Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 06873094 Miss H King Mr H King Mr J King Mr N King Mrs J King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06873094 2025-04-30 06873094 2026-04-30 06873094 2025-05-01 2026-04-30 06873094 frs-core:CurrentFinancialInstruments 2026-04-30 06873094 frs-core:ComputerEquipment 2026-04-30 06873094 frs-core:ComputerEquipment 2025-05-01 2026-04-30 06873094 frs-core:ComputerEquipment 2025-04-30 06873094 frs-core:FurnitureFittings 2026-04-30 06873094 frs-core:FurnitureFittings 2025-05-01 2026-04-30 06873094 frs-core:FurnitureFittings 2025-04-30 06873094 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 06873094 frs-core:ShareCapital 2026-04-30 06873094 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 06873094 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 06873094 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 06873094 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06873094 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 06873094 frs-bus:SmallEntities 2025-05-01 2026-04-30 06873094 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 06873094 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 06873094 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 06873094 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-04-30 06873094 frs-core:CostValuation 2025-04-30 06873094 frs-core:AdditionsToInvestments 2026-04-30 06873094 frs-core:DisposalsRepaymentsInvestments 2026-04-30 06873094 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2026-04-30 06873094 frs-core:CostValuation 2026-04-30 06873094 frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:ListedExchangeTraded 2025-04-30 06873094 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 06873094 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 06873094 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-04-30 06873094 frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-core:UnlistedNon-exchangeTraded 2025-04-30 06873094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 06873094 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 06873094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 06873094 frs-bus:Director1 2025-05-01 2026-04-30 06873094 frs-bus:Director2 2025-05-01 2026-04-30 06873094 frs-bus:Director3 2025-05-01 2026-04-30 06873094 frs-bus:Director4 2025-05-01 2026-04-30 06873094 frs-bus:Director5 2025-05-01 2026-04-30 06873094 frs-countries:EnglandWales 2025-05-01 2026-04-30 06873094 2024-04-30 06873094 2025-04-30 06873094 2024-05-01 2025-04-30 06873094 frs-core:CurrentFinancialInstruments 2025-04-30 06873094 frs-core:ShareCapital 2025-04-30 06873094 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 06873094 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30
Registered number: 06873094
Shincliffe Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06873094
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,428 1,130
Investment Properties 5 432,300 432,300
Investments 6 384,955 48,537
819,683 481,967
CURRENT ASSETS
Stocks 7 - 18,164
Debtors 8 182,097 775,720
Investments 9 343 343
Cash at bank and in hand 667,036 606,316
849,476 1,400,543
Creditors: Amounts Falling Due Within One Year 10 (127,260 ) (221,649 )
NET CURRENT ASSETS (LIABILITIES) 722,216 1,178,894
TOTAL ASSETS LESS CURRENT LIABILITIES 1,541,899 1,660,861
NET ASSETS 1,541,899 1,660,861
CAPITAL AND RESERVES
Called up share capital 11 104 104
Fair value reserve 12 (23,092 ) (23,092 )
Profit and Loss Account 1,564,887 1,683,849
SHAREHOLDERS' FUNDS 1,541,899 1,660,861
Page 1
Page 2
For the year ending 30 April 2026 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 N King
Director
2 October 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
Shincliffe Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06873094 . The registered office is C/O The Advisory Group, 2 Old Brewery House, Chester Le Street, DH3 3EZ.
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:
Freehold 0%
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
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. 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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Page 4
2.6. 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: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 600 3,057 3,657
Additions - 1,831 1,831
As at 30 April 2026 600 4,888 5,488
Depreciation
As at 1 May 2025 437 2,090 2,527
Provided during the period 24 509 533
As at 30 April 2026 461 2,599 3,060
Net Book Value
As at 30 April 2026 139 2,289 2,428
As at 1 May 2025 163 967 1,130
5. Investment Property
2026
£
Fair Value
As at 1 May 2025 and 30 April 2026 432,300
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Page 5
6. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 May 2025 48,537 - 48,537
Additions - 356,774 356,774
Disposals (22,145 ) - (22,145 )
Fair value adjustments 1,789 - 1,789
As at 30 April 2026 28,181 356,774 384,955
Provision
As at 1 May 2025 - - -
As at 30 April 2026 - - -
Net Book Value
As at 30 April 2026 28,181 356,774 384,955
As at 1 May 2025 48,537 - 48,537
7. Stocks
2026 2025
£ £
Stock - 18,164
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 24,563 -
Other debtors 157,534 775,720
182,097 775,720
9. Current Asset Investments
2026 2025
£ £
Short term deposits 343 343
10. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 122,954 137,790
Taxation and social security 4,306 83,859
127,260 221,649
Page 5
Page 6
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 104 104
12. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 May 2025 (23,092 ) 1,683,849
Loss for the year and total comprehensive income - (5,162 )
Dividends paid - (113,800)
As at 30 April 2026 (23,092 ) 1,564,887
Page 6