Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05397159 Mr R A Fowler Mr J Rota Mr M C Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05397159 2025-03-31 05397159 2026-03-31 05397159 2025-04-01 2026-03-31 05397159 frs-core:CurrentFinancialInstruments 2026-03-31 05397159 frs-core:ComputerEquipment 2026-03-31 05397159 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05397159 frs-core:ComputerEquipment 2025-03-31 05397159 frs-core:FurnitureFittings 2026-03-31 05397159 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05397159 frs-core:FurnitureFittings 2025-03-31 05397159 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 05397159 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 05397159 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 05397159 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05397159 frs-core:ShareCapital 2026-03-31 05397159 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05397159 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05397159 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05397159 frs-bus:SmallEntities 2025-04-01 2026-03-31 05397159 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05397159 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05397159 frs-bus:Director1 2025-04-01 2026-03-31 05397159 frs-bus:Director2 2025-04-01 2026-03-31 05397159 frs-bus:Director3 2025-04-01 2026-03-31 05397159 frs-countries:EnglandWales 2025-04-01 2026-03-31 05397159 2024-03-31 05397159 2025-03-31 05397159 2024-04-01 2025-03-31 05397159 frs-core:CurrentFinancialInstruments 2025-03-31 05397159 frs-core:ShareCapital 2025-03-31 05397159 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05397159
Richard James Estate Agents (Irthlingborough) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Simon Laskey Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05397159
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,212 4,501
12,212 4,501
CURRENT ASSETS
Debtors 5 24,212 20,322
Cash at bank and in hand 123,320 112,632
147,532 132,954
Creditors: Amounts Falling Due Within One Year 6 (67,200 ) (61,264 )
NET CURRENT ASSETS (LIABILITIES) 80,332 71,690
TOTAL ASSETS LESS CURRENT LIABILITIES 92,544 76,191
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,053 ) (1,125 )
NET ASSETS 89,491 75,066
CAPITAL AND RESERVES
Called up share capital 7 1,001 1,001
Profit and Loss Account 88,490 74,065
SHAREHOLDERS' FUNDS 89,491 75,066
Page 1
Page 2
For the year ending 31 March 2026 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 R A Fowler
Director
18/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Richard James Estate Agents (Irthlingborough) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05397159 . The registered office is 1 Piccadilly Buildings, Sheep Street, Kettering, Northants, NN16 0AN.
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 rendering of services..
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. 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:
Leasehold 10 Years straight line
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
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: 4 (2025: 4)
4 4
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Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 3,366 7,429 26,420 37,215
Additions 2,480 4,531 2,770 9,781
As at 31 March 2026 5,846 11,960 29,190 46,996
Depreciation
As at 1 April 2025 3,366 6,657 22,691 32,714
Provided during the period 123 502 1,445 2,070
As at 31 March 2026 3,489 7,159 24,136 34,784
Net Book Value
As at 31 March 2026 2,357 4,801 5,054 12,212
As at 1 April 2025 - 772 3,729 4,501
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 20,638 16,553
Amounts owed by participating interests 188 188
Other debtors 3,386 3,581
24,212 20,322
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,520 9,265
Other creditors 554 1,000
Taxation and social security 65,126 50,999
67,200 61,264
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,001 1,001
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