Acorah Software Products - Accounts Production 19.4.300 false true 5 April 2025 6 April 2024 false 6 April 2025 31 July 2026 31 July 2026 00546953 Mrs Victoria Gibson Mrs Harriet Steel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00546953 2025-04-05 00546953 2026-07-31 00546953 2025-04-06 2026-07-31 00546953 frs-core:CurrentFinancialInstruments 2026-07-31 00546953 frs-core:ComputerEquipment 2026-07-31 00546953 frs-core:ComputerEquipment 2025-04-06 2026-07-31 00546953 frs-core:ComputerEquipment 2025-04-05 00546953 frs-core:FurnitureFittings 2025-04-06 2026-07-31 00546953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-07-31 00546953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-06 2026-07-31 00546953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 00546953 frs-core:MotorVehicles 2026-07-31 00546953 frs-core:MotorVehicles 2025-04-06 2026-07-31 00546953 frs-core:MotorVehicles 2025-04-05 00546953 frs-core:PlantMachinery 2026-07-31 00546953 frs-core:PlantMachinery 2025-04-06 2026-07-31 00546953 frs-core:PlantMachinery 2025-04-05 00546953 frs-core:OtherReservesSubtotal 2025-04-06 2026-07-31 00546953 frs-core:OtherReservesSubtotal 2025-04-05 00546953 frs-core:OtherReservesSubtotal 2026-07-31 00546953 frs-core:RevaluationReserve 2025-04-06 2026-07-31 00546953 frs-core:RevaluationReserve 2025-04-05 00546953 frs-core:RevaluationReserve 2026-07-31 00546953 frs-core:ShareCapital 2026-07-31 00546953 frs-core:RetainedEarningsAccumulatedLosses 2025-04-06 2026-07-31 00546953 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-05 00546953 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 00546953 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-07-31 00546953 frs-bus:FilletedAccounts 2025-04-06 2026-07-31 00546953 frs-bus:SmallEntities 2025-04-06 2026-07-31 00546953 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-07-31 00546953 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-07-31 00546953 frs-core:UnlistedNon-exchangeTraded 2026-07-31 00546953 frs-core:UnlistedNon-exchangeTraded 2025-04-05 00546953 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-05 00546953 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-07-31 00546953 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-05 00546953 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-07-31 00546953 frs-bus:Director1 2025-04-06 2026-07-31 00546953 frs-bus:Director2 2025-04-06 2026-07-31 00546953 frs-countries:EnglandWales 2025-04-06 2026-07-31 00546953 2024-04-05 00546953 2025-04-05 00546953 2024-04-06 2025-04-05 00546953 frs-core:CurrentFinancialInstruments 2025-04-05 00546953 frs-core:OtherReservesSubtotal 2025-04-05 00546953 frs-core:RevaluationReserve 2025-04-05 00546953 frs-core:ShareCapital 2025-04-05 00546953 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: 00546953
J.M.Robinson & Son Limited
Unaudited Financial Statements
For the Period 6 April 2025 to 31 July 2026
Crag & Co
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00546953
31 July 2026 5 April 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 739 13,691
Investment Properties 5 615,000 1,006,000
Investments 6 1,000 1,000
616,739 1,020,691
CURRENT ASSETS
Stocks 7 - 163,158
Debtors 8 9,160 5,120
Cash at bank and in hand 520,983 226,016
530,143 394,294
Creditors: Amounts Falling Due Within One Year 9 (5,748 ) (3,621 )
NET CURRENT ASSETS (LIABILITIES) 524,395 390,673
TOTAL ASSETS LESS CURRENT LIABILITIES 1,141,134 1,411,364
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,188 ) (77,447 )
NET ASSETS 1,095,946 1,333,917
CAPITAL AND RESERVES
Called up share capital 10 15,830 15,830
Revaluation reserve 11 135,010 462,390
Other reserves 4,170 4,170
Profit and Loss Account 940,936 851,527
SHAREHOLDERS' FUNDS 1,095,946 1,333,917
Page 1
Page 2
For the period ending 31 July 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
Mrs Harriet Steel
Director
28/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J.M.Robinson & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00546953 . The registered office is Hawthorn Cottage, Wike Ridge Lane Wike, Leeds, West Yorkshire, LS17 9JT.
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 farming activities.
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.
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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 period, 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 period was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 6 April 2025 30,473 136,588 1,780 517 169,358
Additions - - - 985 985
Disposals (30,473 ) (136,588 ) (1,780 ) (517 ) (169,358 )
As at 31 July 2026 - - - 985 985
Depreciation
As at 6 April 2025 30,473 122,979 1,780 435 155,667
Provided during the period - - - 246 246
Disposals (30,473 ) (122,979 ) (1,780 ) (435 ) (155,667 )
As at 31 July 2026 - - - 246 246
Net Book Value
As at 31 July 2026 - - - 739 739
As at 6 April 2025 - 13,609 - 82 13,691
5. Investment Property
31 July 2026
£
Fair Value
As at 6 April 2025 1,006,000
Fair value adjustments (391,000 )
As at 31 July 2026 615,000
Page 4
Page 5
6. Investments
Unlisted
£
Cost or Valuation
As at 6 April 2025 1,000
As at 31 July 2026 1,000
Provision
As at 6 April 2025 -
As at 31 July 2026 -
Net Book Value
As at 31 July 2026 1,000
As at 6 April 2025 1,000
7. Stocks
31 July 2026 5 April 2025
£ £
Stock - 163,158
8. Debtors
31 July 2026 5 April 2025
£ £
Due within one year
Other debtors 9,160 5,120
9. Creditors: Amounts Falling Due Within One Year
31 July 2026 5 April 2025
£ £
Other creditors 4,751 3,621
Taxation and social security 997 -
5,748 3,621
10. Share Capital
31 July 2026 5 April 2025
£ £
Allotted, Called up and fully paid 15,830 15,830
Page 5
Page 6
11. Reserves
Revaluation reserve Other reserves Profit and Loss Account
£ £ £
As at 6 April 2025 462,390 4,170 851,527
Profit for period - - 89,409
Deficit on revaluation (327,380) - -
Other comprehensive income for the period (327,380 ) - -
Total comprehensive income for the period (327,380) - 89,409
As at 31 July 2026 135,010 4,170 940,936
Page 6