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 04930235 Mr Norman Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04930235 2024-12-31 04930235 2025-12-31 04930235 2025-01-01 2025-12-31 04930235 frs-core:CurrentFinancialInstruments 2025-12-31 04930235 frs-core:MotorVehicles 2025-12-31 04930235 frs-core:MotorVehicles 2025-01-01 2025-12-31 04930235 frs-core:MotorVehicles 2024-12-31 04930235 frs-core:ShareCapital 2025-12-31 04930235 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04930235 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04930235 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04930235 frs-bus:SmallEntities 2025-01-01 2025-12-31 04930235 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04930235 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04930235 frs-bus:Director1 2025-01-01 2025-12-31 04930235 frs-bus:Director1 2024-12-31 04930235 frs-bus:Director1 2025-12-31 04930235 frs-countries:EnglandWales 2025-01-01 2025-12-31 04930235 2023-12-31 04930235 2024-12-31 04930235 2024-01-01 2024-12-31 04930235 frs-core:CurrentFinancialInstruments 2024-12-31 04930235 frs-core:ShareCapital 2024-12-31 04930235 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04930235
Nra Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Chippendale and Clark
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04930235
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,125 -
1,125 -
CURRENT ASSETS
Debtors 5 14,030 2,453
Cash at bank and in hand 3,615 7,277
17,645 9,730
Creditors: Amounts Falling Due Within One Year 6 (37,165 ) (212,180 )
NET CURRENT ASSETS (LIABILITIES) (19,520 ) (202,450 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,395 ) (202,450 )
NET LIABILITIES (18,395 ) (202,450 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (19,395 ) (203,450 )
SHAREHOLDERS' FUNDS (18,395) (202,450)
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 Norman Matthews
Director
11/09/2026
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
Nra Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04930235 . The registered office is Unit 18 Equity Trade Centre, Hobley Drive, Swindon, Wiltshire, SN3 4NS.
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:
Motor Vehicles 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2025 -
Additions 1,500
As at 31 December 2025 1,500
Depreciation
As at 1 January 2025 -
Provided during the period 375
As at 31 December 2025 375
Net Book Value
As at 31 December 2025 1,125
As at 1 January 2025 -
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
VAT - 2,453
Director's loan account 12,134 -
Amounts owed by associates 1,896 -
14,030 2,453
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
VAT 37,165 -
Inter Company Account RH Storage - 8,604
Director's loan account - 203,576
37,165 212,180
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 Norman Matthews - 12,134 - - 12,134
The loan is unsecured and repayable on demand, with interest being charged on the outstanding balance at the official rate of interest prevalent
at the time.
Page 3