Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13131524 Mr J Farrington Mrs A Farrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13131524 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-03-31 13131524 2025-03-31 13131524 2026-03-31 13131524 2025-04-01 2026-03-31 13131524 frs-core:CurrentFinancialInstruments 2026-03-31 13131524 frs-core:Non-currentFinancialInstruments 2026-03-31 13131524 frs-core:FurnitureFittings 2026-03-31 13131524 frs-core:FurnitureFittings 2025-04-01 2026-03-31 13131524 frs-core:FurnitureFittings 2025-03-31 13131524 frs-core:SharePremium 2026-03-31 13131524 frs-core:ShareCapital 2026-03-31 13131524 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13131524 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13131524 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13131524 frs-bus:SmallEntities 2025-04-01 2026-03-31 13131524 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13131524 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13131524 frs-bus:Director1 2025-04-01 2026-03-31 13131524 frs-bus:Director2 2025-04-01 2026-03-31 13131524 frs-countries:EnglandWales 2025-04-01 2026-03-31 13131524 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 13131524 2024-03-31 13131524 2025-03-31 13131524 2024-04-01 2025-03-31 13131524 frs-core:CurrentFinancialInstruments 2025-03-31 13131524 frs-core:Non-currentFinancialInstruments 2025-03-31 13131524 frs-core:SharePremium 2025-03-31 13131524 frs-core:ShareCapital 2025-03-31 13131524 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13131524
FRPC Ltd
Financial Statements
For The Year Ended 31 March 2026
Sturgess Hutchinson
FRPC Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
FRPC Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13131524

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,321 |  | -
Investment Properties | 5 |  | 1,944,205 |  | 2,113,663
|  |  | 1,977,526 |  | 2,113,663
CURRENT ASSETS
Debtors | 6 | 79,619 |  | 205,026 |
Cash at bank and in hand |  | 183,882 |  | 101,521 |
|  | 263,501 |  | 306,547 |
Creditors: Amounts Falling Due Within One Year | 7 | (242,008 ) |  | (236,256 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,493 |  | 70,291
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,999,019 |  | 2,183,954
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (308,446 ) |  | (426,174 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,331 ) |  | -
NET ASSETS |  |  | 1,684,242 |  | 1,757,780
CAPITAL AND RESERVES
Called up share capital | 9 |  | 102 |  | 102
Share premium account |  |  | 761,631 |  | 761,631
Profit and Loss Account |  |  | 922,509 |  | 996,047
SHAREHOLDERS' FUNDS |  |  | 1,684,242 |  | 1,757,780

Page 1
Page 2
FRPC Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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.
On behalf of the board

Mr J Farrington Director
10/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
FRPC Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
FRPC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13131524 . The registered office is 21 New Walk, Leicester, LE1 6TE.
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.
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:

Fixtures & Fittings | 25% on reducing balance

2.4. Investment Properties
Investment properties are initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment properties are revalued to their fair value at each reporting date and any changes in fair value are recognised in the income statement.
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.
...CONTINUED
Page 3
Page 4
FRPC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | -
Additions | 36,362
As at 31 March 2026 | 36,362
Depreciation
As at 1 April 2025 | -
Provided during the period | 3,041
As at 31 March 2026 | 3,041
Net Book Value
As at 31 March 2026 | 33,321
As at 1 April 2025 | -

Page 4
Page 5
FRPC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 2,113,663
Additions | 241,405
Disposals | (410,863 )
As at 31 March 2026 | 1,944,205

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 1,944,205 |  | 2,113,663

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,971 |  | 29,516
Other debtors | 55,648 |  | 175,510
| 79,619 |  | 205,026

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 240,998 |  | 235,341
Taxation and social security | 1,010 |  | 915
| 242,008 |  | 236,256

Included in other creditors due < 1 year is a loan from Farrington Developments Limited, a company for which J Farrington and A Farrington are also directors and shareholders. The balance outstanding at the year end is £99,904 (2025 : £99,904).
Also included in creditors due < 1 year is a loan from Farrington Properties Limited, a company for which J Farrington and A Farrington are also directors and shareholders. The balance outstanding at the year end is £107,073 (2025 : £102,073)
Page 5
Page 6
FRPC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 308,446 |  | 426,174

The bank loans are secured by a fixed and floating charge over the assets of the company, including a first legal charge over the freehold property.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 308,446 |  | 426,174

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

Page 6