Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 5341701 Mr H E Silcock Mr M Silcock Mrs P Silcock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5341701 2025-02-28 5341701 2026-02-28 5341701 2025-03-01 2026-02-28 5341701 frs-core:CurrentFinancialInstruments 2026-02-28 5341701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 5341701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 5341701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 5341701 frs-core:PlantMachinery 2026-02-28 5341701 frs-core:PlantMachinery 2025-03-01 2026-02-28 5341701 frs-core:PlantMachinery 2025-02-28 5341701 frs-core:ShareCapital 2026-02-28 5341701 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 5341701 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 5341701 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 5341701 frs-bus:SmallEntities 2025-03-01 2026-02-28 5341701 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 5341701 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 5341701 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-02-28 5341701 frs-bus:Director1 2025-03-01 2026-02-28 5341701 frs-bus:Director2 2025-03-01 2026-02-28 5341701 frs-bus:Director3 2025-03-01 2026-02-28 5341701 frs-countries:EnglandWales 2025-03-01 2026-02-28 5341701 2024-02-28 5341701 2025-02-28 5341701 2024-02-29 2025-02-28 5341701 frs-core:CurrentFinancialInstruments 2025-02-28 5341701 frs-core:ShareCapital 2025-02-28 5341701 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 5341701 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-02-28
Registered number: 5341701
Silcock Leisure (North West) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5341701
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,397,425 3,426,013
3,397,425 3,426,013
CURRENT ASSETS
Stocks 9,635 10,164
Debtors 5 408,528 205,202
Cash at bank and in hand 915,781 1,122,220
1,333,944 1,337,586
Creditors: Amounts Falling Due Within One Year 6 (48,520 ) (74,042 )
NET CURRENT ASSETS (LIABILITIES) 1,285,424 1,263,544
TOTAL ASSETS LESS CURRENT LIABILITIES 4,682,849 4,689,557
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (66,800 ) (66,800 )
NET ASSETS 4,616,049 4,622,757
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 4,615,049 4,621,757
SHAREHOLDERS' FUNDS 4,616,049 4,622,757
Page 1
Page 2
For the year ending 28 February 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 H E Silcock
Director
25/09/2026
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
Silcock Leisure (North West) Limited , (Registered number 5341701 ), is a company limited by shares.
The company is incorporated in England & Wales. 
The Registered Office is Pier Forecourt, The Promenade, Southport, PR8 1QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Sterling (£)

2.2. Turnover
Turnover represents the invoiced value, net of Value Added Tax, of goods sold and services provided to customers. For arcade income , revenue is recognised on receipt of the cash into the machines, net of amounts paid out as prizes. For other sales, revenue is recognised on delivery of the goods or performance of the service.


2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The depreciation rates generally applicable are:

Freehold 2%
Plant & Machinery 10-25%
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.



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2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.


3. Average Number of Employees
The average number of people employed by the company during the year was  25 (2025: 22)
25 22
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 March 2025 3,072,836 718,537 3,791,373
Additions - 89,186 89,186
Disposals - (2,350 ) (2,350 )
As at 28 February 2026 3,072,836 805,373 3,878,209
Depreciation
As at 1 March 2025 - 365,360 365,360
Provided during the period - 117,774 117,774
Disposals - (2,350 ) (2,350 )
As at 28 February 2026 - 480,784 480,784
Net Book Value
As at 28 February 2026 3,072,836 324,589 3,397,425
As at 1 March 2025 3,072,836 353,177 3,426,013
There is no deprecation charge for freehold land and buildings because the directors consider that, due to maintenance and repairs carried out regularly, the residual value at the end of the remaining useful life will be such that any diminution in value would not be material.




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5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 35,234 36,189
Amounts owed by related parties 373,294 169,013
408,528 205,202
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 14,206 37,109
Corporation tax 3,000 15,101
Other taxes and social security 11,642 4,161
Other creditors 19,672 17,671
48,520 74,042

7. Deferred Taxation
The provision for deferred taxation relates to:
2026 2025
£ £
Accelerated capital allowances 66,800 66,800
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