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 01710495 Mr Frederick Briance Mr Alistair Tusting Mr Alistair Tusting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01710495 2024-12-31 01710495 2025-12-31 01710495 2025-01-01 2025-12-31 01710495 frs-core:CurrentFinancialInstruments 2025-12-31 01710495 frs-core:Non-currentFinancialInstruments 2025-12-31 01710495 frs-core:ComputerEquipment 2025-12-31 01710495 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01710495 frs-core:ComputerEquipment 2024-12-31 01710495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 01710495 frs-core:FurnitureFittings 2025-12-31 01710495 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01710495 frs-core:FurnitureFittings 2024-12-31 01710495 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 01710495 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01710495 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01710495 frs-core:MotorVehicles 2025-01-01 2025-12-31 01710495 frs-core:OtherResidualIntangibleAssets 2025-12-31 01710495 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 01710495 frs-core:OtherResidualIntangibleAssets 2024-12-31 01710495 frs-core:PlantMachinery 2025-12-31 01710495 frs-core:PlantMachinery 2025-01-01 2025-12-31 01710495 frs-core:PlantMachinery 2024-12-31 01710495 frs-core:RevaluationReserve 2024-12-31 01710495 frs-core:RevaluationReserve 2025-12-31 01710495 frs-core:SharePremium 2024-12-31 01710495 frs-core:SharePremium 2025-12-31 01710495 frs-core:ShareCapital 2025-12-31 01710495 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01710495 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01710495 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01710495 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01710495 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01710495 frs-bus:SmallEntities 2025-01-01 2025-12-31 01710495 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01710495 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01710495 frs-bus:Director1 2025-01-01 2025-12-31 01710495 frs-bus:Director2 2025-01-01 2025-12-31 01710495 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01710495 frs-countries:EnglandWales 2025-01-01 2025-12-31 01710495 2023-12-31 01710495 2024-12-31 01710495 2024-01-01 2024-12-31 01710495 frs-core:CurrentFinancialInstruments 2024-12-31 01710495 frs-core:Non-currentFinancialInstruments 2024-12-31 01710495 frs-core:RevaluationReserve 2024-12-31 01710495 frs-core:SharePremium 2024-12-31 01710495 frs-core:ShareCapital 2024-12-31 01710495 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01710495
J.R. Tusting & Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
J Sweeney Accountants
Seven, Grange Lane Pitsford
Northampton
Northamptonshire
NN6 9AP
J.R. Tusting & Company Limited
Contents
Contents

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

Page 1
J.R. Tusting & Company Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01710495

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 14,236 |  | 19,444
Tangible Assets | 5 |  | 531,670 |  | 539,987
|  |  | 545,906 |  | 559,431
CURRENT ASSETS
Stocks | 6 | 623,966 |  | 518,742 |
Debtors | 7 | 147,218 |  | 256,589 |
Cash at bank and in hand |  | 136,326 |  | 306,800 |
|  | 907,510 |  | 1,082,131 |
Creditors: Amounts Falling Due Within One Year | 8 | (289,918 ) |  | (461,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 617,592 |  | 620,205
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,163,498 |  | 1,179,636
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (264,435 ) |  | (260,596 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (64,672 ) |  | (64,672 )
NET ASSETS |  |  | 834,391 |  | 854,368
CAPITAL AND RESERVES
Called up share capital | 10 |  | 13,752 |  | 13,752
Share premium account |  |  | 1,044,750 |  | 896,000
Revaluation reserve | 11 |  | 404,290 |  | 404,290
Profit and Loss Account |  |  | (628,401 ) |  | (459,674 )
SHAREHOLDERS' FUNDS |  |  | 834,391 |  | 854,368

Page 1
Page 2
J.R. Tusting & Company 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

Mr Alistair Tusting Director
24/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J.R. Tusting & Company Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
J.R. Tusting & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01710495 . The registered office is 29-31 Olney Road, Lavendon, Buckinghamshire, MK46 4EU.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Freehold | No depreciation
Plant & Machinery | 20% straight line
Motor Vehicles | 33.33% straight line
Fixtures & Fittings | 10% straight line
Computer Equipment | 33.33% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
Page 3
Page 4
J.R. Tusting & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 21,875
Additions | 3,125
As at 31 December 2025 | 25,000
Amortisation
As at 1 January 2025 | 2,431
Provided during the period | 8,333
As at 31 December 2025 | 10,764
Net Book Value
As at 31 December 2025 | 14,236
As at 1 January 2025 | 19,444

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 580,000 | 165,121 | 145,155 | 770 | 891,046
Additions | - | - | - | 362 | 362
As at 31 December 2025 | 580,000 | 165,121 | 145,155 | 1,132 | 891,408
Depreciation
As at 1 January 2025 | 82,808 | 159,706 | 108,502 | 43 | 351,059
Provided during the period | - | 1,940 | 6,366 | 373 | 8,679
As at 31 December 2025 | 82,808 | 161,646 | 114,868 | 416 | 359,738
Net Book Value
As at 31 December 2025 | 497,192 | 3,475 | 30,287 | 716 | 531,670
As at 1 January 2025 | 497,192 | 5,415 | 36,653 | 727 | 539,987

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 565,637 |  | 518,742
Work in progress | 58,329 |  | -
| 623,966 |  | 518,742

Page 4
Page 5
J.R. Tusting & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 108,104 |  | 251,435
Other debtors | 39,114 |  | 5,154
| 147,218 |  | 256,589

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 177,049 |  | 229,969
Bank loans and overdrafts | - |  | 11,374
Other creditors | 74,150 |  | 26,138
Taxation and social security | 38,719 |  | 194,445
| 289,918 |  | 461,926

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 264,435 |  | 260,596

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 13,752 |  | 13,752

11. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 896,000 | 404,290 | (459,674 )
Loss for the year and total comprehensive income | - | - | (168,727 )
Arising on shares issued during the period | 148,750 | - | -
As at 31 December 2025 | 1,044,750 | 404,290 | (628,401 )

Page 5