Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06700836 Mr James Slater Mrs Melanie Slater Mr Quentin Tailford Mr Michael Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06700836 2024-12-31 06700836 2025-12-31 06700836 2025-01-01 2025-12-31 06700836 frs-core:CurrentFinancialInstruments 2025-12-31 06700836 frs-core:Non-currentFinancialInstruments 2025-12-31 06700836 frs-core:FurnitureFittings 2025-12-31 06700836 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06700836 frs-core:FurnitureFittings 2024-12-31 06700836 frs-core:NetGoodwill 2025-12-31 06700836 frs-core:NetGoodwill 2025-01-01 2025-12-31 06700836 frs-core:NetGoodwill 2024-12-31 06700836 frs-core:WithinOneYear 2025-12-31 06700836 frs-core:ShareCapital 2025-12-31 06700836 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06700836 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06700836 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06700836 frs-bus:SmallEntities 2025-01-01 2025-12-31 06700836 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06700836 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06700836 frs-bus:Director1 2025-01-01 2025-12-31 06700836 frs-bus:Director2 2025-01-01 2025-12-31 06700836 frs-bus:Director3 2025-01-01 2025-12-31 06700836 frs-bus:Director4 2025-01-01 2025-12-31 06700836 frs-countries:EnglandWales 2025-01-01 2025-12-31 06700836 2023-12-31 06700836 2024-12-31 06700836 2024-01-01 2024-12-31 06700836 frs-core:CurrentFinancialInstruments 2024-12-31 06700836 frs-core:Non-currentFinancialInstruments 2024-12-31 06700836 frs-core:BetweenOneFiveYears 2024-12-31 06700836 frs-core:WithinOneYear 2024-12-31 06700836 frs-core:ShareCapital 2024-12-31 06700836 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06700836
James Slater (Surveyors) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06700836
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 81,025 104,175
Tangible Assets 5 16,732 15,987
97,757 120,162
CURRENT ASSETS
Stocks 6 2,550 -
Debtors 7 34,658 133,396
Cash at bank and in hand - 1,126
37,208 134,522
Creditors: Amounts Falling Due Within One Year 8 (75,092 ) (100,234 )
NET CURRENT ASSETS (LIABILITIES) (37,884 ) 34,288
TOTAL ASSETS LESS CURRENT LIABILITIES 59,873 154,450
Creditors: Amounts Falling Due After More Than One Year 9 (16,136 ) (20,541 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,388 ) (3,997 )
NET ASSETS 40,349 129,912
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 39,349 128,912
SHAREHOLDERS' FUNDS 40,349 129,912
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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 Slater
Director
10 September 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
James Slater (Surveyors) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06700836 . The registered office is 19 Dyer Street, Cirencester, Gloucestershire, GL7 2PP.
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.
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 profit and loss account over its estimated economic life of 20 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:
Fixtures & Fittings 25% reducing balance
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.
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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 463,000
As at 31 December 2025 463,000
Amortisation
As at 1 January 2025 358,825
Provided during the period 23,150
As at 31 December 2025 381,975
Net Book Value
As at 31 December 2025 81,025
As at 1 January 2025 104,175
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 75,605
Additions 6,456
As at 31 December 2025 82,061
Depreciation
As at 1 January 2025 59,618
Provided during the period 5,711
As at 31 December 2025 65,329
Net Book Value
As at 31 December 2025 16,732
As at 1 January 2025 15,987
6. Stocks
2025 2024
£ £
Work in progress 2,550 -
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,190 70,877
Prepayments and accrued income 9,468 6,280
Directors' loan accounts - 56,239
34,658 133,396
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,114 7,357
Bank loans and overdrafts 13,002 4,339
Corporation tax 11,954 33,542
Other taxes and social security 9,501 8,398
VAT 24,051 24,201
Other creditors 3,579 44
Accruals and deferred income 1,519 22,353
Directors' loan accounts 372 -
75,092 100,234
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 16,136 20,541
HSBC Bank PLC holds a fixed and floating charge over all assets of James Slater (Surveyors) Limited. 
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 8,602 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 10,000 24,000
Later than one year and not later than five years - 10,000
10,000 34,000
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13. Directors Advances, Credits and Guarantees
Total dividends paid to directors in the year were £112,000 (2024: £62,000) 
Included within Debtors is a loan to the directors of £Nil (2024: £56,239). 
The above loan is unsecured and repayable on demand. Interest of 2.25% has been charged.
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