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 09847699 Mr James Gower Mr Jonathan Sullens Mrs Claudine Deweze iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09847699 2024-12-31 09847699 2025-12-31 09847699 2025-01-01 2025-12-31 09847699 frs-core:CurrentFinancialInstruments 2025-12-31 09847699 frs-core:Non-currentFinancialInstruments 2025-12-31 09847699 frs-core:ComputerEquipment 2025-12-31 09847699 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09847699 frs-core:ComputerEquipment 2024-12-31 09847699 frs-core:FurnitureFittings 2025-12-31 09847699 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09847699 frs-core:FurnitureFittings 2024-12-31 09847699 frs-core:NetGoodwill 2025-12-31 09847699 frs-core:NetGoodwill 2025-01-01 2025-12-31 09847699 frs-core:NetGoodwill 2024-12-31 09847699 frs-core:PlantMachinery 2025-12-31 09847699 frs-core:PlantMachinery 2025-01-01 2025-12-31 09847699 frs-core:PlantMachinery 2024-12-31 09847699 frs-core:SharePremium 2025-12-31 09847699 frs-core:ShareCapital 2025-12-31 09847699 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09847699 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09847699 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09847699 frs-bus:SmallEntities 2025-01-01 2025-12-31 09847699 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09847699 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09847699 frs-bus:Director1 2025-01-01 2025-12-31 09847699 frs-bus:Director2 2025-01-01 2025-12-31 09847699 frs-bus:Director3 2025-01-01 2025-12-31 09847699 frs-countries:EnglandWales 2025-01-01 2025-12-31 09847699 2023-12-31 09847699 2024-12-31 09847699 2024-01-01 2024-12-31 09847699 frs-core:CurrentFinancialInstruments 2024-12-31 09847699 frs-core:Non-currentFinancialInstruments 2024-12-31 09847699 frs-core:SharePremium 2024-12-31 09847699 frs-core:ShareCapital 2024-12-31 09847699 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09847699
National Game Fair Limited
Financial Statements
For The Year Ended 31 December 2025
Resolve Corporate Ltd
11 Garden Court
Tewin Road
Welwyn Garden City
Hertfordshire
AL7 1BH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09847699
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 253 686
Tangible Assets 5 84,474 15,064
84,727 15,750
CURRENT ASSETS
Debtors 6 1,524,746 1,060,634
Cash at bank and in hand 158,786 925,168
1,683,532 1,985,802
Creditors: Amounts Falling Due Within One Year 7 (912,309 ) (945,577 )
NET CURRENT ASSETS (LIABILITIES) 771,223 1,040,225
TOTAL ASSETS LESS CURRENT LIABILITIES 855,950 1,055,975
Creditors: Amounts Falling Due After More Than One Year 8 - (5,833 )
NET ASSETS 855,950 1,050,142
CAPITAL AND RESERVES
Called up share capital 9 349 388
Share premium account 154,346 154,346
Profit and Loss Account 701,255 895,408
SHAREHOLDERS' FUNDS 855,950 1,050,142
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 James Gower
Director
24th June 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
National Game Fair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09847699 . The registered office is The Stables, Panshanger Park, Hertford, SG14 2NA.
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 .... 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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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.
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.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 1,300
As at 31 December 2025 1,300
Amortisation
As at 1 January 2025 614
Provided during the period 433
As at 31 December 2025 1,047
Net Book Value
As at 31 December 2025 253
As at 1 January 2025 686
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 63,253 62,771 70,182 196,206
Additions 88,980 - 15,288 104,268
As at 31 December 2025 152,233 62,771 85,470 300,474
Depreciation
As at 1 January 2025 63,253 62,771 55,118 181,142
Provided during the period 22,245 - 12,613 34,858
As at 31 December 2025 85,498 62,771 67,731 216,000
Net Book Value
As at 31 December 2025 66,735 - 17,739 84,474
As at 1 January 2025 - - 15,064 15,064
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 220,078 193,356
Other debtors 1,304,668 867,278
1,524,746 1,060,634
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 45,330 123,115
Bank loans and overdrafts 5,834 10,000
Amounts owed to participating interests - 144,090
Other creditors 830,276 654,376
Taxation and social security 30,869 13,996
912,309 945,577
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,833
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 349 388
Page 5