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 02444149 Ms J Barfield Mr I A Crockford Mr I M Rudolph iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02444149 2024-12-31 02444149 2025-12-31 02444149 2025-01-01 2025-12-31 02444149 frs-core:CurrentFinancialInstruments 2025-12-31 02444149 frs-core:Non-currentFinancialInstruments 2025-12-31 02444149 frs-core:ComputerEquipment 2025-12-31 02444149 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02444149 frs-core:ComputerEquipment 2024-12-31 02444149 frs-core:FurnitureFittings 2025-12-31 02444149 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02444149 frs-core:FurnitureFittings 2024-12-31 02444149 frs-core:PlantMachinery 2025-12-31 02444149 frs-core:PlantMachinery 2025-01-01 2025-12-31 02444149 frs-core:PlantMachinery 2024-12-31 02444149 frs-core:ShareCapital 2025-12-31 02444149 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02444149 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02444149 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02444149 frs-bus:SmallEntities 2025-01-01 2025-12-31 02444149 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02444149 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02444149 frs-bus:Director1 2025-01-01 2025-12-31 02444149 frs-bus:Director2 2025-01-01 2025-12-31 02444149 frs-bus:Director3 2025-01-01 2025-12-31 02444149 frs-countries:EnglandWales 2025-01-01 2025-12-31 02444149 2023-12-31 02444149 2024-12-31 02444149 2024-01-01 2024-12-31 02444149 frs-core:CurrentFinancialInstruments 2024-12-31 02444149 frs-core:Non-currentFinancialInstruments 2024-12-31 02444149 frs-core:WithinOneYear 2024-12-31 02444149 frs-core:ShareCapital 2024-12-31 02444149 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02444149
Marks Barfield Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Wilson Stevens
Marks Barfield Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Marks Barfield Ltd.
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02444149

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,928 |  | 10,879
|  |  | 6,928 |  | 10,879
CURRENT ASSETS
Debtors | 5 | 165,769 |  | 191,793 |
Investments |  | 1,271 |  | 2,031 |
Cash at bank and in hand |  | 697 |  | 20,803 |
|  | 167,737 |  | 214,627 |
Creditors: Amounts Falling Due Within One Year | 6 | (210,307 ) |  | (121,059 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (42,570 ) |  | 93,568
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (35,642 ) |  | 104,447
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,578 ) |  | (8,333 )
NET (LIABILITIES)/ASSETS |  |  | (39,220 ) |  | 96,114
CAPITAL AND RESERVES
Called up share capital |  |  | 1,059 |  | 1,058
Profit and Loss Account |  |  | (40,279 ) |  | 95,056
SHAREHOLDERS' FUNDS |  |  | (39,220) |  | 96,114

Page 1
Page 2
Marks Barfield Ltd.
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

Mr I M Rudolph Director
20th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Marks Barfield Ltd.
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Marks Barfield Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 02444149 . The registered office is 50 Bromells Road, Clapham, London, SW4 OBG.
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. 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:

Website Development | 33% straight line
Fixtures, Fittings & Equipment | 25% reducing balance
Computer Equipment | 33% straight line

2.3. 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 3
Page 4
Marks Barfield Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Pensions
The company contributes to a defined contribution pension scheme.
There is a defined self administered scheme in operation for a current and a former director. The assets of that scheme are held seperately from those of the company in an independently administered fund.
Contributions to the pension schem are charged to the Profit and Loss Account in the year in which they are paid. No contributions to the self administered scheme have been made since 1998.
2.5. Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax and other sales taxes.
Revenue 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. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 12)
10 12
4. Tangible Assets

| Website Development | Fixtures, Fittings & Equipment | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 47,338 | 97,985 | 161,933 | 307,256
Additions | 1,408 | - | 2,976 | 4,384
As at 31 December 2025 | 48,746 | 97,985 | 164,909 | 311,640
Depreciation
As at 1 January 2025 | 42,832 | 95,997 | 157,548 | 296,377
Provided during the period | 4,582 | 498 | 3,255 | 8,335
As at 31 December 2025 | 47,414 | 96,495 | 160,803 | 304,712
Net Book Value
As at 31 December 2025 | 1,332 | 1,490 | 4,106 | 6,928
As at 1 January 2025 | 4,506 | 1,988 | 4,385 | 10,879

Page 4
Page 5
Marks Barfield Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 57,731 |  | 59,489
Work-in-progress | - |  | 68,361
Other debtors | 108,038 |  | 63,943
| 165,769 |  | 191,793

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,954 |  | 45,878
Bank loans and overdrafts | 77,100 |  | 10,001
Other creditors | 24,256 |  | 31,286
Taxation and social security | 39,997 |  | 33,894
| 210,307 |  | 121,059

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,578 |  | 8,333

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 12,406
| - |  | 12,406

Page 5