Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 December 2024 false 1 January 2025 31 December 2025 31 December 2025 06703758 Mr Justin English Mr Richard Taylor Mr Simon Wootton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06703758 2024-12-31 06703758 2025-12-31 06703758 2025-01-01 2025-12-31 06703758 frs-core:CurrentFinancialInstruments 2025-12-31 06703758 frs-core:Non-currentFinancialInstruments 2025-12-31 06703758 frs-core:BetweenOneFiveYears 2025-12-31 06703758 frs-core:ComputerEquipment 2025-12-31 06703758 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06703758 frs-core:ComputerEquipment 2024-12-31 06703758 frs-core:FurnitureFittings 2025-12-31 06703758 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06703758 frs-core:FurnitureFittings 2024-12-31 06703758 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 06703758 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 06703758 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 06703758 frs-core:MotorVehicles 2025-12-31 06703758 frs-core:MotorVehicles 2025-01-01 2025-12-31 06703758 frs-core:MotorVehicles 2024-12-31 06703758 frs-core:PlantMachinery 2025-12-31 06703758 frs-core:PlantMachinery 2025-01-01 2025-12-31 06703758 frs-core:PlantMachinery 2024-12-31 06703758 frs-core:WithinOneYear 2025-12-31 06703758 frs-core:ShareCapital 2025-12-31 06703758 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06703758 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06703758 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06703758 frs-bus:SmallEntities 2025-01-01 2025-12-31 06703758 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06703758 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06703758 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06703758 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06703758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06703758 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06703758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06703758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06703758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06703758 frs-bus:Director1 2025-01-01 2025-12-31 06703758 frs-bus:Director2 2025-01-01 2025-12-31 06703758 frs-bus:Director3 2025-01-01 2025-12-31 06703758 frs-bus:Director3 2024-12-31 06703758 frs-bus:Director3 2025-12-31 06703758 frs-countries:EnglandWales 2025-01-01 2025-12-31 06703758 2024-11-30 06703758 2024-12-31 06703758 2024-12-01 2024-12-31 06703758 frs-core:CurrentFinancialInstruments 2024-12-31 06703758 frs-core:Non-currentFinancialInstruments 2024-12-31 06703758 frs-core:BetweenOneFiveYears 2024-12-31 06703758 frs-core:WithinOneYear 2024-12-31 06703758 frs-core:ShareCapital 2024-12-31 06703758 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06703758
XBM Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Marstane Accounts & Consultants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06703758
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,623 213,875
Investments 5 164,490 156,740
305,113 370,615
CURRENT ASSETS
Stocks 6 256,500 257,006
Debtors 7 2,949,206 2,153,509
Cash at bank and in hand 19 520,280
3,205,725 2,930,795
Creditors: Amounts Falling Due Within One Year 8 (1,837,445 ) (1,555,842 )
NET CURRENT ASSETS (LIABILITIES) 1,368,280 1,374,953
TOTAL ASSETS LESS CURRENT LIABILITIES 1,673,393 1,745,568
Creditors: Amounts Falling Due After More Than One Year 9 (782,263 ) (826,668 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,460 ) (5,103 )
NET ASSETS 877,670 913,797
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 876,670 912,797
SHAREHOLDERS' FUNDS 877,670 913,797
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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 Justin English
Director
24/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
XBM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06703758 . The registered office is Access House, , Nepshaw Lane SOuth, Gildersome, LS27 7JQ.
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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33.33% Straight Line Basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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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2.7. 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: 49 (2024: )
49 -
4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 86,201 179,304 524,749 24,929
Additions - - 41,200 -
As at 31 December 2025 86,201 179,304 565,949 24,929
Depreciation
As at 1 January 2025 86,201 102,939 394,467 19,935
Provided during the period - 14,882 95,651 1,685
As at 31 December 2025 86,201 117,821 490,118 21,620
Net Book Value
As at 31 December 2025 - 61,483 75,831 3,309
As at 1 January 2025 - 76,365 130,282 4,994
Computer Equipment Total
£ £
Cost
As at 1 January 2025 47,144 862,327
Additions 1,866 43,066
As at 31 December 2025 49,010 905,393
...CONTINUED
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Depreciation
As at 1 January 2025 44,910 648,452
Provided during the period 4,100 116,318
As at 31 December 2025 49,010 764,770
Net Book Value
As at 31 December 2025 - 140,623
As at 1 January 2025 2,234 213,875
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 156,740
Additions 7,750
As at 31 December 2025 164,490
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 164,490
As at 1 January 2025 156,740
6. Stocks
31 December 2025 31 December 2024
£ £
Stock 256,500 257,006
7. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 12,361 29,607
Other debtors 2,936,845 2,123,902
2,949,206 2,153,509
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8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,050 11,281
Trade creditors 1,245,021 853,379
Bank loans and overdrafts 18,128 62,500
Other creditors 155,239 50,324
Taxation and social security 402,007 578,358
1,837,445 1,555,842
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,100 -
Bank loans 767,163 826,668
782,263 826,668
10. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 December 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,050 11,281
Later than one year and not later than five years 15,100 -
32,150 11,281
32,150 11,281
11. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Simon Wootton 86,218 - - - 86,218
The above loan is unsecured, interest free and repayable on demand.
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