Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01782683 Mr Nicholas Copp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01782683 2024-12-31 01782683 2025-12-31 01782683 2025-01-01 2025-12-31 01782683 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01782683 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01782683 frs-core:PlantMachinery 2025-01-01 2025-12-31 01782683 frs-core:CapitalRedemptionReserve 2025-12-31 01782683 frs-core:ShareCapital 2025-12-31 01782683 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01782683 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01782683 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 01782683 frs-bus:SmallEntities 2025-01-01 2025-12-31 01782683 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01782683 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01782683 frs-bus:Director1 2025-01-01 2025-12-31 01782683 frs-countries:EnglandWales 2025-01-01 2025-12-31 01782683 2023-12-31 01782683 2024-12-31 01782683 2024-01-01 2024-12-31 01782683 frs-core:CapitalRedemptionReserve 2024-12-31 01782683 frs-core:ShareCapital 2024-12-31 01782683 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01782683
Thornpark Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Director Mr Nicholas Copp
Company Number 01782683
Registered Office B1/2 Pegasus Court
Ardglen Road
Whitchurch
Hampshire
RG28 7BP
Accountants Derbyshire Accountants Limited
Chartered Certified Accountants
2 Fairfield
Whitchurch
Hampshire
RG28 7ES
Page 1
Page 2
Abridged Balance Sheet
Registered number: 01782683
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 164,978 169,789
164,978 169,789
CURRENT ASSETS
Stocks - 3,880
Debtors 60,343 52,566
Cash at bank and in hand 13,465 162,991
73,808 219,437
Creditors: Amounts Falling Due Within One Year (13,760 ) (172,805 )
NET CURRENT ASSETS (LIABILITIES) 60,048 46,632
TOTAL ASSETS LESS CURRENT LIABILITIES 225,026 216,421
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,242 ) (2,562 )
NET ASSETS 222,784 213,859
CAPITAL AND RESERVES
Called up share capital 5 90 90
Capital redemption reserve 10 10
Profit and Loss Account 222,684 213,759
SHAREHOLDERS' FUNDS 222,784 213,859
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Page 3
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Nicholas Copp
Director
14th September 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
Thornpark Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01782683 . The registered office is B1/2 Pegasus Court, Ardglen Road, Whitchurch, Hampshire, RG28 7BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under FRS 102 Section 1A and the historical cost convention, except as otherwise stated.
Following the death of a director during the year, the remaining director took the decision to wind down the company's principal manufacturing activities with a view to ultimately ceasing the business. Accordingly, the financial statements have not been prepared on a going concern basis.
In preparing the financial statements on this basis, the carrying values of the company's assets and liabilities have been reviewed to ensure that they remain appropriate in light of the planned wind down of the company's activities.
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 2% reducing balance
Plant & Machinery 12.5% reducing balance
Fixtures & Fittings 25% reducing balance
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.
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2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2025 293,714
As at 31 December 2025 293,714
Depreciation
As at 1 January 2025 123,925
Provided during the period 4,811
As at 31 December 2025 128,736
Net Book Value
As at 31 December 2025 164,978
As at 1 January 2025 169,789
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
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