Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04230298 Ms Elizabeth Toms Mr Jonathan Boyack Mr Jonathan Boyack iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04230298 2024-03-31 04230298 2025-03-31 04230298 2024-04-01 2025-03-31 04230298 frs-core:CurrentFinancialInstruments 2025-03-31 04230298 frs-core:Non-currentFinancialInstruments 2025-03-31 04230298 frs-core:ComputerEquipment 2025-03-31 04230298 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04230298 frs-core:ComputerEquipment 2024-03-31 04230298 frs-core:FurnitureFittings 2025-03-31 04230298 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04230298 frs-core:FurnitureFittings 2024-03-31 04230298 frs-core:NetGoodwill 2025-03-31 04230298 frs-core:NetGoodwill 2024-04-01 2025-03-31 04230298 frs-core:NetGoodwill 2024-03-31 04230298 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04230298 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04230298 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04230298 frs-core:PlantMachinery 2025-03-31 04230298 frs-core:PlantMachinery 2024-04-01 2025-03-31 04230298 frs-core:PlantMachinery 2024-03-31 04230298 frs-core:ShareCapital 2025-03-31 04230298 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04230298 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04230298 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04230298 frs-bus:SmallEntities 2024-04-01 2025-03-31 04230298 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04230298 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04230298 frs-bus:Director1 2024-04-01 2025-03-31 04230298 frs-bus:Director1 2024-03-31 04230298 frs-bus:Director1 2025-03-31 04230298 frs-bus:Director2 2024-04-01 2025-03-31 04230298 frs-bus:Director2 2024-03-31 04230298 frs-bus:Director2 2025-03-31 04230298 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04230298 frs-countries:EnglandWales 2024-04-01 2025-03-31 04230298 2023-03-31 04230298 2024-03-31 04230298 2023-04-01 2024-03-31 04230298 frs-core:CurrentFinancialInstruments 2024-03-31 04230298 frs-core:Non-currentFinancialInstruments 2024-03-31 04230298 frs-core:ShareCapital 2024-03-31 04230298 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04230298
Boyack Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Boyack Enterprises Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Boyack Enterprises Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04230298

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,345,563 |  | 1,353,744
|  |  | 1,345,563 |  | 1,353,744
CURRENT ASSETS
Debtors | 6 | 2,744 |  | 9,476 |
Cash at bank and in hand |  | 5,907 |  | 62,747 |
|  | 8,651 |  | 72,223 |
Creditors: Amounts Falling Due Within One Year | 7 | (337,116 ) |  | (400,908 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (328,465 ) |  | (328,685 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,017,098 |  | 1,025,059
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,780 ) |  | (31,099 )
NET ASSETS |  |  | 1,011,318 |  | 993,960
CAPITAL AND RESERVES
Called up share capital | 9 |  | 60,002 |  | 60,002
Profit and Loss Account |  |  | 951,316 |  | 933,958
SHAREHOLDERS' FUNDS |  |  | 1,011,318 |  | 993,960

Page 1
Page 2
Boyack Enterprises Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 Jonathan Boyack Director
02/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Boyack Enterprises Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Boyack Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04230298 . The registered office is 7 Morston Court, Aisecome Way, Weston-Super-Mare, Avon, BS22 8NG.
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.
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 20 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:

Freehold | N/A
Plant & Machinery | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

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Boyack Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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.
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: 39 (2024: 40)
39 40
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 370,000
As at 31 March 2025 | 370,000
Amortisation
As at 1 April 2024 | 370,000
As at 31 March 2025 | 370,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

Page 4
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Boyack Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 1,321,022 | 199,472 | 144,372 | 9,433 | 1,674,299
As at 31 March 2025 | 1,321,022 | 199,472 | 144,372 | 9,433 | 1,674,299
Depreciation
As at 1 April 2024 | - | 181,017 | 131,608 | 7,930 | 320,555
Provided during the period | - | 4,614 | 3,191 | 376 | 8,181
As at 31 March 2025 | - | 185,631 | 134,799 | 8,306 | 328,736
Net Book Value
As at 31 March 2025 | 1,321,022 | 13,841 | 9,573 | 1,127 | 1,345,563
As at 1 April 2024 | 1,321,022 | 18,455 | 12,764 | 1,503 | 1,353,744

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,744 |  | 9,476

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,186 |  | 42,671
Bank loans and overdrafts | 31,530 |  | 71,359
Other creditors | 266,808 |  | 280,179
Taxation and social security | 7,592 |  | 6,699
| 337,116 |  | 400,908

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,780 |  | 31,099

Page 5
Page 6
Boyack Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,002 |  | 60,002

10. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the year

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Elizabeth Toms | 109,729 | 5,578 | 500 | - | 104,196
Mr Jonathan Boyack | 109,729 | 5,578 | 500 | - | 104,196

The above loan is unsecured, interest free and repayable on demand.
Page 6