Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11120439 Mr Michael Ingall Mr Frederick Graham-Watson Mr Suresh Gorasia Manchester Quays Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11120439 2024-12-31 11120439 2025-12-31 11120439 2025-01-01 2025-12-31 11120439 frs-core:CurrentFinancialInstruments 2025-12-31 11120439 frs-core:BetweenOneFiveYears 2025-12-31 11120439 frs-core:FurnitureFittings 2025-12-31 11120439 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11120439 frs-core:FurnitureFittings 2024-12-31 11120439 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 11120439 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 11120439 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 11120439 frs-core:MoreThanFiveYears 2025-12-31 11120439 frs-core:PlantMachinery 2025-12-31 11120439 frs-core:PlantMachinery 2025-01-01 2025-12-31 11120439 frs-core:PlantMachinery 2024-12-31 11120439 frs-core:WithinOneYear 2025-12-31 11120439 frs-core:ShareCapital 2025-12-31 11120439 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11120439 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11120439 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11120439 frs-bus:SmallEntities 2025-01-01 2025-12-31 11120439 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11120439 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11120439 1 2025-01-01 2025-12-31 11120439 frs-bus:Director1 2025-01-01 2025-12-31 11120439 frs-bus:Director2 2025-01-01 2025-12-31 11120439 frs-bus:Director3 2025-01-01 2025-12-31 11120439 1 2025-01-01 2025-12-31 11120439 frs-countries:EnglandWales 2025-01-01 2025-12-31 11120439 2023-12-31 11120439 2024-12-31 11120439 2024-01-01 2024-12-31 11120439 frs-core:CurrentFinancialInstruments 2024-12-31 11120439 frs-core:BetweenOneFiveYears 2024-12-31 11120439 frs-core:MoreThanFiveYears 2024-12-31 11120439 frs-core:WithinOneYear 2024-12-31 11120439 frs-core:ShareCapital 2024-12-31 11120439 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11120439 1 2024-01-01 2024-12-31
Registered number: 11120439
All Work and Social Bonded Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—5
Page 1
Statement of Financial Position
Registered number: 11120439
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,380,069 2,502,243
2,380,069 2,502,243
CURRENT ASSETS
Debtors 5 703,508 3,086,208
Cash at bank and in hand 66,353 624,952
769,861 3,711,160
Creditors: Amounts Falling Due Within One Year 6 (8,201,746 ) (11,614,771 )
NET CURRENT ASSETS (LIABILITIES) (7,431,885 ) (7,903,611 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,051,816 ) (5,401,368 )
NET LIABILITIES (5,051,816 ) (5,401,368 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (5,051,916 ) (5,401,468 )
SHAREHOLDERS' FUNDS (5,051,816) (5,401,368)
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 Income Statement.
On behalf of the board
Mr Suresh Gorasia
Director
7 September 2026
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
All Work and Social Bonded Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11120439 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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 the provisions of Financial Reporting Standard 102 section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. 
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 2.3).
2.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2025 the company had net liabilities of £5,051,816 (2024: £5,401,368) and made a profit after taxation for the financial year of £349,552 (2024: £101,112 loss).
Management has undertaken a thorough group going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained.
Whilst there is some uncertainty within any assumption, these financial statements have been prepared on a going concern basis, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
2.4. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.5. 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:
Leasehold Term of the lease
Plant & Machinery 3 years straight line
Fixtures & Fittings 3 years straight line
2.6. Leasing and Hire Purchase Contracts
A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Their annual rents are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term. Reverse premiums and similar incentives received to enter into operating leases are released to the Statement of Comprehensive Income over the term of the lease.
2.7. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.
Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
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Page 3
2.8. 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 balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except:
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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.
2.9. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned. Grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Directors 4 4
4 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 3,047,383 18,026 869,238 3,934,647
Additions - 707 38,518 39,225
As at 31 December 2025 3,047,383 18,733 907,756 3,973,872
Depreciation
As at 1 January 2025 591,046 6,496 834,862 1,432,404
Provided during the period 130,914 6,205 24,280 161,399
As at 31 December 2025 721,960 12,701 859,142 1,593,803
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 2,325,423 6,032 48,614 2,380,069
As at 1 January 2025 2,456,337 11,530 34,376 2,502,243
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 576,819 275,449
Prepayments and accrued income 126,689 598,402
Amounts owed by group undertakings - 2,212,357
703,508 3,086,208
Amounts owed by group undertakings are repayable upon demand and are not interest bearing.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 394,503 996,365
Other creditors 691,409 307,449
Accruals and deferred income 5,204,637 5,764,605
Amounts owed to group undertakings 1,911,197 4,546,352
8,201,746 11,614,771
Amounts owed to group undertakings are repayable upon demand and are not interest bearing.
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Financial Instruments
The company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments at fair value through profit and loss.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 1,656,121 1,656,121
Later than one year and not later than five years 6,624,486 6,624,486
Later than five years 21,195,106 22,851,227
29,475,713 31,131,834
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Page 5
10. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are included in the consolidated financial statements of Capital Holdco Limited and are 100% owned.
11. Ultimate Controlling Party
The Company's parent company and controlling party is Capital Holdco Limited, a holding company registered in the British Virgin Islands.
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