Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08512262 Mr Peter Lloyd Mr Geoffrey Girdler Mr Karl Girdler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08512262 2024-03-31 08512262 2025-03-31 08512262 2024-04-01 2025-03-31 08512262 frs-core:CurrentFinancialInstruments 2025-03-31 08512262 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08512262 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08512262 frs-core:OtherResidualIntangibleAssets 2025-03-31 08512262 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 08512262 frs-core:OtherResidualIntangibleAssets 2024-03-31 08512262 frs-core:PlantMachinery 2025-03-31 08512262 frs-core:PlantMachinery 2024-04-01 2025-03-31 08512262 frs-core:PlantMachinery 2024-03-31 08512262 frs-core:WithinOneYear 2025-03-31 08512262 frs-core:CapitalRedemptionReserve 2025-03-31 08512262 frs-core:ShareCapital 2025-03-31 08512262 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08512262 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08512262 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08512262 frs-bus:SmallEntities 2024-04-01 2025-03-31 08512262 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08512262 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08512262 frs-bus:Director1 2024-04-01 2025-03-31 08512262 frs-bus:Director2 2024-04-01 2025-03-31 08512262 frs-bus:Director3 2024-04-01 2025-03-31 08512262 frs-countries:EnglandWales 2024-04-01 2025-03-31 08512262 2023-03-31 08512262 2024-03-31 08512262 2023-04-01 2024-03-31 08512262 frs-core:CurrentFinancialInstruments 2024-03-31 08512262 frs-core:BetweenOneFiveYears 2024-03-31 08512262 frs-core:WithinOneYear 2024-03-31 08512262 frs-core:CapitalRedemptionReserve 2024-03-31 08512262 frs-core:ShareCapital 2024-03-31 08512262 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08512262
Yo Wireless Global Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08512262
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 600 13,299
Tangible Assets 5 1,089 1,898
1,689 15,197
CURRENT ASSETS
Stocks 6 3,135 12,756
Debtors 7 303,915 301,284
Cash at bank and in hand 633,142 495,451
940,192 809,491
Creditors: Amounts Falling Due Within One Year 8 (368,579 ) (364,957 )
NET CURRENT ASSETS (LIABILITIES) 571,613 444,534
TOTAL ASSETS LESS CURRENT LIABILITIES 573,302 459,731
PROVISIONS FOR LIABILITIES
Deferred Taxation (272 ) (475 )
NET ASSETS 573,030 459,256
CAPITAL AND RESERVES
Called up share capital 9 300 300
Capital redemption reserve 300 300
Profit and Loss Account 572,430 458,656
SHAREHOLDERS' FUNDS 573,030 459,256
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For the year ending 31 March 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 Geoffrey Girdler
Director
26 May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Yo Wireless Global Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08512262 . The registered office is Unit 3 Vista Place, Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.4. 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 over the lease term
Plant & Machinery 4yrs straight line
2.5. 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 profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. 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.
2.9. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 187,771
Disposals (31,856 )
As at 31 March 2025 155,915
Amortisation
As at 1 April 2024 174,472
Provided during the period 7,682
Disposals (26,839 )
As at 31 March 2025 155,315
...CONTINUED
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Net Book Value
As at 31 March 2025 600
As at 1 April 2024 13,299
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 6,132
Disposals (1,220 )
As at 31 March 2025 4,912
Depreciation
As at 1 April 2024 4,234
Provided during the period 809
Disposals (1,220 )
As at 31 March 2025 3,823
Net Book Value
As at 31 March 2025 1,089
As at 1 April 2024 1,898
6. Stocks
2025 2024
£ £
Finished goods 3,135 12,756
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 281,557 252,441
Prepayments and accrued income 17,936 28,471
Other debtors 4,422 20,372
303,915 301,284
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,133 8,486
Other taxes and social security 132,608 116,945
Other creditors 3,033 5,367
Accruals and deferred income 229,805 234,159
368,579 364,957
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 8,578 37,097
Later than one year and not later than five years - 8,578
8,578 45,675
11. Pension Commitments
The company operates a defined contribution pension scheme for eligible employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £2,793 (2024: £3,037) were due to the fund. They are included in Other Creditors.
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