Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08782306 Mr David Newman Mr George Newman Mr Joseph Newman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08782306 2024-11-30 08782306 2025-11-30 08782306 2024-12-01 2025-11-30 08782306 frs-core:CurrentFinancialInstruments 2025-11-30 08782306 frs-core:Non-currentFinancialInstruments 2025-11-30 08782306 frs-core:ComputerEquipment 2025-11-30 08782306 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08782306 frs-core:ComputerEquipment 2024-11-30 08782306 frs-core:FurnitureFittings 2025-11-30 08782306 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08782306 frs-core:FurnitureFittings 2024-11-30 08782306 frs-core:ShareCapital 2025-11-30 08782306 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08782306 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08782306 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08782306 frs-bus:SmallEntities 2024-12-01 2025-11-30 08782306 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08782306 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08782306 frs-bus:Director1 2024-12-01 2025-11-30 08782306 frs-bus:Director2 2024-12-01 2025-11-30 08782306 frs-bus:Director3 2024-12-01 2025-11-30 08782306 frs-countries:EnglandWales 2024-12-01 2025-11-30 08782306 2023-11-30 08782306 2024-11-30 08782306 2023-12-01 2024-11-30 08782306 frs-core:CurrentFinancialInstruments 2024-11-30 08782306 frs-core:Non-currentFinancialInstruments 2024-11-30 08782306 frs-core:ShareCapital 2024-11-30 08782306 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08782306
Red Lion (Rothwell) Limited
Financial Statements
For The Year Ended 30 November 2025
Mr Tax Ltd
16 Leicester Road
Blaby
Leicester
LE8 4GQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08782306
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,042 21,129
25,042 21,129
CURRENT ASSETS
Stocks 5 7,929 9,456
Debtors 6 459,593 443,325
Cash at bank and in hand 1,000 1,649
468,522 454,430
Creditors: Amounts Falling Due Within One Year 7 (328,766 ) (355,992 )
NET CURRENT ASSETS (LIABILITIES) 139,756 98,438
TOTAL ASSETS LESS CURRENT LIABILITIES 164,798 119,567
Creditors: Amounts Falling Due After More Than One Year 8 (145,000 ) (152,527 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,261 ) (5,282 )
NET ASSETS/(LIABILITIES) 13,537 (38,242 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 13,536 (38,243 )
SHAREHOLDERS' FUNDS 13,537 (38,242)
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 David Newman
Director
08/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Red Lion (Rothwell) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08782306 . The registered office is 10 Market Hill Rothwell, Kettering, Northamptonshire, NN14 6EP.
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:
Fixtures & Fittings Straight line method - 15%
Computer Equipment Straight-line method - 20%
2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 31 (2024: 35)
31 35
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 67,330 750 68,080
Additions 9,564 123 9,687
As at 30 November 2025 76,894 873 77,767
Depreciation
As at 1 December 2024 46,713 238 46,951
Provided during the period 5,609 165 5,774
As at 30 November 2025 52,322 403 52,725
Net Book Value
As at 30 November 2025 24,572 470 25,042
As at 1 December 2024 20,617 512 21,129
5. Stocks
2025 2024
£ £
Stock 7,929 9,456
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,832 4,822
Other debtors 452,761 438,503
459,593 443,325
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 27,191 22,829
Bank loans and overdrafts 54,444 82,560
Other creditors 155,730 175,755
Taxation and social security 91,401 74,848
328,766 355,992
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 7,527
Other creditors 145,000 145,000
145,000 152,527
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5