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 08431967 Pascal Coggia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08431967 2024-03-31 08431967 2025-03-31 08431967 2024-04-01 2025-03-31 08431967 frs-core:CurrentFinancialInstruments 2025-03-31 08431967 frs-core:ComputerEquipment 2025-03-31 08431967 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08431967 frs-core:ComputerEquipment 2024-03-31 08431967 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08431967 frs-core:FurnitureFittings 2025-03-31 08431967 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08431967 frs-core:FurnitureFittings 2024-03-31 08431967 frs-core:MotorVehicles 2025-03-31 08431967 frs-core:MotorVehicles 2024-04-01 2025-03-31 08431967 frs-core:MotorVehicles 2024-03-31 08431967 frs-core:OtherResidualIntangibleAssets 2025-03-31 08431967 frs-core:OtherResidualIntangibleAssets 2024-03-31 08431967 frs-core:ShareCapital 2025-03-31 08431967 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08431967 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08431967 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08431967 frs-bus:SmallEntities 2024-04-01 2025-03-31 08431967 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08431967 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08431967 frs-bus:Director1 2024-04-01 2025-03-31 08431967 frs-core:CurrentFinancialInstruments 1 2025-03-31 08431967 frs-core:CurrentFinancialInstruments 5 2025-03-31 08431967 frs-countries:EnglandWales 2024-04-01 2025-03-31 08431967 2023-03-31 08431967 2024-03-31 08431967 2023-04-01 2024-03-31 08431967 frs-core:CurrentFinancialInstruments 2024-03-31 08431967 frs-core:ShareCapital 2024-03-31 08431967 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08431967 frs-core:CurrentFinancialInstruments 1 2024-03-31 08431967 frs-core:CurrentFinancialInstruments 5 2024-03-31
Registered number: 08431967
Emerald Dreams Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08431967
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,499 5,465
4,499 5,465
CURRENT ASSETS
Debtors 6 82,268 95,444
Cash at bank and in hand 98,903 77,337
181,171 172,781
Creditors: Amounts Falling Due Within One Year 7 (105,673 ) (176,879 )
NET CURRENT ASSETS (LIABILITIES) 75,498 (4,098 )
TOTAL ASSETS LESS CURRENT LIABILITIES 79,997 1,367
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,125 ) (1,366 )
NET ASSETS 78,872 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 78,871 -
SHAREHOLDERS' FUNDS 78,872 1
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
Pascal Coggia
Director
14/07/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Emerald Dreams Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08431967 . The registered office is Marquess House, 35 Salisbury Square, Hertfordshire, AL9 5AF.
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 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.

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
Other intangible assets are franchise licence fee. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Motor Vehicles 20% reducing balance.
Fixtures & Fittings 25% reducing balance.
Computer Equipment 33% straight line.
2.5. 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.
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2.6. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
2.7. Employee holiday pay
It is policy of the company to clear outstanding employee holiday pay accrued, at year-end. For this reason, there is no unpaid holiday pay outstanding to recognise.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 34)
33 34
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 21,000
As at 31 March 2025 21,000
Amortisation
As at 1 April 2024 21,000
As at 31 March 2025 21,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 4,900 15,201 26,073 46,174
Additions - - 2,263 2,263
As at 31 March 2025 4,900 15,201 28,336 48,437
Depreciation
As at 1 April 2024 4,078 13,490 23,141 40,709
Provided during the period 164 428 2,637 3,229
As at 31 March 2025 4,242 13,918 25,778 43,938
Net Book Value
As at 31 March 2025 658 1,283 2,558 4,499
As at 1 April 2024 822 1,711 2,932 5,465
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Page 4
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,523 65,044
Prepayments and accrued income 1,310 2,424
Sales accrued 30,182 26,730
Directors' loan accounts - 1,246
Amounts owed by associates 13,253 -
82,268 95,444
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,281 21,127
Corporation tax - 72,504
Other taxes and social security 13,460 10,536
Net wages 49,396 47,833
Pension control 2,459 2,054
Customer deposits 3,058 3,058
Accruals and deferred income 27,019 19,767
105,673 176,879
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4