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 01876307 Mr Andrew Barber Miss Marianne CLAPTON Ms Kelly O'Neill Mr Owen Sargant Mrs Lenie Helena STEPHENS-VOORHORST Mr Darren TAYLOR-LANE Mr Robert WHITE Mrs Joanne Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01876307 2024-12-31 01876307 2025-12-31 01876307 2025-01-01 2025-12-31 01876307 frs-core:CurrentFinancialInstruments 2025-12-31 01876307 frs-core:Non-currentFinancialInstruments 2025-12-31 01876307 frs-core:ComputerEquipment 2025-12-31 01876307 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01876307 frs-core:ComputerEquipment 2024-12-31 01876307 frs-core:FurnitureFittings 2025-12-31 01876307 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01876307 frs-core:FurnitureFittings 2024-12-31 01876307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01876307 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 01876307 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01876307 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01876307 frs-core:MotorVehicles 2025-12-31 01876307 frs-core:MotorVehicles 2025-01-01 2025-12-31 01876307 frs-core:MotorVehicles 2024-12-31 01876307 frs-core:PlantMachinery 2025-12-31 01876307 frs-core:PlantMachinery 2025-01-01 2025-12-31 01876307 frs-core:PlantMachinery 2024-12-31 01876307 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01876307 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01876307 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01876307 frs-bus:SmallEntities 2025-01-01 2025-12-31 01876307 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01876307 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01876307 frs-bus:Director1 2025-01-01 2025-12-31 01876307 frs-bus:Director2 2025-01-01 2025-12-31 01876307 frs-bus:Director3 2025-01-01 2025-12-31 01876307 frs-bus:Director4 2025-01-01 2025-12-31 01876307 frs-bus:Director5 2025-01-01 2025-12-31 01876307 frs-bus:Director6 2025-01-01 2025-12-31 01876307 frs-bus:Director7 2025-01-01 2025-12-31 01876307 frs-bus:Director8 2025-01-01 2025-12-31 01876307 frs-core:CurrentFinancialInstruments 1 2025-12-31 01876307 frs-core:Non-currentFinancialInstruments 1 2025-12-31 01876307 frs-countries:EnglandWales 2025-01-01 2025-12-31 01876307 2023-12-31 01876307 2024-12-31 01876307 2024-01-01 2024-12-31 01876307 frs-core:CurrentFinancialInstruments 2024-12-31 01876307 frs-core:Non-currentFinancialInstruments 2024-12-31 01876307 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01876307 frs-core:CurrentFinancialInstruments 1 2024-12-31 01876307 frs-core:Non-currentFinancialInstruments 1 2024-12-31 01876307 frs-core:Non-currentFinancialInstruments 2 2024-12-31
Registered number: 01876307
GAFIRS
Unaudited Financial Statements
For The Year Ended 31 December 2025
ALP Accountancy Ltd
19 Beaufort Close
Lee-On-The-Solent
PO13 8FN
GAFIRS
Contents
Contents

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

Page 1
GAFIRS
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01876307

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 319,771 |  | 309,310
|  |  | 319,771 |  | 309,310
CURRENT ASSETS
Stocks | 5 | 27,068 |  | 16,238 |
Debtors | 6 | 231,221 |  | 520,023 |
Investments | 7 | 639,752 |  | - |
Cash at bank and in hand |  | 77,974 |  | 168,962 |
|  | 976,015 |  | 705,223 |
Creditors: Amounts Falling Due Within One Year | 8 | 4,952 |  | (6,706 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 980,967 |  | 698,517
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,300,738 |  | 1,007,827
NET ASSETS |  |  | 1,300,738 |  | 1,007,827
Income and Expenditure Account |  |  | 1,300,738 |  | 1,007,827
MEMBERS' FUNDS |  |  | 1,300,738 |  | 1,007,827

Page 1
Page 2
GAFIRS
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 Income and Expenditure Account.
On behalf of the board

Mr Owen Sargant Director
18th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GAFIRS
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
GAFIRS is a private company, limited by guarantee, incorporated in England & Wales, registered number 01876307 . The registered office is Boat House Lifeboat Lane, Alverstoke, Gosport, Hampshire, PO12 2TR.
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:

Freehold | 10% Reducing Balance
Leasehold | 10% Reducing Balance
Plant & Machinery | 10% Reducing Balance
Motor Vehicles | 10% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 10% Reducing Balance

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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
GAFIRS
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 27,727 | 474,946 | 59,185 | 332,599
Additions | 4,183 | - | 39,119 | -
As at 31 December 2025 | 31,910 | 474,946 | 98,304 | 332,599
Depreciation
As at 1 January 2025 | 25,669 | 292,169 | 11,246 | 275,863
Provided during the period | 485 | 18,278 | 6,424 | 5,674
As at 31 December 2025 | 26,154 | 310,447 | 17,670 | 281,537
Net Book Value
As at 31 December 2025 | 5,756 | 164,499 | 80,634 | 51,062
As at 1 January 2025 | 2,058 | 182,777 | 47,939 | 56,736

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 47,269 | 941,726
Additions | - | 43,302
As at 31 December 2025 | 47,269 | 985,028
Depreciation
As at 1 January 2025 | 27,469 | 632,416
Provided during the period | 1,980 | 32,841
As at 31 December 2025 | 29,449 | 665,257
Net Book Value
As at 31 December 2025 | 17,820 | 319,771
As at 1 January 2025 | 19,800 | 309,310

5. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 27,068 |  | 16,238

Page 4
Page 5
GAFIRS
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 215 |  | 903
Other debtors (1) | 212,500 |  | 110,000
VAT | 13,318 |  | 9,510
| 226,033 |  | 120,413
Due after more than one year
Gift aid recoverable | 3,137 |  | 1,532
Fuel duty recoverable | 2,051 |  | 1,746
Short term investments | - |  | 396,332
| 5,188 |  | 399,610
| 231,221 |  | 520,023

7. Current Asset Investments

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | 639,752 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | (4,952 ) |  | 6,678
Other creditors | - |  | 28
| (4,952 ) |  | 6,706

9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5