Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06862593 P D Richman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06862593 2024-03-31 06862593 2025-03-31 06862593 2024-04-01 2025-03-31 06862593 frs-core:CurrentFinancialInstruments 2025-03-31 06862593 frs-core:BetweenOneFiveYears 2025-03-31 06862593 frs-core:ComputerEquipment 2025-03-31 06862593 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06862593 frs-core:ComputerEquipment 2024-03-31 06862593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 06862593 frs-core:FurnitureFittings 2025-03-31 06862593 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06862593 frs-core:FurnitureFittings 2024-03-31 06862593 frs-core:NetGoodwill 2025-03-31 06862593 frs-core:NetGoodwill 2024-04-01 2025-03-31 06862593 frs-core:NetGoodwill 2024-03-31 06862593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06862593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06862593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06862593 frs-core:MotorVehicles 2025-03-31 06862593 frs-core:MotorVehicles 2024-04-01 2025-03-31 06862593 frs-core:MotorVehicles 2024-03-31 06862593 frs-core:OtherResidualIntangibleAssets 2025-03-31 06862593 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 06862593 frs-core:OtherResidualIntangibleAssets 2024-03-31 06862593 frs-core:WithinOneYear 2025-03-31 06862593 frs-core:ShareCapital 2025-03-31 06862593 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06862593 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06862593 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06862593 frs-bus:SmallEntities 2024-04-01 2025-03-31 06862593 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06862593 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06862593 1 2024-04-01 2025-03-31 06862593 frs-bus:Director1 2024-04-01 2025-03-31 06862593 frs-countries:EnglandWales 2024-04-01 2025-03-31 06862593 2023-03-31 06862593 2024-03-31 06862593 2023-04-01 2024-03-31 06862593 frs-core:CurrentFinancialInstruments 2024-03-31 06862593 frs-core:BetweenOneFiveYears 2024-03-31 06862593 frs-core:WithinOneYear 2024-03-31 06862593 frs-core:ShareCapital 2024-03-31 06862593 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06862593
Plug And Play Design 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: 06862593
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 29,786 43,534
Tangible Assets 5 98,632 93,245
128,418 136,779
CURRENT ASSETS
Debtors 6 236,485 345,065
Cash at bank and in hand 364,221 416,644
600,706 761,709
Creditors: Amounts Falling Due Within One Year 7 (538,775 ) (690,498 )
NET CURRENT ASSETS (LIABILITIES) 61,931 71,211
TOTAL ASSETS LESS CURRENT LIABILITIES 190,349 207,990
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,660 ) (22,658 )
NET ASSETS 165,689 185,332
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 164,689 184,332
SHAREHOLDERS' FUNDS 165,689 185,332
Page 1
Page 2
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
P D Richman
Director
12 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Plug And Play Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06862593 . The registered office is Portsmouth House, Portsmouth Road, Guildford, GU2 4BL.
The presentation currency of the financial statements is the 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.
Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland',not to disclose related party transactions with wholly owned subsidiaries within the group.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.  
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trade marks and Domain names  It is amortised to profit and loss account over its estimated economic life of 5 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:
Leasehold Over the remaining term of the lease
Motor Vehicles 20% on reducing balance & 33% on cost
Fixtures & Fittings 20% on reducing balance
Computer Equipment 25% on cost
2.6. Leasing and Hire Purchase Contracts
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.
2.7. 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.
Page 3
Page 4
2.8. 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 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.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.The company also contributes to the director's personal pension scheme.
3. Average Number of Employees
Average number of employees during the year was: 18 (2024: 20)
18 20
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 30,000 82,120 112,120
As at 31 March 2025 30,000 82,120 112,120
Amortisation
As at 1 April 2024 30,000 38,586 68,586
Provided during the period - 13,748 13,748
As at 31 March 2025 30,000 52,334 82,334
Net Book Value
As at 31 March 2025 - 29,786 29,786
As at 1 April 2024 - 43,534 43,534
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 96,074 60,135 79,890 91,539 327,638
Additions - 29,000 - 7,259 36,259
Disposals - - - (3,553 ) (3,553 )
As at 31 March 2025 96,074 89,135 79,890 95,245 360,344
Depreciation
As at 1 April 2024 96,066 14,661 58,441 65,225 234,393
Provided during the period 8 14,195 5,499 11,170 30,872
Disposals - - - (3,553 ) (3,553 )
As at 31 March 2025 96,074 28,856 63,940 72,842 261,712
Net Book Value
As at 31 March 2025 - 60,279 15,950 22,403 98,632
As at 1 April 2024 8 45,474 21,449 26,314 93,245
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 137,250 158,242
Amounts owed by group undertakings 3,436 3,436
Other debtors 70,719 158,307
211,405 319,985
Due after more than one year
Other debtors 25,080 25,080
236,485 345,065
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,586 27,658
Amounts owed to group undertakings 22,764 153,078
Other creditors 175,190 182,204
Taxation and social security 323,235 327,558
538,775 690,498
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5
Page 6
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 76,098 76,289
Later than one year and not later than five years 111,921 188,020
188,019 264,309
10. Related Party Transactions
Included in other creditors is £15,044 (2024 - £3,029) owed to the director. This amount is interest free and repayable upon demand.
11. Ultimate Controlling Party
The parent company is Plug and Play (UK) Group Limited of InnovationHouse, 2-6 High Street, Guildford, Surrey, GU2 4AJ.
Page 6