Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 December 2025 31 December 2025 06045365 J Allen S Hucklesby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06045365 2025-05-31 06045365 2025-12-31 06045365 2025-06-01 2025-12-31 06045365 frs-core:CurrentFinancialInstruments 2025-12-31 06045365 frs-core:Non-currentFinancialInstruments 2025-12-31 06045365 frs-core:ComputerEquipment 2025-12-31 06045365 frs-core:ComputerEquipment 2025-06-01 2025-12-31 06045365 frs-core:ComputerEquipment 2025-05-31 06045365 frs-core:FurnitureFittings 2025-12-31 06045365 frs-core:FurnitureFittings 2025-06-01 2025-12-31 06045365 frs-core:FurnitureFittings 2025-05-31 06045365 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-01 2025-12-31 06045365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06045365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-01 2025-12-31 06045365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 06045365 frs-core:MotorVehicles 2025-12-31 06045365 frs-core:MotorVehicles 2025-06-01 2025-12-31 06045365 frs-core:MotorVehicles 2025-05-31 06045365 frs-core:PlantMachinery 2025-12-31 06045365 frs-core:PlantMachinery 2025-06-01 2025-12-31 06045365 frs-core:PlantMachinery 2025-05-31 06045365 frs-core:SharePremium 2025-05-31 06045365 frs-core:SharePremium 2025-12-31 06045365 frs-core:ShareCapital 2025-12-31 06045365 frs-core:RetainedEarningsAccumulatedLosses 2025-06-01 2025-12-31 06045365 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-05-31 06045365 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06045365 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2025-12-31 06045365 frs-bus:FilletedAccounts 2025-06-01 2025-12-31 06045365 frs-bus:SmallEntities 2025-06-01 2025-12-31 06045365 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2025-12-31 06045365 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2025-12-31 06045365 frs-core:DeferredTaxation 2025-05-31 06045365 frs-core:DeferredTaxation 2025-12-31 06045365 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06045365 frs-core:UnlistedNon-exchangeTraded 2025-05-31 06045365 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 06045365 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06045365 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06045365 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 06045365 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06045365 frs-bus:Director1 2025-06-01 2025-12-31 06045365 frs-bus:Director2 2025-06-01 2025-12-31 06045365 2 2025-06-01 2025-12-31 06045365 frs-countries:EnglandWales 2025-06-01 2025-12-31 06045365 2024-05-31 06045365 2025-05-31 06045365 2024-06-01 2025-05-31 06045365 frs-core:CurrentFinancialInstruments 2025-05-31 06045365 frs-core:Non-currentFinancialInstruments 2025-05-31 06045365 frs-core:SharePremium 2025-05-31 06045365 frs-core:ShareCapital 2025-05-31 06045365 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 06045365
River Yar Boatyard Limited
Unaudited Financial Statements
For the Period 1 June 2025 to 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06045365
31 December 2025 31 May 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 605,122 564,982
Investments 5 100 -
605,222 564,982
CURRENT ASSETS
Stocks 6 25,981 20,244
Debtors 7 84,368 160,528
Cash at bank and in hand 261,021 152,997
371,370 333,769
Creditors: Amounts Falling Due Within One Year 8 (437,194 ) (375,247 )
NET CURRENT ASSETS (LIABILITIES) (65,824 ) (41,478 )
TOTAL ASSETS LESS CURRENT LIABILITIES 539,398 523,504
Creditors: Amounts Falling Due After More Than One Year 9 (2,022 ) (7,823 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (39,000 ) (37,044 )
NET ASSETS 498,376 478,637
CAPITAL AND RESERVES
Called up share capital 12 2 2
Share premium account 300,000 300,000
Profit and Loss Account 198,374 178,635
SHAREHOLDERS' FUNDS 498,376 478,637
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For the period 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
J Allen
Director
14/09/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
River Yar Boatyard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06045365 . The registered office is Nene House, 4 Rushmills, Northampton, NN4 7YB.
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:
Freehold Not depreciated
Leasehold Not depreciated
Plant & Machinery 25% written down value
Motor Vehicles 25% written down value
Fixtures & Fittings 25% written down value
Computer Equipment 33% SL
2.4. 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.
2.5. 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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2.6. 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 period, 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 period was: 8 (2025: 7)
8 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 June 2025 429,793 309,410 58,536 5,148
Additions - 67,309 - -
As at 31 December 2025 429,793 376,719 58,536 5,148
Depreciation
As at 1 June 2025 - 200,202 36,602 2,270
Provided during the period - 20,914 5,484 420
As at 31 December 2025 - 221,116 42,086 2,690
Net Book Value
As at 31 December 2025 429,793 155,603 16,450 2,458
As at 1 June 2025 429,793 109,208 21,934 2,878
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Computer Equipment Total
£ £
Cost
As at 1 June 2025 8,237 811,124
Additions - 67,309
As at 31 December 2025 8,237 878,433
Depreciation
As at 1 June 2025 7,068 246,142
Provided during the period 351 27,169
As at 31 December 2025 7,419 273,311
Net Book Value
As at 31 December 2025 818 605,122
As at 1 June 2025 1,169 564,982
5. Investments
Unlisted
£
Cost or Valuation
As at 1 June 2025 -
Additions 100
As at 31 December 2025 100
Provision
As at 1 June 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 1 June 2025 -
6. Stocks
31 December 2025 31 May 2025
£ £
Stock 25,981 20,244
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7. Debtors
31 December 2025 31 May 2025
£ £
Due within one year
Trade debtors 80,680 39,612
Prepayments and accrued income 3,688 120,916
84,368 160,528
8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 May 2025
£ £
Trade creditors 39,167 128,707
Bank loans and overdrafts 9,677 9,677
Other taxes and social security 69,976 25,489
Accruals and deferred income 318,087 191,556
Directors' loan accounts 287 19,818
437,194 375,247
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 May 2025
£ £
Bank loans 2,022 7,823
10. Deferred Taxation
The provision for deferred tax is made up as follows:
31 December 2025 31 May 2025
£ £
Other timing differences 39,000 37,044
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2025 37,044 37,044
Origination and reversal of timing differences 1,956 1,956
Balance at 31 December 2025 39,000 39,000
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12. Share Capital
31 December 2025 31 May 2025
£ £
Allotted, Called up and fully paid 2 2
13. Reserves
Share Premium Profit and Loss Account
£ £
As at 1 June 2025 300,000 178,635
Profit for the period and total comprehensive income - 19,739
As at 31 December 2025 300,000 198,374
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