Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13073030 Mr Edward Watt Mr Darren Haskell-Thomas Mr Robert Parry Mrs Emily Rose Perez-Fragero iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13073030 2024-12-31 13073030 2025-12-31 13073030 2025-01-01 2025-12-31 13073030 frs-core:CurrentFinancialInstruments 2025-12-31 13073030 frs-core:Non-currentFinancialInstruments 2025-12-31 13073030 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13073030 frs-core:FurnitureFittings 2025-12-31 13073030 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13073030 frs-core:FurnitureFittings 2024-12-31 13073030 frs-core:NetGoodwill 2025-12-31 13073030 frs-core:NetGoodwill 2025-01-01 2025-12-31 13073030 frs-core:NetGoodwill 2024-12-31 13073030 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 13073030 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13073030 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 13073030 frs-core:MotorVehicles 2025-12-31 13073030 frs-core:MotorVehicles 2025-01-01 2025-12-31 13073030 frs-core:MotorVehicles 2024-12-31 13073030 frs-core:OtherResidualIntangibleAssets 2025-12-31 13073030 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 13073030 frs-core:OtherResidualIntangibleAssets 2024-12-31 13073030 frs-core:PlantMachinery 2025-12-31 13073030 frs-core:PlantMachinery 2025-01-01 2025-12-31 13073030 frs-core:PlantMachinery 2024-12-31 13073030 frs-core:ShareCapital 2025-12-31 13073030 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13073030 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13073030 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13073030 frs-bus:SmallEntities 2025-01-01 2025-12-31 13073030 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13073030 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13073030 frs-bus:Director1 2025-01-01 2025-12-31 13073030 frs-bus:Director1 2024-12-31 13073030 frs-bus:Director1 2025-12-31 13073030 frs-bus:Director2 2025-01-01 2025-12-31 13073030 frs-bus:Director2 2024-12-31 13073030 frs-bus:Director2 2025-12-31 13073030 frs-bus:Director3 2025-01-01 2025-12-31 13073030 frs-bus:Director3 2024-12-31 13073030 frs-bus:Director3 2025-12-31 13073030 frs-bus:Director4 2025-01-01 2025-12-31 13073030 frs-bus:Director4 2024-12-31 13073030 frs-bus:Director4 2025-12-31 13073030 frs-countries:EnglandWales 2025-01-01 2025-12-31 13073030 2023-12-31 13073030 2024-12-31 13073030 2024-01-01 2024-12-31 13073030 frs-core:CurrentFinancialInstruments 2024-12-31 13073030 frs-core:Non-currentFinancialInstruments 2024-12-31 13073030 frs-core:ShareCapital 2024-12-31 13073030 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13073030
Marble Private Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13073030
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 72,726 94,089
Tangible Assets 5 165,385 130,307
238,111 224,396
CURRENT ASSETS
Stocks 6 10,544 29,714
Debtors 7 551,173 456,485
Cash at bank and in hand 105,551 1,449
667,268 487,648
Creditors: Amounts Falling Due Within One Year 8 (785,643 ) (650,631 )
NET CURRENT ASSETS (LIABILITIES) (118,375 ) (162,983 )
TOTAL ASSETS LESS CURRENT LIABILITIES 119,736 61,413
Creditors: Amounts Falling Due After More Than One Year 9 (98,101 ) (50,000 )
NET ASSETS 21,635 11,413
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 21,535 11,313
SHAREHOLDERS' FUNDS 21,635 11,413
Page 1
Page 2
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
Mr Edward Watt
Director
08/09/2026
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
Marble Private Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13073030 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 4 years.
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:
Freehold 15 years
Plant & Machinery 10% SL Method
Motor Vehicles 25% SL Method
Fixtures & Fittings 2 years
Computer Equipment 33% SL Method
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.
Page 3
Page 4
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.
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: 6 (2024: 8)
6 8
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2025 156,814 - 156,814
Additions - 10,000 10,000
As at 31 December 2025 156,814 10,000 166,814
Amortisation
As at 1 January 2025 62,725 - 62,725
Provided during the period 31,363 - 31,363
As at 31 December 2025 94,088 - 94,088
Net Book Value
As at 31 December 2025 62,726 10,000 72,726
As at 1 January 2025 94,089 - 94,089
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 125,000 - 10,200 8,363 143,563
Additions - 49,159 - - 49,159
As at 31 December 2025 125,000 49,159 10,200 8,363 192,722
Depreciation
As at 1 January 2025 5,556 - 2,125 5,575 13,256
Provided during the period 8,333 410 2,550 2,788 14,081
As at 31 December 2025 13,889 410 4,675 8,363 27,337
Net Book Value
As at 31 December 2025 111,111 48,749 5,525 - 165,385
As at 1 January 2025 119,444 - 8,075 2,788 130,307
6. Stocks
2025 2024
as restated
£ £
Stock 10,544 29,714
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 285,183 135,168
Amounts owed by participating interests 248,868 235,668
Other debtors 17,122 85,649
551,173 456,485
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 416,759 206,783
Bank loans and overdrafts 46,212 -
Amounts owed to group undertakings - 13,214
Amounts owed to participating interests - 137,206
Other creditors 39,229 137,894
Taxation and social security 283,443 155,534
785,643 650,631
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans 48,101 -
Other creditors 50,000 50,000
98,101 50,000
10. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within the Accounts are the following loans to directors:
There has also been a reanalyse of £50,000 to Darren Haskell-Thomas for a loan given to the company in 2024 which was originally allocated to Other Creditors and not Director Loan Accounts. 
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Edward Watt 20,621 48,383 (71,873 ) - (2,869 )
Mr Darren Haskell-Thomas (24,498 ) 3,912 (1,300 ) - (21,904 )
Mr Robert Parry 14,000 - - - 14,000
Mrs Emily Rose Perez-Fragero 17,000 - - - 17,000
The above loans are unsecured, and repayable on demand.  The interest rate on the 2025 movement was inline with HMRC's rate of 3.75%. 
12. Dividends
2025 2024
as restated
£ £
On equity shares:
Interim dividend paid - 157,000
Final dividend paid 169,082 141,652
169,082 298,652
Page 6