184896 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 02184896 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 02184896 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 02184896 frs-bus:Director1 2025-01-01 2025-12-31 02184896 frs-bus:Director2 2025-01-01 2025-12-31 02184896 frs-bus:Director3 2025-01-01 2025-12-31 02184896 frs-bus:Director4 2025-01-01 2025-12-31 02184896 frs-countries:EnglandWales 2025-01-01 2025-12-31 02184896 2023-12-31 02184896 2024-12-31 02184896 2024-01-01 2024-12-31 02184896 frs-core:CurrentFinancialInstruments 2024-12-31 02184896 frs-core:Non-currentFinancialInstruments 2024-12-31 02184896 frs-core:BetweenOneFiveYears 2024-12-31 02184896 frs-core:WithinOneYear 2024-12-31 02184896 frs-core:ShareCapital 2024-12-31 02184896 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02184896
Illingworth Supplies Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 02184896
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,185 20,787
Investments 5 2,500 -
38,685 20,787
CURRENT ASSETS
Stocks 161,376 182,837
Debtors 6 147,967 156,399
Cash at bank and in hand 59,324 41,985
368,667 381,221
Creditors: Amounts Falling Due Within One Year 7 (166,224 ) (161,696 )
NET CURRENT ASSETS (LIABILITIES) 202,443 219,525
TOTAL ASSETS LESS CURRENT LIABILITIES 241,128 240,312
Creditors: Amounts Falling Due After More Than One Year 8 (120,984 ) (138,095 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,499 ) (3,774 )
NET ASSETS 113,645 98,443
CAPITAL AND RESERVES
Called up share capital 11 2 2
Income Statement 113,643 98,441
SHAREHOLDERS' FUNDS 113,645 98,443
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 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 Income Statement.
On behalf of the board
Mrs Claire Brown
Director
20 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Illingworth Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02184896 . The registered office is Rear of 72 Otley Road, Guiseley, West Yorkshire, LS20 8BH.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue
2.3. 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.
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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 33% on costs
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 9 (2024: 9)
9 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 20,017 32,815 565 53,397
Additions 23,750 140 2,825 26,715
Disposals (20,017 ) - - (20,017 )
As at 31 December 2025 23,750 32,955 3,390 60,095
Depreciation
As at 1 January 2025 11,476 20,770 364 32,610
Provided during the period 2,357 1,258 727 4,342
Disposals (13,042 ) - - (13,042 )
As at 31 December 2025 791 22,028 1,091 23,910
Net Book Value
As at 31 December 2025 22,959 10,927 2,299 36,185
As at 1 January 2025 8,541 12,045 201 20,787
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 -
Additions 2,500
As at 31 December 2025 2,500
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 2,500
As at 1 January 2025 -
Page 4
Page 5
On 22 September 2025, the company purchased 10 shares in National Merchant Buying Society Limited. The total consideration for the shares was £2,500.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 143,564 154,167
Other debtors 4,403 2,232
147,967 156,399
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,589 3,735
Trade creditors 107,184 96,603
Bank loans and overdrafts 34,126 35,465
Other creditors 1,591 1,707
Taxation and social security 18,734 24,186
166,224 161,696
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,972 1,245
Bank loans 13,874 44,535
Other creditors 89,138 92,315
120,984 138,095
9. Secured Creditors
Of the creditors the following amounts are secured. The bank loan relates to HSBC UK Bank plc which holds a fixed and floating charge over the company's assets.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,561 4,980
Bank loans and overdrafts 48,000 80,000
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,589 3,735
Later than one year and not later than five years 17,972 1,245
22,561 4,980
22,561 4,980
Page 5
Page 6
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6