Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07231032 Mr A P Harcombe Dr Z V Harcombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07231032 2024-04-30 07231032 2025-04-30 07231032 2024-05-01 2025-04-30 07231032 frs-core:CurrentFinancialInstruments 2025-04-30 07231032 frs-core:FurnitureFittings 2025-04-30 07231032 frs-core:FurnitureFittings 2024-05-01 2025-04-30 07231032 frs-core:FurnitureFittings 2024-04-30 07231032 frs-core:NetGoodwill 2025-04-30 07231032 frs-core:NetGoodwill 2024-05-01 2025-04-30 07231032 frs-core:NetGoodwill 2024-04-30 07231032 frs-core:ShareCapital 2025-04-30 07231032 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07231032 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07231032 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07231032 frs-bus:SmallEntities 2024-05-01 2025-04-30 07231032 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07231032 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07231032 frs-bus:Director1 2024-05-01 2025-04-30 07231032 frs-bus:Director2 2024-05-01 2025-04-30 07231032 frs-countries:EnglandWales 2024-05-01 2025-04-30 07231032 2023-04-30 07231032 2024-04-30 07231032 2023-05-01 2024-04-30 07231032 frs-core:CurrentFinancialInstruments 2024-04-30 07231032 frs-core:ShareCapital 2024-04-30 07231032 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07231032
Columbus Publishing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Columbus Publishing Limited
Contents
Contents

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

Page 1
Columbus Publishing Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 07231032

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 14,142 |  | 24,748
Tangible Assets | 5 |  | 4,658 |  | 6,211
|  |  | 18,800 |  | 30,959
CURRENT ASSETS
Stocks | 6 | 1,403 |  | 1,769 |
Debtors | 7 | 4,546 |  | 6,255 |
Cash at bank and in hand |  | 24,409 |  | 11,270 |
|  | 30,358 |  | 19,294 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,125 ) |  | (10,134 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,233 |  | 9,160
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,033 |  | 40,119
NET ASSETS |  |  | 40,033 |  | 40,119
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 39,833 |  | 39,919
SHAREHOLDERS' FUNDS |  |  | 40,033 |  | 40,119

Page 1
Page 2
Columbus Publishing Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 A P Harcombe Director
1st September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Columbus Publishing Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Columbus Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07231032 . The registered office is B1 Vantage Park, Old Gloucester Road, Hambrook, Bristol, BS16 1GW.
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.
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. 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 10 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:

Fixtures & Fittings | 25% Reducing Balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Columbus Publishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 106,062
As at 30 April 2025 | 106,062
Amortisation
As at 1 May 2024 | 81,314
Provided during the period | 10,606
As at 30 April 2025 | 91,920
Net Book Value
As at 30 April 2025 | 14,142
As at 1 May 2024 | 24,748

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 13,031
As at 30 April 2025 | 13,031
Depreciation
As at 1 May 2024 | 6,820
Provided during the period | 1,553
As at 30 April 2025 | 8,373
Net Book Value
As at 30 April 2025 | 4,658
As at 1 May 2024 | 6,211

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,403 |  | 1,769

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,546 |  | 6,255

Page 4
Page 5
Columbus Publishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,059 |  | 8,316
Taxation and social security | 3,066 |  | 1,818
| 9,125 |  | 10,134

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5