Acorah Software Products - Accounts Production 19.3.550 false true 11 July 2024 12 July 2023 false 12 July 2024 30 June 2025 30 June 2025 04160332 Ms Rebecca Bennett Mr Eamon Maxim Ms Rebecca Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04160332 2024-07-11 04160332 2025-06-30 04160332 2024-07-12 2025-06-30 04160332 frs-core:CurrentFinancialInstruments 2025-06-30 04160332 frs-core:ComputerEquipment 2025-06-30 04160332 frs-core:ComputerEquipment 2024-07-12 2025-06-30 04160332 frs-core:ComputerEquipment 2024-07-11 04160332 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-12 2025-06-30 04160332 frs-core:OtherResidualIntangibleAssets 2025-06-30 04160332 frs-core:OtherResidualIntangibleAssets 2024-07-12 2025-06-30 04160332 frs-core:OtherResidualIntangibleAssets 2024-07-11 04160332 frs-core:ShareCapital 2025-06-30 04160332 frs-core:RetainedEarningsAccumulatedLosses 2024-07-12 2025-06-30 04160332 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04160332 frs-bus:PrivateLimitedCompanyLtd 2024-07-12 2025-06-30 04160332 frs-bus:FilletedAccounts 2024-07-12 2025-06-30 04160332 frs-bus:SmallEntities 2024-07-12 2025-06-30 04160332 frs-bus:AuditExempt-NoAccountantsReport 2024-07-12 2025-06-30 04160332 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-12 2025-06-30 04160332 frs-bus:Director1 2024-07-12 2025-06-30 04160332 frs-bus:Director2 2024-07-12 2025-06-30 04160332 frs-bus:CompanySecretary1 2024-07-12 2025-06-30 04160332 frs-countries:EnglandWales 2024-07-12 2025-06-30 04160332 2023-07-11 04160332 2024-07-11 04160332 2023-07-12 2024-07-11 04160332 frs-core:CurrentFinancialInstruments 2024-07-11 04160332 frs-core:ShareCapital 2023-07-11 04160332 frs-core:ShareCapital 2024-07-11 04160332 frs-core:RetainedEarningsAccumulatedLosses 2023-07-12 2024-07-11 04160332 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-07-11 04160332 frs-core:RetainedEarningsAccumulatedLosses 2024-07-11
Registered number: 04160332
Alan Bennett Racing Ltd
Unaudited Financial Statements
For the Period 12 July 2024 to 30 June 2025
TAG Accountants Group Limited
Alan Bennett Racing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Alan Bennett Racing Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04160332

| 30 June 2025 | 11 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,538 |  | -
Tangible Assets | 5 |  | 11,667 |  | 12,000
|  |  | 19,205 |  | 12,000
CURRENT ASSETS
Debtors | 6 | 1,124 |  | 1 |
Cash at bank and in hand |  | 15,771 |  | 39,000 |
|  | 16,895 |  | 39,001 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,022 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,873 |  | 39,001
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,078 |  | 51,001
NET ASSETS |  |  | 27,078 |  | 51,001
CAPITAL AND RESERVES
Called up share capital |  |  | 1,001 |  | 1,001
Profit and Loss Account |  |  | 26,077 |  | 50,000
SHAREHOLDERS' FUNDS |  |  | 27,078 |  | 51,001

Page 1
Page 2
Alan Bennett Racing Ltd
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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

Ms Rebecca Bennett Director
7th August 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Alan Bennett Racing Ltd
Statement of Changes in Equity
For the Period 12 July 2024 to 30 June 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 12 July 2023 | 1,001 | 46,001 | 47,002
Profit for the year and total comprehensive income | - | 3,999 | 3,999
As at 11 July 2024 and 12 July 2024 | 1,001 | 50,000 | 51,001
Profit for the period and total comprehensive income | - | 29,664 | 29,664
Dividends paid | - | (53,587) | (53,587)
As at 30 June 2025 | 1,001 | 26,077 | 27,078

Page 3
Page 4
Alan Bennett Racing Ltd
Notes to the Financial Statements
For the Period 12 July 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Alan Bennett Racing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04160332 . The registered office is 121 Sheffield Road, Warmsworth, Doncaster, South Yorkshire, DN4 9QX.
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 - Other Intangible
Intangible assets relate to the acquisition of licences to operate as a bookmaker at a number of racecourses. These arewritten off over their expected useful economic lives.
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.

Computer Equipment | 33% RBM

Page 4
Page 5
Alan Bennett Racing Ltd
Notes to the Financial Statements (continued)
For the Period 12 July 2024 to 30 June 2025
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 period, 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 period was: 1 (2024: 4)
1 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 12 July 2024 | 10,000
Additions | 7,538
As at 30 June 2025 | 17,538
Amortisation
As at 12 July 2024 | 10,000
As at 30 June 2025 | 10,000
Net Book Value
As at 30 June 2025 | 7,538
As at 12 July 2024 | -

Page 5
Page 6
Alan Bennett Racing Ltd
Notes to the Financial Statements (continued)
For the Period 12 July 2024 to 30 June 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 12 July 2024 | 12,000
Additions | 5,500
As at 30 June 2025 | 17,500
Depreciation
As at 12 July 2024 | -
Provided during the period | 5,833
As at 30 June 2025 | 5,833
Net Book Value
As at 30 June 2025 | 11,667
As at 12 July 2024 | 12,000

6. Debtors

| 30 June 2025 |  | 11 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,124 |  | -
Called up share capital not paid | - |  | 1
| 1,124 |  | 1

7. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 11 July 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,821 |  | -
Accruals and deferred income | 4,201 |  | -
| 9,022 |  | -

Page 6