Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 01196246 Mrs Ellen Fox Mr Nigel Fox Mr Malcolm Fox Mrs Sylvia Morant true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01196246 2024-08-31 01196246 2025-08-31 01196246 2024-09-01 2025-08-31 01196246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 01196246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01196246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 01196246 frs-core:MotorVehicles 2025-08-31 01196246 frs-core:MotorVehicles 2024-09-01 2025-08-31 01196246 frs-core:MotorVehicles 2024-08-31 01196246 frs-core:PlantMachinery 2025-08-31 01196246 frs-core:PlantMachinery 2024-09-01 2025-08-31 01196246 frs-core:PlantMachinery 2024-08-31 01196246 frs-core:ShareCapital 2025-08-31 01196246 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 01196246 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01196246 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 01196246 frs-bus:SmallEntities 2024-09-01 2025-08-31 01196246 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01196246 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass1 2025-08-31 01196246 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass2 2025-08-31 01196246 frs-bus:OrdinaryShareClass3 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass3 2025-08-31 01196246 frs-bus:OrdinaryShareClass4 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass4 2025-08-31 01196246 frs-bus:OrdinaryShareClass5 2024-09-01 2025-08-31 01196246 frs-bus:OrdinaryShareClass5 2025-08-31 01196246 1 2024-09-01 2025-08-31 01196246 frs-core:CostValuation 2024-08-31 01196246 frs-core:CostValuation 2025-08-31 01196246 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 01196246 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 01196246 frs-bus:Director1 2024-09-01 2025-08-31 01196246 frs-bus:Director2 2024-09-01 2025-08-31 01196246 frs-bus:Director3 2024-09-01 2025-08-31 01196246 frs-bus:Director4 2024-09-01 2025-08-31 01196246 frs-countries:EnglandWales 2024-09-01 2025-08-31 01196246 2023-08-31 01196246 2024-08-31 01196246 2023-09-01 2024-08-31 01196246 frs-core:CurrentFinancialInstruments 2024-08-31 01196246 frs-core:ShareCapital 2024-08-31 01196246 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 01196246 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 01196246 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31 01196246 frs-bus:OrdinaryShareClass3 2023-09-01 2024-08-31 01196246 frs-bus:OrdinaryShareClass4 2023-09-01 2024-08-31 01196246 frs-bus:OrdinaryShareClass5 2023-09-01 2024-08-31
Registered number: 01196246
Fox (Chain Saws) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Fox (Chain Saws) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Fox (Chain Saws) Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 01196246

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 360,832 |  | 360,913
Investments | 5 |  | 100 |  | 100
|  |  | 360,932 |  | 361,013
CURRENT ASSETS
Debtors | 6 | 114,014 |  | 135,630 |
|  | 114,014 |  | 135,630 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,827 ) |  | (24,420 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 95,187 |  | 111,210
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 456,119 |  | 472,223
NET ASSETS |  |  | 456,119 |  | 472,223
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50,003 |  | 50,003
Profit and Loss Account |  |  | 406,116 |  | 422,220
SHAREHOLDERS' FUNDS |  |  | 456,119 |  | 472,223

Page 1
Page 2
Fox (Chain Saws) Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Sylvia Morant Director
25 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Fox (Chain Saws) Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Fox (Chain Saws) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01196246 . The registered office is Bank Chambers Brook Street, Bishops Waltham, Southampton, Hampshire, SO32 1AX.
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 represents net invoiced sales of services, excluding value added tax.
2.3. 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 | in accordance with the property
Plant & Machinery | 33% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2 Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3 Creditors
Short term creditors are measured at the transaction price.
Page 3
Page 4
Fox (Chain Saws) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Employee Benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Fox (Chain Saws) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 360,670 | 821 | 14,425 | 375,916
As at 31 August 2025 | 360,670 | 821 | 14,425 | 375,916
Depreciation
As at 1 September 2024 | - | 578 | 14,425 | 15,003
Provided during the period | - | 81 | - | 81
As at 31 August 2025 | - | 659 | 14,425 | 15,084
Net Book Value
As at 31 August 2025 | 360,670 | 162 | - | 360,832
As at 1 September 2024 | 360,670 | 243 | - | 360,913

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 100
As at 31 August 2025 | 100
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 100
As at 1 September 2024 | 100

Page 5
Page 6
Fox (Chain Saws) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 113,235 |  | 128,888
Other debtors | 779 |  | 6,742
| 114,014 |  | 135,630

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 18,827 |  | 17,872
Taxation and social security | - |  | 6,548
| 18,827 |  | 24,420

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50,000 Ordinary Shares of £ 0.50 each | 25,000 |  | 25,000
50,000 Ordinary A shares of £ 0.50 each | 25,000 |  | 25,000
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
1 Ordinary D shares of £ 1.00 each | 1 |  | 1
| 50,003 |  | 50,003

9. Ultimate Controlling Party
The ultimate controlling party is Mrs E M Fox, a director of the company, who holds more than 50% of the voting share capital of the company.
Page 6