Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04296800 Mr D Field Mrs S Field Mr A Gilbey Mr M Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04296800 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-07-31 04296800 2024-07-31 04296800 2025-07-31 04296800 2024-08-01 2025-07-31 04296800 frs-core:CurrentFinancialInstruments 2025-07-31 04296800 frs-core:Non-currentFinancialInstruments 2025-07-31 04296800 frs-core:BetweenOneFiveYears 2025-07-31 04296800 frs-core:FurnitureFittings 2025-07-31 04296800 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04296800 frs-core:FurnitureFittings 2024-07-31 04296800 frs-core:MoreThanFiveYears 2025-07-31 04296800 frs-core:MotorVehicles 2025-07-31 04296800 frs-core:MotorVehicles 2024-08-01 2025-07-31 04296800 frs-core:MotorVehicles 2024-07-31 04296800 frs-core:PlantMachinery 2025-07-31 04296800 frs-core:PlantMachinery 2024-08-01 2025-07-31 04296800 frs-core:PlantMachinery 2024-07-31 04296800 frs-core:WithinOneYear 2025-07-31 04296800 frs-core:ShareCapital 2025-07-31 04296800 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04296800 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04296800 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04296800 frs-bus:SmallEntities 2024-08-01 2025-07-31 04296800 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04296800 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04296800 frs-core:UnlistedNon-exchangeTraded 2025-07-31 04296800 frs-core:UnlistedNon-exchangeTraded 2024-07-31 04296800 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 04296800 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 04296800 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 04296800 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 04296800 frs-bus:Director1 2024-08-01 2025-07-31 04296800 frs-bus:Director2 2024-08-01 2025-07-31 04296800 frs-bus:Director3 2024-08-01 2025-07-31 04296800 frs-bus:Director4 2024-08-01 2025-07-31 04296800 frs-countries:EnglandWales 2024-08-01 2025-07-31 04296800 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-07-31 04296800 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-07-31 04296800 2023-07-31 04296800 2024-07-31 04296800 2023-08-01 2024-07-31 04296800 frs-core:CurrentFinancialInstruments 2024-07-31 04296800 frs-core:Non-currentFinancialInstruments 2024-07-31 04296800 frs-core:BetweenOneFiveYears 2024-07-31 04296800 frs-core:MoreThanFiveYears 2024-07-31 04296800 frs-core:WithinOneYear 2024-07-31 04296800 frs-core:ShareCapital 2024-07-31 04296800 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04296800
Corporate Amusement Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Corporate Amusement Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Corporate Amusement Services Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04296800

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,076,625 |  | 951,520
Investments | 5 |  | 100 |  | 100
|  |  | 1,076,725 |  | 951,620
CURRENT ASSETS
Debtors | 6 | 332,457 |  | 211,820 |
Cash at bank and in hand |  | 416,084 |  | 319,419 |
|  | 748,541 |  | 531,239 |
Creditors: Amounts Falling Due Within One Year | 7 | (515,119 ) |  | (338,202 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 233,422 |  | 193,037
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,310,147 |  | 1,144,657
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (200,904 ) |  | (125,665 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (265,130 ) |  | (231,398 )
NET ASSETS |  |  | 844,113 |  | 787,594
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 844,013 |  | 787,494
SHAREHOLDERS' FUNDS |  |  | 844,113 |  | 787,594

Page 1
Page 2
Corporate Amusement Services Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 M Brown Director
2 September 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Corporate Amusement Services Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Corporate Amusement Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04296800 . The registered office is Unit 10 Newbury Trade Park, Hambridge Road, Newbury, Berkshire, RG14 5PF.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Corporate Amusement Services Ltd is the parent of High Score Arcades Ltd. The registered office of the subsidiary is Unit 10 Newbury Trade Park, Hambridge Road, Newbury, Berkshire, England, RG14 5PF and their performance can be seen in their individual financial statements.
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. 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 | 33% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance

Page 3
Page 4
Corporate Amusement Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
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 the profit and loss account as incurred.
2.6. 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.
...CONTINUED
Page 4
Page 5
Corporate Amusement Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 24)
23 24
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 2,100,751 | 379,770 | 32,024 | 2,512,545
Additions | 430,200 | 83,162 | 15,630 | 528,992
Disposals | - | (96,980 ) | - | (96,980 )
As at 31 July 2025 | 2,530,951 | 365,952 | 47,654 | 2,944,557
Depreciation
As at 1 August 2024 | 1,320,444 | 218,122 | 22,459 | 1,561,025
Provided during the period | 330,990 | 46,328 | 6,911 | 384,229
Disposals | - | (77,322 ) | - | (77,322 )
As at 31 July 2025 | 1,651,434 | 187,128 | 29,370 | 1,867,932
Net Book Value
As at 31 July 2025 | 879,517 | 178,824 | 18,284 | 1,076,625
As at 1 August 2024 | 780,307 | 161,648 | 9,565 | 951,520

Page 5
Page 6
Corporate Amusement Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 August 2024 | 100
As at 31 July 2025 | 100
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 100
As at 1 August 2024 | 100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 246,795 |  | 106,327
Prepayments and accrued income | 47,227 |  | 58,656
Other debtors | 29,431 |  | 43,276
Amounts owed by subsidiaries | 4,311 |  | 3,561
| 327,764 |  | 211,820
Due after more than one year
Corporation tax recoverable assets | 4,693 |  | -
| 332,457 |  | 211,820

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 156,147 |  | 30,076
Bank loans and overdrafts | 8,778 |  | 10,289
Corporation tax | 154,968 |  | 176,281
Other taxes and social security | 3,385 |  | 2,661
VAT | 120,461 |  | 83,276
Other creditors | 23,069 |  | 32,659
Accruals and deferred income | 48,311 |  | 2,960
| 515,119 |  | 338,202

Page 6
Page 7
Corporate Amusement Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,778
Directors loan account | 200,904 |  | 116,887
| 200,904 |  | 125,665

9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 8,778 |  | 10,289

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 8,778

11. Share Capital

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

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 103,377 |  | 117,086
Later than one year and not later than five years | 271,759 |  | 334,760
Later than five years | 141,321 |  | 181,698
| 516,457 |  | 633,544

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 7
Page 8
Corporate Amusement Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
14. Related Party Disclosures
The Company is the parent of High Score Arcade Limited. During the period Corporate Amusement Services Limited invoiced £657,400 to High Score Arcades Limited. At 31 July 2025 an amount of £152,527 was owed by High Score Arcades Limited (2024 £16,911).
During the period, two company vehicles were sold to the directors for £2,450.
Page 8