Acorah Software Products - Accounts Production 19.3.600 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 03669743 Mr D J Matthias Mrs J M Matthias iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03669743 2024-11-30 03669743 2025-11-30 03669743 2024-12-01 2025-11-30 03669743 frs-core:CurrentFinancialInstruments 2025-11-30 03669743 frs-core:Non-currentFinancialInstruments 2025-11-30 03669743 frs-core:ShareCapital 2025-11-30 03669743 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03669743 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03669743 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 03669743 frs-bus:SmallEntities 2024-12-01 2025-11-30 03669743 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03669743 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03669743 frs-bus:Director1 2024-12-01 2025-11-30 03669743 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 03669743 frs-countries:EnglandWales 2024-12-01 2025-11-30 03669743 2023-11-30 03669743 2024-11-30 03669743 2023-12-01 2024-11-30 03669743 frs-core:CurrentFinancialInstruments 2024-11-30 03669743 frs-core:Non-currentFinancialInstruments 2024-11-30 03669743 frs-core:ShareCapital 2024-11-30 03669743 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 03669743
Gailey Marine Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03669743
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 208,098 -
208,098 -
CURRENT ASSETS
Debtors 5 45,379 -
Cash at bank and in hand 320 -
45,699 -
Creditors: Amounts Falling Due Within One Year 6 (47,230 ) -
NET CURRENT ASSETS (LIABILITIES) (1,531 ) -
TOTAL ASSETS LESS CURRENT LIABILITIES 206,567 -
Creditors: Amounts Falling Due After More Than One Year 7 (208,352 ) -
NET LIABILITIES (1,785 ) -
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (1,885 ) (100 )
SHAREHOLDERS' FUNDS (1,785) -
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 D J Matthias
Director
19 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gailey Marine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03669743 . The registered office is The Wharf, Watling Street, Gailey, Staffs, ST19 5PR.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Investment Property
2025
£
Fair Value
As at 1 December 2024 -
Additions 208,098
As at 30 November 2025 208,098
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,253 -
Other debtors 41,126 -
45,379 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 90 -
Amounts owed to participating interests 40,000 -
Other creditors 7,140 -
47,230 -
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 208,352 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
The director is also a director and shareholder of J.D. Boat Services Gailey Limited. 
Included in Trade debtors is amounts due from J.D. Boat Services Gailey Limited at the year end was £4,253 (2024 - £0).
Included in Amounts owed to participating interests is amounts due to J.D. Boat Services Limited at the year end was £40,000 (2024 - £0). This loan is repayable on demand. 
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