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 01077573 Mr Andrew Mockridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01077573 2024-12-31 01077573 2025-12-31 01077573 2025-01-01 2025-12-31 01077573 frs-core:CurrentFinancialInstruments 2025-12-31 01077573 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 01077573 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01077573 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01077573 frs-core:MotorVehicles 2025-12-31 01077573 frs-core:MotorVehicles 2025-01-01 2025-12-31 01077573 frs-core:MotorVehicles 2024-12-31 01077573 frs-core:PlantMachinery 2025-12-31 01077573 frs-core:PlantMachinery 2025-01-01 2025-12-31 01077573 frs-core:PlantMachinery 2024-12-31 01077573 frs-core:RevaluationReserve 2024-12-31 01077573 frs-core:RevaluationReserve 2025-12-31 01077573 frs-core:ShareCapital 2025-12-31 01077573 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01077573 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01077573 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01077573 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01077573 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01077573 frs-bus:SmallEntities 2025-01-01 2025-12-31 01077573 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01077573 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01077573 frs-core:CostValuation 2024-12-31 01077573 frs-core:AdditionsToInvestments 2025-12-31 01077573 frs-core:DisposalsRepaymentsInvestments 2025-12-31 01077573 frs-core:CostValuation 2025-12-31 01077573 frs-core:ListedExchangeTraded 2025-12-31 01077573 frs-core:ListedExchangeTraded 2024-12-31 01077573 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 01077573 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 01077573 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 01077573 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 01077573 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 01077573 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 01077573 frs-core:UnlistedNon-exchangeTraded 2025-12-31 01077573 frs-core:UnlistedNon-exchangeTraded 2024-12-31 01077573 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 01077573 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 01077573 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 01077573 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 01077573 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01077573 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 01077573 frs-bus:Director1 2025-01-01 2025-12-31 01077573 frs-countries:EnglandWales 2025-01-01 2025-12-31 01077573 2023-12-31 01077573 2024-12-31 01077573 2024-01-01 2024-12-31 01077573 frs-core:CurrentFinancialInstruments 2024-12-31 01077573 frs-core:RevaluationReserve 2024-12-31 01077573 frs-core:ShareCapital 2024-12-31 01077573 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01077573
B.S. Hardacre Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01077573
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 636,191 636,709
Investments 5 1,144,875 1,312,608
1,781,066 1,949,317
CURRENT ASSETS
Debtors 6 7,856 4,236
Cash at bank and in hand 18,232 63,101
26,088 67,337
Creditors: Amounts Falling Due Within One Year 7 (362,567 ) (499,828 )
NET CURRENT ASSETS (LIABILITIES) (336,479 ) (432,491 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,444,587 1,516,826
NET ASSETS 1,444,587 1,516,826
CAPITAL AND RESERVES
Called up share capital 8 3,000 3,000
Revaluation reserve 9 305,555 305,555
Profit and Loss Account 1,136,032 1,208,271
SHAREHOLDERS' FUNDS 1,444,587 1,516,826
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 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 Andrew Mockridge
Director
10/09/2026
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
B.S. Hardacre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01077573 . The registered office is 10 Laburnum Road, Wellington, Somerset, TA21 8EL.
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 Over 50 years
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2025 670,055 17,687 1,692 689,434
As at 31 December 2025 670,055 17,687 1,692 689,434
Depreciation
As at 1 January 2025 35,419 15,624 1,682 52,725
Provided during the period - 516 2 518
As at 31 December 2025 35,419 16,140 1,684 53,243
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 634,636 1,547 8 636,191
As at 1 January 2025 634,636 2,063 10 636,709
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 January 2025 1,144,875 167,733 1,312,608
Additions - 33,780 33,780
Disposals - (201,513 ) (201,513 )
As at 31 December 2025 1,144,875 - 1,144,875
Provision
As at 1 January 2025 - - -
As at 31 December 2025 - - -
Net Book Value
As at 31 December 2025 1,144,875 - 1,144,875
As at 1 January 2025 1,144,875 167,733 1,312,608
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,817 1,516
Other debtors 4,039 2,720
7,856 4,236
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 181 162
Other creditors 362,386 499,666
362,567 499,828
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,000 3,000
Page 4
Page 5
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 305,555 1,208,271
Loss for the year and total comprehensive income - (61,439 )
Dividends paid - (10,800)
As at 31 December 2025 305,555 1,136,032
Page 5