Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04117085 Mr I Salisbury Mrs E French Mrs V Salisbury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04117085 2024-12-31 04117085 2025-12-31 04117085 2025-01-01 2025-12-31 04117085 frs-core:CurrentFinancialInstruments 2025-12-31 04117085 frs-core:ComputerEquipment 2025-12-31 04117085 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04117085 frs-core:ComputerEquipment 2024-12-31 04117085 frs-core:FurnitureFittings 2025-12-31 04117085 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04117085 frs-core:FurnitureFittings 2024-12-31 04117085 frs-core:PlantMachinery 2025-12-31 04117085 frs-core:PlantMachinery 2025-01-01 2025-12-31 04117085 frs-core:PlantMachinery 2024-12-31 04117085 frs-core:ShareCapital 2025-12-31 04117085 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04117085 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04117085 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04117085 frs-bus:SmallEntities 2025-01-01 2025-12-31 04117085 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04117085 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04117085 frs-bus:Director1 2025-01-01 2025-12-31 04117085 frs-bus:Director2 2025-01-01 2025-12-31 04117085 frs-bus:Director2 2024-12-31 04117085 frs-bus:Director2 2025-12-31 04117085 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04117085 frs-countries:EnglandWales 2025-01-01 2025-12-31 04117085 2023-12-31 04117085 2024-12-31 04117085 2024-01-01 2024-12-31 04117085 frs-core:CurrentFinancialInstruments 2024-12-31 04117085 frs-core:ShareCapital 2024-12-31 04117085 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04117085
Ian Salisbury Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04117085
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,324 38,838
27,324 38,838
CURRENT ASSETS
Debtors 5 69,928 130,527
Cash at bank and in hand 126,389 142,562
196,317 273,089
Creditors: Amounts Falling Due Within One Year 6 (30,009 ) (85,868 )
NET CURRENT ASSETS (LIABILITIES) 166,308 187,221
TOTAL ASSETS LESS CURRENT LIABILITIES 193,632 226,059
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,667 ) (9,546 )
NET ASSETS 186,965 216,513
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 185,965 215,513
SHAREHOLDERS' FUNDS 186,965 216,513
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For the year ending 31 December 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 E French
Director
5 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ian Salisbury Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04117085 . The registered office is 24 Lathbury Road, Oxford, OX2 7AU.
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.
The finacial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Plant & Machinery 25% Straight line
Fixtures & Fittings 10% Straight line
Computer Equipment 25% Straight line
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.
...CONTINUED
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2.4. Taxation - continued
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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 10,330 104,605 12,959 127,894
Additions - - 265 265
As at 31 December 2025 10,330 104,605 13,224 128,159
Depreciation
As at 1 January 2025 9,894 69,189 9,973 89,056
Provided during the period 278 10,269 1,232 11,779
As at 31 December 2025 10,172 79,458 11,205 100,835
Net Book Value
As at 31 December 2025 158 25,147 2,019 27,324
As at 1 January 2025 436 35,416 2,986 38,838
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 66,507 109,561
Prepayments and accrued income 1,342 4,971
Other debtors 2,079 15,210
Directors' loan accounts - 785
69,928 130,527
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,247 1,576
Corporation tax 11,141 40,092
VAT 15,529 42,159
Other creditors 717 716
Accruals and deferred income 1,375 1,325
30,009 85,868
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Ian Salisbury 785 - 785 - -
The above loan is unsecured, interest free and was repaid 1 June 2025.
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