Acorah Software Products - Accounts Production 19.4.351 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 11271202 Dr Laurence Church Mrs Monica Church iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11271202 2025-02-28 11271202 2026-02-28 11271202 2025-03-01 2026-02-28 11271202 frs-core:CurrentFinancialInstruments 2026-02-28 11271202 frs-core:Non-currentFinancialInstruments 2026-02-28 11271202 frs-core:ShareCapital 2026-02-28 11271202 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11271202 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11271202 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11271202 frs-bus:SmallEntities 2025-03-01 2026-02-28 11271202 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11271202 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11271202 frs-bus:Director1 2025-03-01 2026-02-28 11271202 frs-bus:Director2 2025-03-01 2026-02-28 11271202 frs-countries:EnglandWales 2025-03-01 2026-02-28 11271202 2024-02-29 11271202 2025-02-28 11271202 2024-03-01 2025-02-28 11271202 frs-core:CurrentFinancialInstruments 2025-02-28 11271202 frs-core:Non-currentFinancialInstruments 2025-02-28 11271202 frs-core:ShareCapital 2025-02-28 11271202 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11271202
Prieto Garner Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Merranti Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11271202
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 345,000 345,000
345,000 345,000
CURRENT ASSETS
Debtors 5 1,500 -
Cash at bank and in hand 1,995 1,728
3,495 1,728
Creditors: Amounts Falling Due Within One Year 6 (220,271 ) (210,951 )
NET CURRENT ASSETS (LIABILITIES) (216,776 ) (209,223 )
TOTAL ASSETS LESS CURRENT LIABILITIES 128,224 135,777
Creditors: Amounts Falling Due After More Than One Year 7 (198,385 ) (198,386 )
NET LIABILITIES (70,161 ) (62,609 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (70,261 ) (62,709 )
SHAREHOLDERS' FUNDS (70,161) (62,609)
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
Dr Laurence Church
Director
18 October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Prieto Garner Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11271202 . The registered office is 10 Scandia Hus Business Park, Felcourt Road, Felcourt, East Grinstead, RH19 2LP.
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 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investment Property
2026
£
Fair Value
As at 1 March 2025 and 28 February 2026 345,000
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 1,500 -
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,500 -
Other creditors 218,771 210,951
220,271 210,951
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 198,385 198,386
Page 4