Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05682871 Mr Paul Cummin Mrs Rachel Beeching Mrs Rachel Beeching iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05682871 2024-12-31 05682871 2025-12-31 05682871 2025-01-01 2025-12-31 05682871 frs-core:CurrentFinancialInstruments 2025-12-31 05682871 frs-core:Non-currentFinancialInstruments 2025-12-31 05682871 frs-core:ComputerEquipment 2025-12-31 05682871 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05682871 frs-core:ComputerEquipment 2024-12-31 05682871 frs-core:FurnitureFittings 2025-12-31 05682871 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05682871 frs-core:FurnitureFittings 2024-12-31 05682871 frs-core:MotorVehicles 2025-12-31 05682871 frs-core:MotorVehicles 2025-01-01 2025-12-31 05682871 frs-core:MotorVehicles 2024-12-31 05682871 frs-core:PlantMachinery 2025-12-31 05682871 frs-core:PlantMachinery 2025-01-01 2025-12-31 05682871 frs-core:PlantMachinery 2024-12-31 05682871 frs-core:WithinOneYear 2025-12-31 05682871 frs-core:ShareCapital 2025-12-31 05682871 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05682871 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05682871 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05682871 frs-bus:SmallEntities 2025-01-01 2025-12-31 05682871 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05682871 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05682871 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05682871 frs-bus:OrdinaryShareClass1 2025-12-31 05682871 frs-bus:Director1 2025-01-01 2025-12-31 05682871 frs-bus:Director2 2025-01-01 2025-12-31 05682871 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05682871 frs-countries:EnglandWales 2025-01-01 2025-12-31 05682871 2023-12-31 05682871 2024-12-31 05682871 2024-01-01 2024-12-31 05682871 frs-core:CurrentFinancialInstruments 2024-12-31 05682871 frs-core:Non-currentFinancialInstruments 2024-12-31 05682871 frs-core:BetweenOneFiveYears 2024-12-31 05682871 frs-core:WithinOneYear 2024-12-31 05682871 frs-core:ShareCapital 2024-12-31 05682871 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05682871 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 05682871
Beech Agency Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pages Accountancy Solutions Limited
Beech Agency Limited
Contents
Contents

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

Page 1
Beech Agency Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05682871

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,437 |  | 72,420
|  |  | 51,437 |  | 72,420
CURRENT ASSETS
Debtors | 5 | 14,137 |  | 15,845 |
Cash at bank and in hand |  | 48,437 |  | 39,417 |
|  | 62,574 |  | 55,262 |
Creditors: Amounts Falling Due Within One Year | 6 | (98,826 ) |  | (101,589 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,252 ) |  | (46,327 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,185 |  | 26,093
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,394 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,560 ) |  | (13,760 )
NET ASSETS |  |  | 4,625 |  | 4,939
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,525 |  | 4,839
SHAREHOLDERS' FUNDS |  |  | 4,625 |  | 4,939

Page 1
Page 2
Beech Agency 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

Mrs Rachel Beeching Director
07/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Beech Agency Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Beech Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05682871 . The registered office is 6 Bannister Green Villas, Felsted, Dunmow, Essex, CM6 3NN.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no estimates and assumptions which have had significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
2.3. 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.
2.4. 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 on the following bases:

Plant & Machinery | 15% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Page 4
Beech Agency Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade debtors and trade creditors.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. 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 profit.
2.8. 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 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.
Page 4
Page 5
Beech Agency Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 57,036 | 128,646 | 36,136 | 9,544 | 231,362
Additions | 1,247 | - | - | 907 | 2,154
As at 31 December 2025 | 58,283 | 128,646 | 36,136 | 10,451 | 233,516
Depreciation
As at 1 January 2025 | 16,921 | 102,515 | 31,656 | 7,850 | 158,942
Provided during the period | 8,742 | 8,710 | 4,308 | 1,377 | 23,137
As at 31 December 2025 | 25,663 | 111,225 | 35,964 | 9,227 | 182,079
Net Book Value
As at 31 December 2025 | 32,620 | 17,421 | 172 | 1,224 | 51,437
As at 1 January 2025 | 40,115 | 26,131 | 4,480 | 1,694 | 72,420

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,136 |  | 15,476
Other debtors | 1 |  | 369
| 14,137 |  | 15,845

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 644 |  | 457
Bank loans and overdrafts | 6,750 |  | 9,000
Other creditors | 68,511 |  | 78,737
Taxation and social security | 22,921 |  | 13,395
| 98,826 |  | 101,589

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 644
Bank loans | - |  | 6,750
| - |  | 7,394

Page 5
Page 6
Beech Agency Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Secured Creditors
Of the creditors the following amounts are secured on the asset concerned.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,101

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 644 |  | 457
Later than one year and not later than five years | - |  | 644
| 644 |  | 1,101
| 644 |  | 1,101

10. Share Capital

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

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