Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04875657 Mr Robert Medcalf Mr Robert Medcalf iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04875657 2024-03-31 04875657 2025-03-31 04875657 2024-04-01 2025-03-31 04875657 frs-core:CurrentFinancialInstruments 2025-03-31 04875657 frs-core:Non-currentFinancialInstruments 2025-03-31 04875657 frs-core:NetGoodwill 2025-03-31 04875657 frs-core:NetGoodwill 2024-04-01 2025-03-31 04875657 frs-core:NetGoodwill 2024-03-31 04875657 frs-core:PlantMachinery 2025-03-31 04875657 frs-core:PlantMachinery 2024-04-01 2025-03-31 04875657 frs-core:PlantMachinery 2024-03-31 04875657 frs-core:ShareCapital 2025-03-31 04875657 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04875657 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04875657 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04875657 frs-bus:SmallEntities 2024-04-01 2025-03-31 04875657 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04875657 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04875657 frs-bus:Director1 2024-04-01 2025-03-31 04875657 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04875657 frs-countries:EnglandWales 2024-04-01 2025-03-31 04875657 2023-03-31 04875657 2024-03-31 04875657 2023-04-01 2024-03-31 04875657 frs-core:CurrentFinancialInstruments 2024-03-31 04875657 frs-core:Non-currentFinancialInstruments 2024-03-31 04875657 frs-core:ShareCapital 2024-03-31 04875657 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04875657
A Partnership Called Fish Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04875657
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,250
Tangible Assets 5 19,061 22,261
19,061 26,511
CURRENT ASSETS
Stocks 6 9,227 8,788
Debtors 7 29,284 15,699
Cash at bank and in hand 25 250
38,536 24,737
Creditors: Amounts Falling Due Within One Year 8 (40,557 ) (39,197 )
NET CURRENT ASSETS (LIABILITIES) (2,021 ) (14,460 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,040 12,051
Creditors: Amounts Falling Due After More Than One Year 9 (20,073 ) (24,815 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,766 ) (5,565 )
NET LIABILITIES (7,799 ) (18,329 )
CAPITAL AND RESERVES
Called up share capital 10 90 90
Profit and Loss Account (7,889 ) (18,419 )
SHAREHOLDERS' FUNDS (7,799) (18,329)
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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 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
Mr Robert Medcalf
Director
3 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A Partnership Called Fish Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04875657 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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 accounts have been prepared on a going concern basis, as the director will provide support, when necessary to the company. The director has also reviewed the position for twelve months, from the date the accounts were approved and in his opinion, the company will reduce the net current liabilities and show positive results for the next financial period
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised when payment is received for the completed service.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
Amortisation
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Asset class                                                              Amortisation method and rate
Goodwill                                                                    Straight line 5%
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:
Plant & Machinery 15% reducing balance
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. 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. 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 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  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 year.
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2.8. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 85,000
As at 31 March 2025 85,000
Amortisation
As at 1 April 2024 80,750
Provided during the period 4,250
As at 31 March 2025 85,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 4,250
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 94,600
Additions 153
As at 31 March 2025 94,753
Depreciation
As at 1 April 2024 72,339
Provided during the period 3,353
As at 31 March 2025 75,692
Net Book Value
As at 31 March 2025 19,061
As at 1 April 2024 22,261
6. Stocks
2025 2024
£ £
Stock 9,227 8,788
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7. Debtors
2025 2024
£ £
Due within one year
Other debtors 29,284 15,699
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,253 11,499
Bank loans and overdrafts 8,790 5,940
Other creditors 7,682 12,601
Taxation and social security 8,832 9,157
40,557 39,197
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 20,073 24,815
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
11. Directors Advances, Credits and Guarantees
During the year, the company made cash advances to the directors totalling £13,979 (2024: £16,106) and repayments totalling £4,280 (2024: £17,101) were made. Interest was charged on this amount of £140 (2024: Nil) using the official HMRC interest rate. The amount owed to the company at the balance sheet date was £10,403 (2024: £565) and this amount is repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 575 15,000
During the year dividends were paid by the company that in retrospect exceeded the reserves available at the time.However this dividend is not illegal as the company had reason to believe that the necessary reserves were available for distribution at the time of payment. The overdrawn reserves will be rectified by the company making much reduced dividend payments in the forthcoming financial year.
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