Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11670388 Mr James Hunt Mr Alexander Durden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11670388 2024-12-31 11670388 2025-12-31 11670388 2025-01-01 2025-12-31 11670388 frs-core:CurrentFinancialInstruments 2025-12-31 11670388 frs-core:Non-currentFinancialInstruments 2025-12-31 11670388 frs-core:BetweenOneFiveYears 2025-12-31 11670388 frs-core:ComputerEquipment 2025-12-31 11670388 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11670388 frs-core:ComputerEquipment 2024-12-31 11670388 frs-core:FurnitureFittings 2025-12-31 11670388 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11670388 frs-core:FurnitureFittings 2024-12-31 11670388 frs-core:MoreThanFiveYears 2025-12-31 11670388 frs-core:WithinOneYear 2025-12-31 11670388 frs-core:ShareCapital 2025-12-31 11670388 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11670388 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11670388 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11670388 frs-bus:SmallEntities 2025-01-01 2025-12-31 11670388 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11670388 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11670388 frs-bus:Director1 2025-01-01 2025-12-31 11670388 frs-bus:Director2 2025-01-01 2025-12-31 11670388 frs-countries:EnglandWales 2025-01-01 2025-12-31 11670388 2023-12-31 11670388 2024-12-31 11670388 2024-01-01 2024-12-31 11670388 frs-core:CurrentFinancialInstruments 2024-12-31 11670388 frs-core:Non-currentFinancialInstruments 2024-12-31 11670388 frs-core:BetweenOneFiveYears 2024-12-31 11670388 frs-core:MoreThanFiveYears 2024-12-31 11670388 frs-core:WithinOneYear 2024-12-31 11670388 frs-core:ShareCapital 2024-12-31 11670388 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11670388
Durden and Hunt 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: 11670388
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,686 54,259
67,686 54,259
CURRENT ASSETS
Debtors 5 128,709 73,895
Cash at bank and in hand 435,296 505,374
564,005 579,269
Creditors: Amounts Falling Due Within One Year 6 (271,459 ) (338,198 )
NET CURRENT ASSETS (LIABILITIES) 292,546 241,071
TOTAL ASSETS LESS CURRENT LIABILITIES 360,232 295,330
Creditors: Amounts Falling Due After More Than One Year 7 - (3,743 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,000 ) (14,400 )
NET ASSETS 335,232 277,187
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 335,132 277,087
SHAREHOLDERS' FUNDS 335,232 277,187
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 James Hunt
Director
Mr Alexander Durden
Director
23/09/2026
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
Durden and Hunt Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11670388 . The registered office is 309 High Road, Loughton , IG10 1AL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 estate agency services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Fixtures & Fittings 3 Years straight line
Computer Equipment 3 Years straight line
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 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: 24 (2024: 19)
24 19
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 86,892 29,817 116,709
Additions 56,204 4,630 60,834
As at 31 December 2025 143,096 34,447 177,543
Depreciation
As at 1 January 2025 37,939 24,511 62,450
Provided during the period 43,211 4,196 47,407
As at 31 December 2025 81,150 28,707 109,857
Net Book Value
As at 31 December 2025 61,946 5,740 67,686
As at 1 January 2025 48,953 5,306 54,259
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 63,765 19,704
Other debtors 64,944 54,191
128,709 73,895
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 40,688 43,436
Bank loans and overdrafts 3,743 8,837
Other creditors 69,841 48,766
Taxation and social security 157,187 237,159
271,459 338,198
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,743
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Page 5
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 148,118 149,091
Later than one year and not later than five years 571,686 584,686
Later than five years 525,343 641,857
1,245,147 1,375,634
Page 5