Acorah Software Products - Accounts Production 19.4.300 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12642548 Mr Michael Ramsey Mr Michael Ramsey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12642548 2025-06-30 12642548 2026-06-30 12642548 2025-07-01 2026-06-30 12642548 frs-core:CurrentFinancialInstruments 2026-06-30 12642548 frs-core:PlantMachinery 2026-06-30 12642548 frs-core:PlantMachinery 2025-07-01 2026-06-30 12642548 frs-core:PlantMachinery 2025-06-30 12642548 frs-core:ShareCapital 2026-06-30 12642548 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12642548 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12642548 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12642548 frs-bus:SmallEntities 2025-07-01 2026-06-30 12642548 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12642548 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12642548 frs-bus:OrdinaryShareClass1 2025-07-01 2026-06-30 12642548 frs-bus:OrdinaryShareClass1 2026-06-30 12642548 1 2025-07-01 2026-06-30 12642548 frs-bus:Director1 2025-07-01 2026-06-30 12642548 frs-countries:EnglandWales 2025-07-01 2026-06-30 12642548 2024-06-30 12642548 2025-06-30 12642548 2024-07-01 2025-06-30 12642548 frs-core:CurrentFinancialInstruments 2025-06-30 12642548 frs-core:ShareCapital 2025-06-30 12642548 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12642548 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30
Registered number: 12642548
Regency Pearl Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12642548
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,022 26,277
21,022 26,277
CURRENT ASSETS
Debtors 5 1,054 1,109
Cash at bank and in hand 26 90
1,080 1,199
Creditors: Amounts Falling Due Within One Year 6 (77,310 ) (68,595 )
NET CURRENT ASSETS (LIABILITIES) (76,230 ) (67,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES (55,208 ) (41,119 )
NET LIABILITIES (55,208 ) (41,119 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (55,209 ) (41,120 )
SHAREHOLDERS' FUNDS (55,208) (41,119)
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Michael Ramsey
Director
07/09/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Regency Pearl Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12642548 . The registered office is 11a 11a Red Lees Road, Burnley, Lancashire, BB10 4HZ.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 20% on reducing balance basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2025 47,085
As at 30 June 2026 47,085
Depreciation
As at 1 July 2025 20,808
Provided during the period 5,255
As at 30 June 2026 26,063
Net Book Value
As at 30 June 2026 21,022
As at 1 July 2025 26,277
Page 2
Page 3
5. Debtors
2026 2025
£ £
Due within one year
VAT 1,054 1,109
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditor 8,383 8,382
Director's loan account 68,927 60,213
77,310 68,595
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Michael Ramsey by virtue of his ownership of 100% of the issued share capital in the company.
Page 3