Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 4136459 Mrs Nancy McGrath Mrs Jill Britton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4136459 2024-12-31 4136459 2025-12-31 4136459 2025-01-01 2025-12-31 4136459 frs-core:CurrentFinancialInstruments 2025-12-31 4136459 frs-core:ComputerEquipment 2025-12-31 4136459 frs-core:ComputerEquipment 2025-01-01 2025-12-31 4136459 frs-core:ComputerEquipment 2024-12-31 4136459 frs-core:FurnitureFittings 2025-12-31 4136459 frs-core:FurnitureFittings 2025-01-01 2025-12-31 4136459 frs-core:FurnitureFittings 2024-12-31 4136459 frs-core:ShareCapital 2025-12-31 4136459 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 4136459 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 4136459 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 4136459 frs-bus:SmallEntities 2025-01-01 2025-12-31 4136459 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 4136459 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 4136459 frs-bus:Director1 2025-01-01 2025-12-31 4136459 frs-bus:Director2 2025-01-01 2025-12-31 4136459 frs-countries:EnglandWales 2025-01-01 2025-12-31 4136459 2023-12-31 4136459 2024-12-31 4136459 2024-01-01 2024-12-31 4136459 frs-core:CurrentFinancialInstruments 2024-12-31 4136459 frs-core:ShareCapital 2024-12-31 4136459 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 4136459
Britton McGrath Associates Limited
Financial Statements
For The Year Ended 31 December 2025
Nickleson & Co
7 Ludlow Road
London
W5 1NX
Britton McGrath Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Britton McGrath Associates Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 4136459

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,754 |  | 6,096
|  |  | 4,754 |  | 6,096
CURRENT ASSETS
Stocks | 5 | 7,838 |  | - |
Debtors | 6 | 17,603 |  | 32,663 |
Cash at bank and in hand |  | 19,769 |  | 64,692 |
|  | 45,210 |  | 97,355 |
Creditors: Amounts Falling Due Within One Year | 7 | (49,772 ) |  | (81,785 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,562 ) |  | 15,570
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 192 |  | 21,666
NET ASSETS |  |  | 192 |  | 21,666
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Profit and Loss Account |  |  | 90 |  | 21,564
SHAREHOLDERS' FUNDS |  |  | 192 |  | 21,666

Page 1
Page 2
Britton McGrath Associates 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 Nancy McGrath Director
20th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Britton McGrath Associates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Britton McGrath Associates Limited Registered number 4136459 is a limited by shares company incorporated in England & Wales. The Registered Office is 7 Ludlow Road, London, W5 1NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 25% reducing balance basis
Computer Equipment | 25% reducing balance basis

2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 21,996 | 32,546 | 54,542
Additions | 42 | 200 | 242
As at 31 December 2025 | 22,038 | 32,746 | 54,784

...CONTINUED
Page 3
Page 4
Britton McGrath Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 19,905 | 28,541 | 48,446
Provided during the period | 533 | 1,051 | 1,584
As at 31 December 2025 | 20,438 | 29,592 | 50,030
Net Book Value
As at 31 December 2025 | 1,600 | 3,154 | 4,754
As at 1 January 2025 | 2,091 | 4,005 | 6,096

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 7,838 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,356 |  | 32,139
Prepayments and accrued income | 247 |  | 524
| 17,603 |  | 32,663

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42 |  | 3,547
Corporation tax | 4,660 |  | 13,868
Other taxes and social security | - |  | 21,126
VAT | 27,376 |  | 26,978
Accruals | 2,872 |  | 2,916
Directors' loan accounts | 14,822 |  | 13,350
| 49,772 |  | 81,785

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 40,000 |  | 40,000

Page 4