Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 December 2025 31 December 2025 09903954 Mr Steven Cottam Mr Peter Smithers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09903954 2024-10-31 09903954 2025-12-31 09903954 2024-11-01 2025-12-31 09903954 frs-core:CurrentFinancialInstruments 2025-12-31 09903954 frs-core:ShareCapital 2025-12-31 09903954 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09903954 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-12-31 09903954 frs-bus:FilletedAccounts 2024-11-01 2025-12-31 09903954 frs-bus:SmallEntities 2024-11-01 2025-12-31 09903954 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-12-31 09903954 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-12-31 09903954 frs-core:CostValuation 2024-10-31 09903954 frs-core:CostValuation 2025-12-31 09903954 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 09903954 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09903954 frs-bus:Director1 2024-11-01 2025-12-31 09903954 frs-bus:Director2 2024-11-01 2025-12-31 09903954 frs-countries:EnglandWales 2024-11-01 2025-12-31 09903954 2023-10-31 09903954 2024-10-31 09903954 2023-11-01 2024-10-31 09903954 frs-core:CurrentFinancialInstruments 2024-10-31 09903954 frs-core:ShareCapital 2024-10-31 09903954 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09903954
Distinct Shopfitting Holdings Limited
Unaudited Financial Statements
For the Period 1 November 2024 to 31 December 2025
Every Penny Accounts
Distinct Shopfitting Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Distinct Shopfitting Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09903954

| 31 December 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 6 |  | 6
|  |  | 6 |  | 6
CURRENT ASSETS
Cash at bank and in hand |  | 101,214 |  | 50,769 |
|  | 101,214 |  | 50,769 |
Creditors: Amounts Falling Due Within One Year | 5 | (61,442 ) |  | (12,920 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,772 |  | 37,849
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,778 |  | 37,855
NET ASSETS |  |  | 39,778 |  | 37,855
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 39,678 |  | 37,755
SHAREHOLDERS' FUNDS |  |  | 39,778 |  | 37,855

Page 1
Page 2
Distinct Shopfitting Holdings Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 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 Steven Cottam Director
06/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Distinct Shopfitting Holdings Limited
Notes to the Financial Statements
For the Period 1 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Distinct Shopfitting Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09903954 . The registered office is Manor Garth , Carthorpe, Bedale, North Yorkshire, DL8 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. 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 period, 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 period was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 6
As at 31 December 2025 | 6
Provision
As at 1 November 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 6
As at 1 November 2024 | 6

Page 3
Page 4
Distinct Shopfitting Holdings Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 60,177 |  | 12,733
Other creditors | 755 |  | 105
Taxation and social security | 510 |  | 82
| 61,442 |  | 12,920

6. Share Capital

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
The company received £75,000 (2024 - £70,000) of dividends from it subsidiary, Distinct Shopfitting Limited.
At the year end the company owed £60,577 (2024 - £12,733) to Distinct Shopfitting Limited. No interest is payable or receivable on these loans.
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