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 11892449 Mr Max Holder Mrs Caitlin Holder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11892449 2024-03-31 11892449 2025-03-31 11892449 2024-04-01 2025-03-31 11892449 frs-core:CurrentFinancialInstruments 2025-03-31 11892449 frs-core:Non-currentFinancialInstruments 2025-03-31 11892449 frs-core:ComputerEquipment 2025-03-31 11892449 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11892449 frs-core:ComputerEquipment 2024-03-31 11892449 frs-core:FurnitureFittings 2025-03-31 11892449 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11892449 frs-core:FurnitureFittings 2024-03-31 11892449 frs-core:NetGoodwill 2025-03-31 11892449 frs-core:NetGoodwill 2024-04-01 2025-03-31 11892449 frs-core:NetGoodwill 2024-03-31 11892449 frs-core:MotorVehicles 2025-03-31 11892449 frs-core:MotorVehicles 2024-04-01 2025-03-31 11892449 frs-core:MotorVehicles 2024-03-31 11892449 frs-core:PlantMachinery 2025-03-31 11892449 frs-core:PlantMachinery 2024-04-01 2025-03-31 11892449 frs-core:PlantMachinery 2024-03-31 11892449 frs-core:ShareCapital 2025-03-31 11892449 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11892449 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11892449 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11892449 frs-bus:SmallEntities 2024-04-01 2025-03-31 11892449 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11892449 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11892449 frs-bus:Director1 2024-04-01 2025-03-31 11892449 frs-bus:Director2 2024-04-01 2025-03-31 11892449 frs-countries:EnglandWales 2024-04-01 2025-03-31 11892449 2023-03-31 11892449 2024-03-31 11892449 2023-04-01 2024-03-31 11892449 frs-core:CurrentFinancialInstruments 2024-03-31 11892449 frs-core:Non-currentFinancialInstruments 2024-03-31 11892449 frs-core:ShareCapital 2024-03-31 11892449 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11892449
108 Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
108 Group Ltd
Contents
Contents

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

Page 1
108 Group Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11892449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,000 |  | 10,500
Tangible Assets | 5 |  | 60,142 |  | 7,764
|  |  | 69,142 |  | 18,264
CURRENT ASSETS
Debtors | 6 | 6,591 |  | 22,318 |
Cash at bank and in hand |  | 10,291 |  | 12,429 |
|  | 16,882 |  | 34,747 |
Creditors: Amounts Falling Due Within One Year | 7 | (43,905 ) |  | (22,107 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,023 ) |  | 12,640
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,119 |  | 30,904
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,305 ) |  | (4,944 )
NET ASSETS |  |  | 40,814 |  | 25,960
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 40,812 |  | 25,958
SHAREHOLDERS' FUNDS |  |  | 40,814 |  | 25,960

Page 1
Page 2
108 Group Ltd
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 Max Holder Director
27th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
108 Group Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
108 Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11892449 . The registered office is 33 Wren Way, Manchester, M11 3NH.
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.
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:

Plant & Machinery | 3 years straight line
Motor Vehicles | 2 years straight line
Fixtures & Fittings | 50% reducing balance
Computer Equipment | 3 years straight line

2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
108 Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 15,000
As at 31 March 2025 | 15,000
Amortisation
As at 1 April 2024 | 4,500
Provided during the period | 1,500
As at 31 March 2025 | 6,000
Net Book Value
As at 31 March 2025 | 9,000
As at 1 April 2024 | 10,500

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 7,765 | 2,000 | 227 | 1,523 | 11,515
Additions | 65,462 | - | 676 | 463 | 66,601
As at 31 March 2025 | 73,227 | 2,000 | 903 | 1,986 | 78,116
Depreciation
As at 1 April 2024 | 431 | 2,000 | 226 | 1,094 | 3,751
Provided during the period | 13,772 | - | 130 | 321 | 14,223
As at 31 March 2025 | 14,203 | 2,000 | 356 | 1,415 | 17,974
Net Book Value
As at 31 March 2025 | 59,024 | - | 547 | 571 | 60,142
As at 1 April 2024 | 7,334 | - | 1 | 429 | 7,764

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,591 |  | 22,318

Page 4
Page 5
108 Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,219 |  | 7,765
Bank loans and overdrafts | 21,722 |  | 4,472
Corporation tax | - |  | 4,009
VAT | 8,327 |  | 5,145
Directors' loan accounts | 5,637 |  | 716
| 43,905 |  | 22,107

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,305 |  | 4,944

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5