Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 July 2024 false 1 January 2025 31 December 2025 31 December 2025 10800479 Mr James Durr JDPM Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10800479 2024-12-31 10800479 2025-12-31 10800479 2025-01-01 2025-12-31 10800479 frs-core:CurrentFinancialInstruments 2025-12-31 10800479 frs-core:Non-currentFinancialInstruments 2025-12-31 10800479 frs-core:ShareCapital 2025-12-31 10800479 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 10800479 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 10800479 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10800479 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10800479 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10800479 frs-bus:SmallEntities 2025-01-01 2025-12-31 10800479 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10800479 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10800479 1 2025-01-01 2025-12-31 10800479 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 10800479 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 10800479 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 10800479 frs-bus:Director1 2025-01-01 2025-12-31 10800479 frs-countries:EnglandWales 2025-01-01 2025-12-31 10800479 2024-06-30 10800479 2024-12-31 10800479 2024-07-01 2024-12-31 10800479 frs-core:CurrentFinancialInstruments 2024-12-31 10800479 frs-core:Non-currentFinancialInstruments 2024-12-31 10800479 frs-core:ShareCapital 2024-12-31 10800479 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10800479 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 10800479
Alexander & Short Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10800479
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 420,209 179,459
420,209 179,459
CURRENT ASSETS
Stocks 5 447,416 298,683
Debtors 6 61,141 1,650
Cash at bank and in hand 70,529 199,319
579,086 499,652
Creditors: Amounts Falling Due Within One Year 7 (307,244 ) (388,749 )
NET CURRENT ASSETS (LIABILITIES) 271,842 110,903
TOTAL ASSETS LESS CURRENT LIABILITIES 692,051 290,362
Creditors: Amounts Falling Due After More Than One Year 8 (287,300 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,346 ) -
NET ASSETS 381,405 290,362
CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 70,038 -
Profit and Loss Account 311,365 290,360
SHAREHOLDERS' FUNDS 381,405 290,362
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 Profit and Loss Account.
On behalf of the board
Mr James Durr
Director
27/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Alexander & Short Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10800479 . The registered office is Office 15, 2a Bramley House Bramley Road, Long Eaton, Nottingham, NG10 3SX.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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: 1 (2024: 1)
1 1
4. Investment Property
31 December 2025
£
Fair Value
As at 1 January 2025 179,459
Additions 147,365
Revaluations 93,385
As at 31 December 2025 420,209
5. Stocks
31 December 2025 31 December 2024
£ £
Stock 447,416 298,683
6. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Prepayments and accrued income 1,153 1,650
Other debtors 59,988 -
61,141 1,650
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 1 -
Corporation tax 5,517 87,335
Directors' loan accounts 146,726 146,414
Amounts owed to group undertakings 155,000 155,000
307,244 388,749
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Bank loans 287,300 -
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9. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 - 290,360
Profit for the year and total comprehensive income - 91,043
Transfer to/from Fair value reserve - (70,038)
Transfer to/from Profit & Loss Account 70,038 -
As at 31 December 2025 70,038 311,365
11. Ultimate Controlling Party
The company's ultimate controlling party is JDPM Ltd by virtue of its ownership of 100% of the issued share capital in the company.  JDPM Ltd is a company registered in Engaland & Wales.
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