Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05293989 Mr Joseph Gordon Mr Philip Bland Mr Matthew Hubbard Reels in Motion Holdings Limited The Production House, The Boulevard, Stoke-On-Trent, United Kingdom, ST6 6DW true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05293989 2024-11-30 05293989 2025-11-30 05293989 2024-12-01 2025-11-30 05293989 frs-core:CurrentFinancialInstruments 2025-11-30 05293989 frs-core:Non-currentFinancialInstruments 2025-11-30 05293989 frs-core:ComputerEquipment 2025-11-30 05293989 frs-core:ComputerEquipment 2024-12-01 2025-11-30 05293989 frs-core:ComputerEquipment 2024-11-30 05293989 frs-core:FurnitureFittings 2025-11-30 05293989 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05293989 frs-core:FurnitureFittings 2024-11-30 05293989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 05293989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 05293989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 05293989 frs-core:MotorVehicles 2025-11-30 05293989 frs-core:MotorVehicles 2024-12-01 2025-11-30 05293989 frs-core:MotorVehicles 2024-11-30 05293989 frs-core:PlantMachinery 2025-11-30 05293989 frs-core:PlantMachinery 2024-12-01 2025-11-30 05293989 frs-core:PlantMachinery 2024-11-30 05293989 frs-core:RevaluationReserve 2025-11-30 05293989 frs-core:ShareCapital 2025-11-30 05293989 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05293989 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05293989 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05293989 frs-bus:SmallEntities 2024-12-01 2025-11-30 05293989 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05293989 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05293989 1 2024-12-01 2025-11-30 05293989 frs-bus:Director1 2024-12-01 2025-11-30 05293989 frs-bus:Director2 2024-12-01 2025-11-30 05293989 frs-bus:Director3 2024-12-01 2025-11-30 05293989 frs-countries:EnglandWales 2024-12-01 2025-11-30 05293989 2023-11-30 05293989 2024-11-30 05293989 2023-12-01 2024-11-30 05293989 frs-core:CurrentFinancialInstruments 2024-11-30 05293989 frs-core:Non-currentFinancialInstruments 2024-11-30 05293989 frs-core:RevaluationReserve 2024-11-30 05293989 frs-core:ShareCapital 2024-11-30 05293989 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05293989
Reels in Motion Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05293989
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 346,668 332,970
346,668 332,970
CURRENT ASSETS
Debtors 5 121,847 132,192
Cash at bank and in hand 18,365 715
140,212 132,907
Creditors: Amounts Falling Due Within One Year 6 (142,429 ) (99,362 )
NET CURRENT ASSETS (LIABILITIES) (2,217 ) 33,545
TOTAL ASSETS LESS CURRENT LIABILITIES 344,451 366,515
Creditors: Amounts Falling Due After More Than One Year 7 (204,911 ) (237,456 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,642 ) (29,962 )
NET ASSETS 105,898 99,097
CAPITAL AND RESERVES
Called up share capital 9 3 3
Revaluation reserve 93,788 70,688
Profit and Loss Account 12,107 28,406
SHAREHOLDERS' FUNDS 105,898 99,097
Page 1
Page 2
For the year ending 30 November 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 Joseph Gordon
Director
Mr Philip Bland
Director
Mr Matthew Hubbard
Director
20 August 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Reels in Motion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05293989 . The registered office is Office 1 The Production House, The Boulevard, Stoke-On-Trent, ST6 6DW.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
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:
Freehold 1% on cost on buildings
Plant & Machinery 25% on cost
Motor Vehicles 33% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% on cost/ 10 yrs on cost
Freehold land and property held and used in the company's own activities or for administrative purposes are stated at their revalued amounts. The revalued amounts equate to the fair value at the date of  revaluation, less any depreciation or impairment losses subsequently accumulated. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the balance sheet. 
Any revaluation increase or decrease on freehold land and property is credited to the revaluation reserve in ‘other reserves’ net of deferred tax.
Depreciation on revalued property is charged to profit or loss so as to write off their value, less residual value, over their estimated useful life of 100 years, using the straight-line method.
Once a revalued property is sold or retired any attributable revaluation surplus that is remaining in the property revaluation reserve is transferred to retained earnings. No transfer is made from the revaluation reserve to retained earnings unless an asset is derecognised.
2.4. 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.
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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 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: 7 (2024: 9)
7 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 December 2024 300,000 44,706 37,053 8,253
Additions - - - -
Revaluation 30,000 - - -
As at 30 November 2025 330,000 44,706 37,053 8,253
Depreciation
As at 1 December 2024 5,500 44,706 20,585 5,294
Provided during the period 2,300 - 5,489 444
As at 30 November 2025 7,800 44,706 26,074 5,738
Net Book Value
As at 30 November 2025 322,200 - 10,979 2,515
As at 1 December 2024 294,500 - 16,468 2,959
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Computer Equipment Total
£ £
Cost or Valuation
As at 1 December 2024 154,613 544,625
Additions 6,693 6,693
Revaluation - 30,000
As at 30 November 2025 161,306 581,318
Depreciation
As at 1 December 2024 135,570 211,655
Provided during the period 14,762 22,995
As at 30 November 2025 150,332 234,650
Net Book Value
As at 30 November 2025 10,974 346,668
As at 1 December 2024 19,043 332,970
Cost or valuation as at 30 November 2025 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
At cost 208,198 44,706 37,053 8,253
At valuation 121,802 - - -
330,000 44,706 37,053 8,253
Computer Equipment Total
£ £
At cost 161,306 459,516
At valuation - 121,802
161,306 581,318
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold
£
Cost 208,198
Accumulated depreciation and impairment 7,000
Carrying amount 201,198
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,214 21,787
Prepayments and accrued income 2,075 1,855
Other taxes and social security 1,407 -
Directors' loan accounts 80,151 108,550
121,847 132,192
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,886 4,886
Trade creditors 21,912 12,304
Bank loans and overdrafts 36,661 32,055
Corporation tax 11,504 22,663
Other taxes and social security - 3,565
VAT 16,192 9,755
Other creditors 4,608 2,605
Accruals and deferred income 12,844 2,847
Amounts owed to group undertakings 33,822 8,682
142,429 99,362
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,987 23,873
Bank loans 185,924 213,583
204,911 237,456
Aggregate amounts of £106,594 (2024 : £119,520) which fall due after five years are payable by instalments.
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,873 28,759
Bank loans and overdrafts 187,238 237,639
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
10. Directors Advances, Credits and Guarantees
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Included within Debtors are the following loans to directors of £80,151 (2024: £108,550). The loans are unsecured and repayable on demand. Interest was charged at 2.25% and 3.75% in the year.
11. Related Party Transactions
Dividends paid to parent company £39,300 (2024: £nil)
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Reels in Motion Holdings Limited . Reels in Motion Holdings Limited was incorporated in England & Wales, regsitered office The Production House, The Boulevard, Stoke-On-Trent, United Kingdom, ST6 6DW
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