Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 13091948 Mr J A Blythin Mr R Picton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13091948 2025-02-28 13091948 2026-02-28 13091948 2025-03-01 2026-02-28 13091948 frs-core:CurrentFinancialInstruments 2026-02-28 13091948 frs-core:Non-currentFinancialInstruments 2026-02-28 13091948 frs-core:ShareCapital 2026-02-28 13091948 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 13091948 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13091948 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 13091948 frs-bus:SmallEntities 2025-03-01 2026-02-28 13091948 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13091948 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13091948 frs-core:CostValuation 2025-02-28 13091948 frs-core:CostValuation 2026-02-28 13091948 frs-core:ProvisionsForImpairmentInvestments 2025-02-28 13091948 frs-core:ProvisionsForImpairmentInvestments 2026-02-28 13091948 frs-bus:Director1 2025-03-01 2026-02-28 13091948 frs-bus:Director2 2025-03-01 2026-02-28 13091948 frs-countries:EnglandWales 2025-03-01 2026-02-28 13091948 2024-02-29 13091948 2025-02-28 13091948 2024-03-01 2025-02-28 13091948 frs-core:CurrentFinancialInstruments 2025-02-28 13091948 frs-core:Non-currentFinancialInstruments 2025-02-28 13091948 frs-core:ShareCapital 2025-02-28 13091948 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 13091948
The Blythin Lewis Picton Group Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Saul Fairholm Limited
Chartered Accountants
12 Tentercroft Street
Lincoln
Lincolnshire
LN5 7DB
The Blythin Lewis Picton Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Blythin Lewis Picton Group Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 13091948

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,806,089 |  | 1,806,089
|  |  | 1,806,089 |  | 1,806,089
CURRENT ASSETS
Debtors | 5 | 54,541 |  | 49,017 |
Cash at bank and in hand |  | 2,266 |  | 25,004 |
|  | 56,807 |  | 74,021 |
Creditors: Amounts Falling Due Within One Year | 6 | (555,441 ) |  | (463,712 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (498,634 ) |  | (389,691 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,307,455 |  | 1,416,398
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (150,000 )
NET ASSETS |  |  | 1,307,455 |  | 1,266,398
CAPITAL AND RESERVES
Called up share capital |  |  | 586,872 |  | 586,872
Profit and Loss Account |  |  | 720,583 |  | 679,526
SHAREHOLDERS' FUNDS |  |  | 1,307,455 |  | 1,266,398

Page 1
Page 2
The Blythin Lewis Picton Group Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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.
The financial statements were approved by the board of directors of The Blythin Lewis Picton Group Ltd (Company No. 13091948) on 25 June 2026 and were signed on its behalf by:

Mr R Picton Director
25/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Blythin Lewis Picton Group Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
The Blythin Lewis Picton Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13091948 . The registered office and principal place of business is The Point , Granite Way , Mountsorrel , Leicestershire , LE12 7TZ.
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. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
2.3. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.4. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.5. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.7. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.8. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Page 3
Page 4
The Blythin Lewis Picton Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 March 2025 | 1,806,089
As at 28 February 2026 | 1,806,089
Provision
As at 1 March 2025 | -
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | 1,806,089
As at 1 March 2025 | 1,806,089

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 54,541 |  | 49,017

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 150,000 |  | 200,000
Amounts owed to group undertakings | 343,191 |  | 185,962
Other creditors | 62,250 |  | 77,750
| 555,441 |  | 463,712

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 150,000

Bank Borrowings
Other loan is denominated in £ with interest charged at nominal rate, and the final instalment is due on 31 May 2026. The carrying amount at year end is £50,000 (2025 - £250,000).
Other loan is denominated in £ with interest charged at nominal rate, and is an interest only repayment loan. The carrying amount at year end is £100,000 (2025 - £100,000).
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