Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 13631008 J A Roberts-York iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13631008 2025-09-30 13631008 2026-09-30 13631008 2025-10-01 2026-09-30 13631008 frs-core:CurrentFinancialInstruments 2026-09-30 13631008 frs-core:Non-currentFinancialInstruments 2026-09-30 13631008 frs-core:BetweenOneFiveYears 2026-09-30 13631008 frs-core:ComputerEquipment 2026-09-30 13631008 frs-core:ComputerEquipment 2025-10-01 2026-09-30 13631008 frs-core:ComputerEquipment 2025-09-30 13631008 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-01 2026-09-30 13631008 frs-core:FurnitureFittings 2026-09-30 13631008 frs-core:FurnitureFittings 2025-10-01 2026-09-30 13631008 frs-core:FurnitureFittings 2025-09-30 13631008 frs-core:OtherResidualIntangibleAssets 2026-09-30 13631008 frs-core:OtherResidualIntangibleAssets 2025-10-01 2026-09-30 13631008 frs-core:OtherResidualIntangibleAssets 2025-09-30 13631008 frs-core:WithinOneYear 2026-09-30 13631008 frs-core:ShareCapital 2026-09-30 13631008 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 13631008 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 13631008 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 13631008 frs-bus:SmallEntities 2025-10-01 2026-09-30 13631008 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 13631008 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 13631008 frs-bus:OrdinaryShareClass1 2025-10-01 2026-09-30 13631008 frs-bus:OrdinaryShareClass1 2026-09-30 13631008 frs-core:CostValuation 2025-09-30 13631008 frs-core:AdditionsToInvestments 2026-09-30 13631008 frs-core:CostValuation 2026-09-30 13631008 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 13631008 frs-core:ProvisionsForImpairmentInvestments 2026-09-30 13631008 frs-bus:Director1 2025-10-01 2026-09-30 13631008 frs-countries:EnglandWales 2025-10-01 2026-09-30 13631008 2024-09-30 13631008 2025-09-30 13631008 2024-10-01 2025-09-30 13631008 frs-core:CurrentFinancialInstruments 2025-09-30 13631008 frs-core:Non-currentFinancialInstruments 2025-09-30 13631008 frs-core:BetweenOneFiveYears 2025-09-30 13631008 frs-core:WithinOneYear 2025-09-30 13631008 frs-core:ShareCapital 2025-09-30 13631008 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13631008 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30
Registered number: 13631008
Roberts York Limited
Unaudited Financial Statements
For The Year Ended 30 September 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 13631008
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,750 -
Tangible Assets 5 27,533 11,941
Investments 6 376,952 -
414,235 11,941
CURRENT ASSETS
Work in Progress 7 3,447 852
Debtors 8 114,204 27,730
Cash at bank and in hand 6,896 22,568
124,547 51,150
Creditors: Amounts Falling Due Within One Year 9 (155,345 ) (38,472 )
NET CURRENT ASSETS (LIABILITIES) (30,798 ) 12,678
TOTAL ASSETS LESS CURRENT LIABILITIES 383,437 24,619
Creditors: Amounts Falling Due After More Than One Year 10 (257,957 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,321 ) (2,985 )
NET ASSETS 116,159 21,634
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 116,059 21,534
SHAREHOLDERS' FUNDS 116,159 21,634
Page 1
Page 2
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
28 October 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roberts York Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is York House, 4a Highfield Gardens, Liss, Hampshire, GU33 7NQ.
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. Exemption From Preparing Consolidated Financial Statements
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. They are amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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 30% on cost
Computer Equipment 33% on cost
2.6. Investments
Investments in subsidiary undertakings are stated at cost less any provision for impairment in value.
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2.7. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.8. 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.
2.9. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.10. 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.
2.11. 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 year was: 5 (2025: 2)
5 2
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4. Intangible Assets
Website
£
Cost
As at 1 October 2025 -
Disposals 10,000
As at 30 September 2026 10,000
Amortisation
As at 1 October 2025 -
Provided during the period 250
As at 30 September 2026 250
Net Book Value
As at 30 September 2026 9,750
As at 1 October 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2025 6,661 18,077 24,738
Additions 4,356 19,587 23,943
Disposals (133 ) (4,665 ) (4,798 )
As at 30 September 2026 10,884 32,999 43,883
Depreciation
As at 1 October 2025 1,348 11,449 12,797
Provided during the period 1,989 (6,263 ) (4,274 )
Disposals (34 ) 7,861 7,827
As at 30 September 2026 3,303 13,047 16,350
Net Book Value
As at 30 September 2026 7,581 19,952 27,533
As at 1 October 2025 5,313 6,628 11,941
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6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 October 2025 -
Additions 376,952
As at 30 September 2026 376,952
Provision
As at 1 October 2025 -
As at 30 September 2026 -
Net Book Value
As at 30 September 2026 376,952
As at 1 October 2025 -
7. Work in Progress
2026 2025
£ £
Work in progress 3,447 852
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 31,616 23,190
Amounts owed by group undertakings 72,924 -
Other debtors 9,664 4,540
114,204 27,730
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,794 438
Other creditors 111,747 17,066
Taxation and social security 37,804 20,968
155,345 38,472
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10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 257,957 -
11. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 20,789 20,789
Later than one year and not later than five years 9,649 30,438
30,438 51,227
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