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 02102017 Mrs Elizabeth McMorris Mr Daniel Turkington Mrs Elizabeth McMorris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02102017 2024-12-31 02102017 2025-12-31 02102017 2025-01-01 2025-12-31 02102017 frs-core:CurrentFinancialInstruments 2025-12-31 02102017 frs-core:ComputerEquipment 2025-12-31 02102017 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02102017 frs-core:ComputerEquipment 2024-12-31 02102017 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02102017 frs-core:FurnitureFittings 2025-12-31 02102017 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02102017 frs-core:FurnitureFittings 2024-12-31 02102017 frs-core:MotorVehicles 2025-12-31 02102017 frs-core:MotorVehicles 2025-01-01 2025-12-31 02102017 frs-core:MotorVehicles 2024-12-31 02102017 frs-core:ShareCapital 2025-12-31 02102017 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02102017 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02102017 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02102017 frs-bus:SmallEntities 2025-01-01 2025-12-31 02102017 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02102017 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02102017 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 02102017 frs-bus:OrdinaryShareClass1 2025-12-31 02102017 frs-core:CostValuation 2024-12-31 02102017 frs-core:CostValuation 2025-12-31 02102017 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 02102017 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 02102017 frs-bus:Director1 2025-01-01 2025-12-31 02102017 frs-bus:Director2 2025-01-01 2025-12-31 02102017 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02102017 frs-countries:EnglandWales 2025-01-01 2025-12-31 02102017 2023-12-31 02102017 2024-12-31 02102017 2024-01-01 2024-12-31 02102017 frs-core:CurrentFinancialInstruments 2024-12-31 02102017 frs-core:ShareCapital 2024-12-31 02102017 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02102017 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 02102017
Plimsoll Publishing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
SME Accountants and Business Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02102017
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 131,753 177,984
Investments 5 100 100
131,853 178,084
CURRENT ASSETS
Stocks 6 - 4,338
Debtors 7 501,305 350,001
Cash at bank and in hand 1,078,484 1,043,477
1,579,789 1,397,816
Creditors: Amounts Falling Due Within One Year 8 (335,968 ) (432,584 )
NET CURRENT ASSETS (LIABILITIES) 1,243,821 965,232
TOTAL ASSETS LESS CURRENT LIABILITIES 1,375,674 1,143,316
NET ASSETS 1,375,674 1,143,316
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 1,374,674 1,142,316
SHAREHOLDERS' FUNDS 1,375,674 1,143,316
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 Daniel Turkington
Director
30/07/2026
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
Plimsoll Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02102017 . The registered office is Scotswood House, Thornaby Place, Thornaby, Stockton On Tees, TS17 6SB.
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 - Other Intangible
Other intangible assets are .... 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:
Motor Vehicles 20
Fixtures & Fittings 10
Computer Equipment 25
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 30)
33 30
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 137,880 32,262 348,764 518,906
Additions - 2,960 10,863 13,823
As at 31 December 2025 137,880 35,222 359,627 532,729
Depreciation
As at 1 January 2025 41,140 10,474 289,308 340,922
Provided during the period 27,576 3,227 29,251 60,054
As at 31 December 2025 68,716 13,701 318,559 400,976
Net Book Value
As at 31 December 2025 69,164 21,521 41,068 131,753
As at 1 January 2025 96,740 21,788 59,456 177,984
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5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 100
As at 31 December 2025 100
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 1 January 2025 100
6. Stocks
2025 2024
£ £
Stock - 4,338
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 416,282 213,827
Prepayments and accrued income 85,023 136,174
501,305 350,001
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 52,513 44,259
Corporation tax 184,841 285,291
Other taxes and social security 1,551 -
VAT 20,487 28,406
Other creditors 17,542 5,503
Accruals and deferred income 59,034 69,125
335,968 432,584
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
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