Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01321936 Mr G R Darby Mrs S A Darby Mrs S A Darby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01321936 2024-12-31 01321936 2025-12-31 01321936 2025-01-01 2025-12-31 01321936 frs-core:CurrentFinancialInstruments 2025-12-31 01321936 frs-core:FurnitureFittings 2025-12-31 01321936 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01321936 frs-core:FurnitureFittings 2024-12-31 01321936 frs-core:MotorVehicles 2025-12-31 01321936 frs-core:MotorVehicles 2025-01-01 2025-12-31 01321936 frs-core:MotorVehicles 2024-12-31 01321936 frs-core:ShareCapital 2025-12-31 01321936 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01321936 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01321936 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01321936 frs-bus:SmallEntities 2025-01-01 2025-12-31 01321936 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01321936 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01321936 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 01321936 frs-bus:OrdinaryShareClass1 2025-12-31 01321936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 01321936 frs-bus:Director1 2025-01-01 2025-12-31 01321936 frs-bus:Director1 2024-12-31 01321936 frs-bus:Director1 2025-12-31 01321936 frs-bus:Director2 2025-01-01 2025-12-31 01321936 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01321936 frs-countries:EnglandWales 2025-01-01 2025-12-31 01321936 2023-12-31 01321936 2024-12-31 01321936 2024-01-01 2024-12-31 01321936 frs-core:CurrentFinancialInstruments 2024-12-31 01321936 frs-core:ShareCapital 2024-12-31 01321936 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01321936 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 01321936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 01321936
G R Darby Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Weatherer Bailey Bragg
Chartered Accountants
100 Boldmere Road
Sutton Coldfield
West Midlands
B73 5UB
G R Darby Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
G R Darby Investments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01321936

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,986 |  | 2,648
Investment Properties | 5 |  | 540,000 |  | 540,000
|  |  | 541,986 |  | 542,648
CURRENT ASSETS
Debtors | 6 | 33,230 |  | 33,346 |
Cash at bank and in hand |  | 3,562 |  | 2,061 |
|  | 36,792 |  | 35,407 |
Creditors: Amounts Falling Due Within One Year | 7 | (20,563 ) |  | (21,676 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,229 |  | 13,731
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 558,215 |  | 556,379
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,731 ) |  | (30,857 )
NET ASSETS |  |  | 527,484 |  | 525,522
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Non distributable reserves |  |  | 321,646 |  | 321,646
Profit and Loss Account |  |  | 205,738 |  | 203,776
SHAREHOLDERS' FUNDS |  |  | 527,484 |  | 525,522

Page 1
Page 2
G R Darby Investments Limited
Balance Sheet (continued)
As At 31 December 2025
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 G R Darby Director
17th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
G R Darby Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
G R Darby Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01321936 . The registered office is Wynn House , 60 High Street, Coleshill, West Midlands, B46 1AZ.
The presentation currency of the financial statements is in the Pound Sterling (£).
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 represents rental income and service charges and is recognised in the profit and loss account for the period to which it relates.
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% on reducing balance
Fixtures & Fittings | 10% on cost

2.4. 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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
Page 4
G R Darby Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 26,448 | 6,788 | 33,236
As at 31 December 2025 | 26,448 | 6,788 | 33,236
Depreciation
As at 1 January 2025 | 23,800 | 6,788 | 30,588
Provided during the period | 662 | - | 662
As at 31 December 2025 | 24,462 | 6,788 | 31,250
Net Book Value
As at 31 December 2025 | 1,986 | - | 1,986
As at 1 January 2025 | 2,648 | - | 2,648

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 540,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 188,000 |  | 188,000

Page 4
Page 5
G R Darby Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,293 |  | 26,708
Prepayments and accrued income | 6,937 |  | 6,638
| 33,230 |  | 33,346

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,112 |  | 1,616
Corporation tax | 5,410 |  | 5,254
VAT | 2,011 |  | 2,249
Accruals and deferred income | 10,978 |  | 10,928
Directors' loan accounts | 52 |  | 1,629
| 20,563 |  | 21,676

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

9. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the year ended 31 December 2025:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Graham Darby | (1,629 ) | 35,291 | (33,714 ) | - | (52 )

No interest is charged on loans from directors. Amounts are repayable on demand.
Page 5