Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 December 2024 31 December 2024 11698052 Mr Tristan Heaword Mr Benjamin Hanley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11698052 2024-08-31 11698052 2024-12-31 11698052 2024-09-01 2024-12-31 11698052 frs-core:CurrentFinancialInstruments 2024-12-31 11698052 frs-core:ComputerEquipment 2024-12-31 11698052 frs-core:ComputerEquipment 2024-09-01 2024-12-31 11698052 frs-core:ComputerEquipment 2024-08-31 11698052 frs-core:FurnitureFittings 2024-12-31 11698052 frs-core:FurnitureFittings 2024-09-01 2024-12-31 11698052 frs-core:FurnitureFittings 2024-08-31 11698052 frs-core:ShareCapital 2024-12-31 11698052 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11698052 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2024-12-31 11698052 frs-bus:FilletedAccounts 2024-09-01 2024-12-31 11698052 frs-bus:SmallEntities 2024-09-01 2024-12-31 11698052 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2024-12-31 11698052 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2024-12-31 11698052 frs-bus:Director1 2024-09-01 2024-12-31 11698052 frs-bus:Director1 2024-08-31 11698052 frs-bus:Director1 2024-12-31 11698052 frs-bus:Director2 2024-09-01 2024-12-31 11698052 frs-bus:Director2 2024-08-31 11698052 frs-bus:Director2 2024-12-31 11698052 frs-countries:EnglandWales 2024-09-01 2024-12-31 11698052 2023-08-31 11698052 2024-08-31 11698052 2023-09-01 2024-08-31 11698052 frs-core:CurrentFinancialInstruments 2024-08-31 11698052 frs-core:ShareCapital 2024-08-31 11698052 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11698052
Three&Six Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 31 December 2024
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11698052
31 December 2024 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,522 19,212
21,522 19,212
CURRENT ASSETS
Debtors 5 816,217 346,157
Cash at bank and in hand 180,266 624,508
996,483 970,665
Creditors: Amounts Falling Due Within One Year 6 (1,012,239 ) (951,905 )
NET CURRENT ASSETS (LIABILITIES) (15,756 ) 18,760
TOTAL ASSETS LESS CURRENT LIABILITIES 5,766 37,972
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,380 ) (4,803 )
NET ASSETS 386 33,169
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 384 33,167
SHAREHOLDERS' FUNDS 386 33,169
Page 1
Page 2
For the period 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
Mr Tristan Heaword
Director
Mr Benjamin Hanley
Director
26th September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Three&Six Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11698052 . The registered office is Fraser House, South road, Lancaster, LA1 4XQ.
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 figures presented for the current and prior periods are not entirely comparable due to a change in the company’s financial year-end. The current reporting period covers the 4 months from 1 September 2024 to 31 December 2024, whereas the comparative figures relate to the 12-month period from 1 September 2023 to 31 August 2024.
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:
Fixtures & Fittings 40%
Computer Equipment 20-40%
2.4. 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.
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 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.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2024: 4)
5 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 - 23,167 23,167
Additions 4,725 599 5,324
As at 31 December 2024 4,725 23,766 28,491
Depreciation
As at 1 September 2024 - 3,955 3,955
Provided during the period 157 2,857 3,014
As at 31 December 2024 157 6,812 6,969
Net Book Value
As at 31 December 2024 4,568 16,954 21,522
As at 1 September 2024 - 19,212 19,212
5. Debtors
31 December 2024 31 August 2024
£ £
Due within one year
Trade debtors 661,348 339,308
Prepayments and accrued income 12,788 1,909
Other debtors 20,169 4,940
Directors' loan accounts 121,912 -
816,217 346,157
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 August 2024
£ £
Trade creditors 236,463 413,636
Bank loans and overdrafts 104,211 54,970
Corporation tax 98,649 74,933
Other taxes and social security 2,724 2,600
Other creditors 538,871 396,658
Accruals and deferred income 31,321 -
Directors' loan accounts - 9,108
1,012,239 951,905
7. Share Capital
31 December 2024 31 August 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Tristan Heaword - 9,888 - - 9,888
Mr Benjamin Hanley - 112,024 - - 112,024
The above loan is unsecured, interest free and repayable on demand.
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