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 8103976 Mr Stephen Royal Miss Helena Maddox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8103976 2024-12-31 8103976 2025-12-31 8103976 2025-01-01 2025-12-31 8103976 frs-core:CurrentFinancialInstruments 2025-12-31 8103976 frs-core:Non-currentFinancialInstruments 2025-12-31 8103976 frs-core:FurnitureFittings 2025-12-31 8103976 frs-core:FurnitureFittings 2025-01-01 2025-12-31 8103976 frs-core:FurnitureFittings 2024-12-31 8103976 frs-core:CapitalRedemptionReserve 2025-12-31 8103976 frs-core:ShareCapital 2025-12-31 8103976 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 8103976 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 8103976 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 8103976 frs-bus:SmallEntities 2025-01-01 2025-12-31 8103976 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 8103976 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 8103976 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 8103976 frs-bus:OrdinaryShareClass2 2025-12-31 8103976 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 8103976 frs-bus:OrdinaryShareClass3 2025-12-31 8103976 frs-bus:OrdinaryShareClass4 2025-01-01 2025-12-31 8103976 frs-bus:OrdinaryShareClass4 2025-12-31 8103976 frs-bus:Director1 2025-01-01 2025-12-31 8103976 frs-bus:Director2 2025-01-01 2025-12-31 8103976 frs-countries:EnglandWales 2025-01-01 2025-12-31 8103976 2023-12-31 8103976 2024-12-31 8103976 2024-01-01 2024-12-31 8103976 frs-core:CurrentFinancialInstruments 2024-12-31 8103976 frs-core:Non-currentFinancialInstruments 2024-12-31 8103976 frs-core:CapitalRedemptionReserve 2024-12-31 8103976 frs-core:ShareCapital 2024-12-31 8103976 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 8103976 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 8103976 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 8103976 frs-bus:OrdinaryShareClass4 2024-01-01 2024-12-31
Registered number: 8103976
Financial Planning Business Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8103976
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,316 927
1,316 927
CURRENT ASSETS
Debtors 5 375,172 374,831
Cash at bank and in hand 8,749 5,157
383,921 379,988
Creditors: Amounts Falling Due Within One Year 6 (29,082 ) (63,251 )
NET CURRENT ASSETS (LIABILITIES) 354,839 316,737
TOTAL ASSETS LESS CURRENT LIABILITIES 356,155 317,664
Creditors: Amounts Falling Due After More Than One Year 7 (2 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (232 ) (232 )
NET ASSETS 355,921 317,432
CAPITAL AND RESERVES
Called up share capital 8 30 30
Capital redemption reserve 10 10
Profit and Loss Account 355,881 317,392
SHAREHOLDERS' FUNDS 355,921 317,432
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 Stephen Royal
Director
15 September 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
Financial Planning Business Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8103976 . The registered office is 1st Floor,5 Station Road, Radyr, Cardiff, CF15 8AA.
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 stated at cost less depreciation. 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 Straight line over 3 years
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Sales, marketing and distribution 2 2
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 21,917
Additions 1,278
As at 31 December 2025 23,195
Depreciation
As at 1 January 2025 20,990
Provided during the period 889
As at 31 December 2025 21,879
Net Book Value
As at 31 December 2025 1,316
As at 1 January 2025 927
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 210 210
Called up share capital not paid 30 30
Amounts owed by group undertakings 374,932 374,591
375,172 374,831
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 24,673 36,598
Other taxes and social security 2,333 1,918
Other creditors - 22,754
Accruals and deferred income 2,076 1,981
29,082 63,251
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 2 -
8. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 30 30
Amount of Allotted, Called Up Share Capital 30 30
2025 2024
Allotted, called up and fully paid £ £
10 Ordinary A shares of £ 1 each 10 10
10 Ordinary B shares of £ 1 each 10 10
10 Ordinary C shares of £ 1 each 10 10
30 30
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 36,700 42,500
Page 5