Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 03131504 Mr C P Ford Mr T J Mitchell Mr D C White Mrs K G Wilson Mr N Howson Mr C P Ford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03131504 2024-11-30 03131504 2025-11-30 03131504 2024-12-01 2025-11-30 03131504 frs-core:Non-currentFinancialInstruments 2025-11-30 03131504 frs-core:ComputerEquipment 2024-12-01 2025-11-30 03131504 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 03131504 frs-core:FurnitureFittings 2024-12-01 2025-11-30 03131504 frs-core:NetGoodwill 2024-12-01 2025-11-30 03131504 frs-core:PlantMachinery 2024-12-01 2025-11-30 03131504 frs-core:ShareCapital 2025-11-30 03131504 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03131504 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03131504 frs-bus:AbridgedAccounts 2024-12-01 2025-11-30 03131504 frs-bus:SmallEntities 2024-12-01 2025-11-30 03131504 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03131504 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03131504 frs-bus:Director1 2024-12-01 2025-11-30 03131504 frs-bus:Director2 2024-12-01 2025-11-30 03131504 frs-bus:Director3 2024-12-01 2025-11-30 03131504 frs-bus:Director4 2024-12-01 2025-11-30 03131504 frs-bus:Director5 2024-12-01 2025-11-30 03131504 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 03131504 frs-countries:EnglandWales 2024-12-01 2025-11-30 03131504 2023-11-30 03131504 2024-11-30 03131504 2023-12-01 2024-11-30 03131504 frs-core:Non-currentFinancialInstruments 2024-11-30 03131504 frs-core:ShareCapital 2024-11-30 03131504 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 03131504
Sabre Technology (Hull) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Harris Lacey and Swain
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 03131504
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 29,131 31,665
Tangible Assets 5 29,813 32,697
58,944 64,362
CURRENT ASSETS
Debtors 6 270,090 119,256
Cash at bank and in hand 108,644 310,984
378,734 430,240
Creditors: Amounts Falling Due Within One Year (101,054 ) (101,779 )
NET CURRENT ASSETS (LIABILITIES) 277,680 328,461
TOTAL ASSETS LESS CURRENT LIABILITIES 336,624 392,823
NET ASSETS 336,624 392,823
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 336,524 392,723
SHAREHOLDERS' FUNDS 336,624 392,823
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For the year ending 30 November 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs K G Wilson
Director
10/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Sabre Technology (Hull) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03131504 . The registered office is Heron House, Plaxton Bridge Road, Beverley, East Yorkshire, HU17 0RT.
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
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company’s activities. Revenue is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s activities as described below. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is not amortised.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is computer software. It is amortised to the profit and loss account over its estimated economic life of 4 years.
2.6. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which range from 4 to 10 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.7. 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 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.8. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors, are initially recognised at transaction value and subsequently measured at their settlement value.
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2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 14)
13 14
4. Intangible Assets
Total
£
Cost
As at 1 December 2024 45,177
As at 30 November 2025 45,177
Amortisation
As at 1 December 2024 13,512
Provided during the period 2,534
As at 30 November 2025 16,046
Net Book Value
As at 30 November 2025 29,131
As at 1 December 2024 31,665
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5. Tangible Assets
Total
£
Cost
As at 1 December 2024 148,467
Additions 6,631
As at 30 November 2025 155,098
Depreciation
As at 1 December 2024 115,770
Provided during the period 9,515
As at 30 November 2025 125,285
Net Book Value
As at 30 November 2025 29,813
As at 1 December 2024 32,697
6. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by group undertakings 96,417 -
Other debtors 7,120 7,120
103,537 7,120
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Change in Ownership and Management Responsibilities
On 28 March 2025, all the issued share capital of the company was acquired by Lone Tiger Holdings Ltd. As part of the transaction, D White and T Mitchell sold their entire shareholdings to the new parent company. Both directors remain on the board but have transitioned to reduced operational duties, with day-to-day management now overseen by the new ownership team.
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