Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08980516 Mr Paul Armstrong Mrs Amanda Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08980516 2024-12-31 08980516 2025-12-31 08980516 2025-01-01 2025-12-31 08980516 frs-core:CurrentFinancialInstruments 2025-12-31 08980516 frs-core:Non-currentFinancialInstruments 2025-12-31 08980516 frs-core:ComputerEquipment 2025-12-31 08980516 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08980516 frs-core:ComputerEquipment 2024-12-31 08980516 frs-core:FurnitureFittings 2025-12-31 08980516 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08980516 frs-core:FurnitureFittings 2024-12-31 08980516 frs-core:MotorVehicles 2025-12-31 08980516 frs-core:MotorVehicles 2025-01-01 2025-12-31 08980516 frs-core:MotorVehicles 2024-12-31 08980516 frs-core:ShareCapital 2025-12-31 08980516 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08980516 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08980516 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08980516 frs-bus:SmallEntities 2025-01-01 2025-12-31 08980516 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08980516 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08980516 frs-core:CostValuation 2024-12-31 08980516 frs-core:CostValuation 2025-12-31 08980516 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08980516 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 08980516 frs-bus:Director1 2025-01-01 2025-12-31 08980516 frs-bus:Director2 2025-01-01 2025-12-31 08980516 frs-countries:EnglandWales 2025-01-01 2025-12-31 08980516 2023-12-31 08980516 2024-12-31 08980516 2024-01-01 2024-12-31 08980516 frs-core:CurrentFinancialInstruments 2024-12-31 08980516 frs-core:Non-currentFinancialInstruments 2024-12-31 08980516 frs-core:BetweenOneFiveYears 2024-12-31 08980516 frs-core:WithinOneYear 2024-12-31 08980516 frs-core:ShareCapital 2024-12-31 08980516 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08980516
Kingsbarn Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
BRJF Accountants
CIMA
Unit 12 Guest House Farm
Runshaw Lane
Euxton
Lancashire
PR7 6HD
Kingsbarn Developments Ltd
Contents
Contents

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

Page 1
Kingsbarn Developments Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08980516

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,637 |  | 62,656
Investments | 5 |  | 101 |  | 101
|  |  | 8,738 |  | 62,757
CURRENT ASSETS
Debtors | 6 | 127,603 |  | 96,112 |
Cash at bank and in hand |  | 1,304 |  | 2,843 |
|  | 128,907 |  | 98,955 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,965 ) |  | (77,317 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 124,942 |  | 21,638
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 133,680 |  | 84,395
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (75,762 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (884 ) |  | (1,358 )
NET ASSETS |  |  | 132,796 |  | 7,275
CAPITAL AND RESERVES
Called up share capital | 10 |  | 101 |  | 101
Profit and Loss Account |  |  | 132,695 |  | 7,174
SHAREHOLDERS' FUNDS |  |  | 132,796 |  | 7,275

Page 1
Page 2
Kingsbarn Developments 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 Paul Armstrong Director
30th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kingsbarn Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Kingsbarn Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08980516 . The registered office is Unit 12, Eastway Business Village Olivers Place, Fulwood, Preston, Lancashire, PR2 9WT.
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:

Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 33% Straight line

2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.4. 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: 1 (2024: 1)
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Kingsbarn Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 69,784 | 11,586 | 1,613 | 82,983
Additions | - | - | 2,289 | 2,289
Disposals | (69,784 ) | - | - | (69,784 )
As at 31 December 2025 | - | 11,586 | 3,902 | 15,488
Depreciation
As at 1 January 2025 | 14,574 | 4,140 | 1,613 | 20,327
Provided during the period | - | 1,035 | 63 | 1,098
Disposals | (14,574 ) | - | - | (14,574 )
As at 31 December 2025 | - | 5,175 | 1,676 | 6,851
Net Book Value
As at 31 December 2025 | - | 6,411 | 2,226 | 8,637
As at 1 January 2025 | 55,210 | 7,446 | - | 62,656

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 101
As at 31 December 2025 | 101
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 101
As at 1 January 2025 | 101

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 125,163 |  | 94,306
Other debtors | 2,440 |  | 1,806
| 127,603 |  | 96,112

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Page 5
Kingsbarn Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 9,574
Trade creditors | (2 ) |  | -
Bank loans and overdrafts | - |  | 5,556
Amounts owed to participating interests | - |  | 53,662
Other creditors | 3,967 |  | 8,525
| 3,965 |  | 77,317

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 51,225
Bank loans | - |  | 24,537
| - |  | 75,762

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 9,574
Later than one year and not later than five years | - |  | 51,225
| - |  | 60,799
| - |  | 60,799

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

11.
Other information
The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party.
Disclosures" from disclosing transactions with entities which are part of the group, where 100% of the voting rights in the entities are controlled within the group.
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