Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08247146 Dominic Gross Jesse Dewe-Mathews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08247146 2023-12-31 08247146 2024-12-31 08247146 2024-01-01 2024-12-31 08247146 frs-core:CurrentFinancialInstruments 2024-12-31 08247146 frs-core:Non-currentFinancialInstruments 2024-12-31 08247146 frs-core:ComputerEquipment 2024-12-31 08247146 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08247146 frs-core:ComputerEquipment 2023-12-31 08247146 frs-core:PlantMachinery 2024-12-31 08247146 frs-core:PlantMachinery 2024-01-01 2024-12-31 08247146 frs-core:PlantMachinery 2023-12-31 08247146 frs-core:ShareCapital 2024-12-31 08247146 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08247146 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08247146 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08247146 frs-bus:SmallEntities 2024-01-01 2024-12-31 08247146 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08247146 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08247146 frs-bus:Director1 2024-01-01 2024-12-31 08247146 frs-bus:Director2 2024-01-01 2024-12-31 08247146 frs-core:CurrentFinancialInstruments 1 2024-12-31 08247146 frs-countries:NorthernIreland 2024-01-01 2024-12-31 08247146 2022-12-31 08247146 2023-12-31 08247146 2023-01-01 2023-12-31 08247146 frs-core:CurrentFinancialInstruments 2023-12-31 08247146 frs-core:Non-currentFinancialInstruments 2023-12-31 08247146 frs-core:ShareCapital 2023-12-31 08247146 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08247146 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 08247146
Fiend Productions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Fiend Productions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Fiend Productions Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08247146

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 196,864 |  | 207,706
|  |  | 196,864 |  | 207,706
CURRENT ASSETS
Debtors | 5 | 151,703 |  | 226,101 |
Cash at bank and in hand |  | 3,910 |  | 4,079 |
|  | 155,613 |  | 230,180 |
Creditors: Amounts Falling Due Within One Year | 6 | (219,561 ) |  | (259,259 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,948 ) |  | (29,079 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 132,916 |  | 178,627
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (17,779 ) |  | (58,128 )
NET ASSETS |  |  | 115,137 |  | 120,499
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 115,037 |  | 120,399
SHAREHOLDERS' FUNDS |  |  | 115,137 |  | 120,499

Page 1
Page 2
Fiend Productions Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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

Dominic Gross Director
8 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fiend Productions Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Fiend Productions Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 08247146 . The registered office is Unit D, Whitsundoles Farm, Broughton Road, Salford, Milton Keynes, MK17 8BU.
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 directors have prepared the financial statements on the going concern basis.
The directors have considered the improved trading conditions since the balance sheet date and have expressed a willingness to continue to finacially support the company in the near future, should the comapny require the directors to do so. On this basis the directos consider the preparation of the financial statements on a going concern basis to be most appropriate.
2.3. 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.
2.4. 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:

Plant & Machinery | Straight line 20%
Computer Equipment | Straight line 33.33%

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.
Page 3
Page 4
Fiend Productions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 882,219 | 16,339 | 898,558
Additions | 91,433 | - | 91,433
Disposals | (42,346 ) | - | (42,346 )
As at 31 December 2024 | 931,306 | 16,339 | 947,645
Depreciation
As at 1 January 2024 | 681,050 | 9,802 | 690,852
Provided during the period | 71,184 | 2,179 | 73,363
Disposals | (13,434 ) | - | (13,434 )
As at 31 December 2024 | 738,800 | 11,981 | 750,781

...CONTINUED
Page 4
Page 5
Fiend Productions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024 | 192,506 | 4,358 | 196,864
As at 1 January 2024 | 201,169 | 6,537 | 207,706

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Computer Equipment £4,357
Plant & Machinery £40,889
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,103 |  | 13,519
Other debtors | 144,600 |  | 189,582
Deferred tax current asset | - |  | 23,000
| 151,703 |  | 226,101

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 21,198 |  | 27,703
Trade creditors | 29,930 |  | 37,199
Bank loans and overdrafts | 20,000 |  | 20,000
Other taxes and social security | 132,753 |  | 159,561
Other creditors due within one year | 15,680 |  | 14,796
| 219,561 |  | 259,259

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,596 |  | 24,795
Bank loans | 14,183 |  | 33,333
| 17,779 |  | 58,128

8. Directors Advances, Credits and Guarantees
Included in other debtors is £60,843 (2023: £104,215) owed from a director. During the year, the company advanced £52,357 to the director and received repayment of £95,729. This loan is unsecured, and repayable on demand.
Included in other creditors is £14,278 (2023: £13,938) owed by the company. During the year, the director advanced £2,540 to the company and received repayment of £2,200. This loan is unsecured, interest free and repayable on demand.
Page 5