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 10948089 S Bunting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10948089 2024-12-31 10948089 2025-12-31 10948089 2025-01-01 2025-12-31 10948089 frs-core:CurrentFinancialInstruments 2025-12-31 10948089 frs-core:BetweenOneFiveYears 2025-12-31 10948089 frs-core:ComputerEquipment 2025-12-31 10948089 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10948089 frs-core:ComputerEquipment 2024-12-31 10948089 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10948089 frs-core:FurnitureFittings 2025-12-31 10948089 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10948089 frs-core:FurnitureFittings 2024-12-31 10948089 frs-core:OtherResidualIntangibleAssets 2025-12-31 10948089 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 10948089 frs-core:OtherResidualIntangibleAssets 2024-12-31 10948089 frs-core:PlantMachinery 2025-12-31 10948089 frs-core:PlantMachinery 2025-01-01 2025-12-31 10948089 frs-core:PlantMachinery 2024-12-31 10948089 frs-core:WithinOneYear 2025-12-31 10948089 frs-core:ShareCapital 2025-12-31 10948089 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10948089 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10948089 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10948089 frs-bus:SmallEntities 2025-01-01 2025-12-31 10948089 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10948089 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10948089 frs-core:ListedExchangeTraded 2025-12-31 10948089 frs-core:ListedExchangeTraded 2024-12-31 10948089 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 10948089 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 10948089 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 10948089 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 10948089 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 10948089 frs-bus:Director1 2025-01-01 2025-12-31 10948089 frs-countries:EnglandWales 2025-01-01 2025-12-31 10948089 2023-12-31 10948089 2024-12-31 10948089 2024-01-01 2024-12-31 10948089 frs-core:CurrentFinancialInstruments 2024-12-31 10948089 frs-core:BetweenOneFiveYears 2024-12-31 10948089 frs-core:WithinOneYear 2024-12-31 10948089 frs-core:ShareCapital 2024-12-31 10948089 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10948089
Bunting Holdings Ltd
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: 10948089
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 36,988 43,153
Tangible Assets 5 107,238 54,486
Investments 6 699,239 612,979
843,465 710,618
CURRENT ASSETS
Stocks 7 1,071,701 1,251,121
Debtors 8 589,970 494,810
Cash at bank and in hand 2,476,023 2,901,284
4,137,694 4,647,215
Creditors: Amounts Falling Due Within One Year 9 (774,470 ) (1,566,479 )
NET CURRENT ASSETS (LIABILITIES) 3,363,224 3,080,736
TOTAL ASSETS LESS CURRENT LIABILITIES 4,206,689 3,791,354
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,653 ) (13,622 )
NET ASSETS 4,186,036 3,777,732
CAPITAL AND RESERVES
Called up share capital 10 9 9
Profit and Loss Account 4,186,027 3,777,723
SHAREHOLDERS' FUNDS 4,186,036 3,777,732
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 her 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
S Bunting
Director
10 September 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bunting Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10948089 . The registered office is Finchley Park, Emmet Hill Lane, Laddingford, Kent, ME18 6BG.
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 of dispatch or delivery to the customer.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Website development is being amortised evenly over its estimated useful life of ten 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:
Office Equipment 25% straight line
Fixtures & Fittings 20% straight line & 3 years straight line
Leasehold Improvements Over the remaining term of the lease
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. Financial Instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
...CONTINUED
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Page 4
2.6. Financial Instruments - continued
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. 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.
2.8. Fixed asset investments
Fixed asset investments consist of securities which are classified on initial recognition as available-for-sale and are carried at fair value. Fixed asset investments are revalued annually with revaluation gains and losses being recognised in the profit and loss account.
2.9. Provisions
Provisions are recognised when the company has a present legal or constructive obligation as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
Provisions are measured at the best estimate of the expenditure required to settle the obligation at the reporting date, taking into account relevant risks and uncertainties.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 20)
30 20
Page 4
Page 5
4. Intangible Assets
Website development
£
Cost
As at 1 January 2025 61,646
As at 31 December 2025 61,646
Amortisation
As at 1 January 2025 18,493
Provided during the period 6,165
As at 31 December 2025 24,658
Net Book Value
As at 31 December 2025 36,988
As at 1 January 2025 43,153
5. Tangible Assets
Office Equipment Fixtures & Fittings Leasehold Improvements Total
£ £ £ £
Cost
As at 1 January 2025 27,001 28,340 35,055 90,396
Additions 12,147 60,263 15,200 87,610
As at 31 December 2025 39,148 88,603 50,255 178,006
Depreciation
As at 1 January 2025 19,238 8,605 8,067 35,910
Provided during the period 4,976 13,706 16,176 34,858
As at 31 December 2025 24,214 22,311 24,243 70,768
Net Book Value
As at 31 December 2025 14,934 66,292 26,012 107,238
As at 1 January 2025 7,763 19,735 26,988 54,486
Page 5
Page 6
6. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 612,979
Revaluations 86,260
As at 31 December 2025 699,239
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 699,239
As at 1 January 2025 612,979
7. Stocks
2025 2024
£ £
Stock 1,071,701 1,251,121
At the year end, the company recognised a provision for obsolete stock of £151,283 (2024: £nil). This write-down has been recognised within cost of sales in the year.
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 431,961 148,745
Other debtors 158,009 346,065
589,970 494,810
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 295,035 731,898
Other creditors 245,487 675,435
Taxation and social security 233,948 159,146
774,470 1,566,479
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 9 9
Page 6
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 127,509 68,534
Later than one year and not later than five years 31,877 85,668
159,386 154,202
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