Acorah Software Products - Accounts Production 19.3.600 false true 29 June 2025 1 July 2024 false 30 June 2025 30 September 2026 30 September 2026 04750307 J A Roberts-York Roberts York Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04750307 2025-06-29 04750307 2026-09-30 04750307 2025-06-30 2026-09-30 04750307 frs-core:CurrentFinancialInstruments 2026-09-30 04750307 frs-core:BetweenOneFiveYears 2026-09-30 04750307 frs-core:ComputerEquipment 2026-09-30 04750307 frs-core:ComputerEquipment 2025-06-30 2026-09-30 04750307 frs-core:ComputerEquipment 2025-06-29 04750307 frs-core:FurnitureFittings 2026-09-30 04750307 frs-core:FurnitureFittings 2025-06-30 2026-09-30 04750307 frs-core:FurnitureFittings 2025-06-29 04750307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-09-30 04750307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 2026-09-30 04750307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-29 04750307 frs-core:WithinOneYear 2026-09-30 04750307 frs-core:ShareCapital 2026-09-30 04750307 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 04750307 frs-bus:PrivateLimitedCompanyLtd 2025-06-30 2026-09-30 04750307 frs-bus:FilletedAccounts 2025-06-30 2026-09-30 04750307 frs-bus:SmallEntities 2025-06-30 2026-09-30 04750307 frs-bus:AuditExempt-NoAccountantsReport 2025-06-30 2026-09-30 04750307 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-30 2026-09-30 04750307 frs-bus:OrdinaryShareClass1 2025-06-30 2026-09-30 04750307 frs-bus:OrdinaryShareClass1 2026-09-30 04750307 1 2025-06-30 2026-09-30 04750307 frs-bus:Director1 2025-06-30 2026-09-30 04750307 frs-countries:EnglandWales 2025-06-30 2026-09-30 04750307 2024-06-30 04750307 2025-06-29 04750307 2024-07-01 2025-06-29 04750307 frs-core:CurrentFinancialInstruments 2025-06-29 04750307 frs-core:BetweenOneFiveYears 2025-06-29 04750307 frs-core:WithinOneYear 2025-06-29 04750307 frs-core:ShareCapital 2025-06-29 04750307 frs-core:RetainedEarningsAccumulatedLosses 2025-06-29 04750307 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-29
Registered number: 04750307
Turnbull & Co Accountants Limited
Unaudited Financial Statements
For the Period 30 June 2025 to 30 September 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04750307
30 September 2026 29 June 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,786
- 1,786
CURRENT ASSETS
Work in Progress 5 44,747 27,634
Debtors 6 35,429 68,393
Cash at bank and in hand 10,986 34,730
91,162 130,757
Creditors: Amounts Falling Due Within One Year 7 (86,320 ) (51,238 )
NET CURRENT ASSETS (LIABILITIES) 4,842 79,519
TOTAL ASSETS LESS CURRENT LIABILITIES 4,842 81,305
PROVISIONS FOR LIABILITIES
Deferred Taxation - (398 )
NET ASSETS 4,842 80,907
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 4,841 80,906
SHAREHOLDERS' FUNDS 4,842 80,907
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For the period ending 30 September 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
J A Roberts-York
Director
24 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
Turnbull & Co Accountants Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is Pilgrim House, Oxford Place, Plymouth, Devon, PL1 5AJ.
The presentation currency of the financial statements is Pound Sterling (£).
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 represents income from the provision of accountancy and taxation services at invoice value, excluding value added tax.
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:
Leasehold 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6 (2025: 7)
6 7
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 30 June 2025 1,017 2,632 29,485 33,134
Disposals (1,017 ) (2,632 ) (29,485 ) (33,134 )
As at 30 September 2026 - - - -
Depreciation
As at 30 June 2025 1,007 2,405 27,936 31,348
Provided during the period 2 47 323 372
Disposals (1,009 ) (2,452 ) (28,259 ) (31,720 )
As at 30 September 2026 - - - -
Net Book Value
As at 30 September 2026 - - - -
As at 30 June 2025 10 227 1,549 1,786
5. Work in Progress
30 September 2026 29 June 2025
£ £
Work in progress 44,747 27,634
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6. Debtors
30 September 2026 29 June 2025
£ £
Due within one year
Trade debtors 33,170 45,941
Other debtors 2,259 22,452
35,429 68,393
7. Creditors: Amounts Falling Due Within One Year
30 September 2026 29 June 2025
£ £
Trade creditors 1,066 6,082
Amounts owed to group undertakings 72,924 -
Other creditors 515 17,688
Taxation and social security 11,815 27,468
86,320 51,238
8. Share Capital
30 September 2026 29 June 2025
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 September 2026 29 June 2025
£ £
Not later than one year 14,000 -
Later than one year and not later than five years 28,000 -
42,000 -
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10. Ultimate Parent Undertaking and Controlling Party
The company is a subsidiary undertaking of Roberts York Limited, a company incorporated in England and Wales. The parent undertaking holds 100% of the shares of Turnbull & Co Accountants Limited .
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