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 07385114 Mr Gareth Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07385114 2024-03-31 07385114 2025-03-31 07385114 2024-04-01 2025-03-31 07385114 frs-core:CurrentFinancialInstruments 2025-03-31 07385114 frs-core:Non-currentFinancialInstruments 2025-03-31 07385114 frs-core:FurnitureFittings 2025-03-31 07385114 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07385114 frs-core:FurnitureFittings 2024-03-31 07385114 frs-core:NetGoodwill 2025-03-31 07385114 frs-core:NetGoodwill 2024-04-01 2025-03-31 07385114 frs-core:NetGoodwill 2024-03-31 07385114 frs-core:MotorVehicles 2025-03-31 07385114 frs-core:MotorVehicles 2024-04-01 2025-03-31 07385114 frs-core:MotorVehicles 2024-03-31 07385114 frs-core:PlantMachinery 2025-03-31 07385114 frs-core:PlantMachinery 2024-04-01 2025-03-31 07385114 frs-core:PlantMachinery 2024-03-31 07385114 frs-core:ShareCapital 2025-03-31 07385114 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07385114 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07385114 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07385114 frs-bus:SmallEntities 2024-04-01 2025-03-31 07385114 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07385114 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07385114 frs-bus:Director1 2024-04-01 2025-03-31 07385114 frs-bus:Director1 2024-03-31 07385114 frs-bus:Director1 2025-03-31 07385114 frs-countries:EnglandWales 2024-04-01 2025-03-31 07385114 2023-03-31 07385114 2024-03-31 07385114 2023-04-01 2024-03-31 07385114 frs-core:CurrentFinancialInstruments 2024-03-31 07385114 frs-core:Non-currentFinancialInstruments 2024-03-31 07385114 frs-core:BetweenOneFiveYears 2024-03-31 07385114 frs-core:WithinOneYear 2024-03-31 07385114 frs-core:ShareCapital 2024-03-31 07385114 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07385114
IOS (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
IOS (Yorkshire) Limited
Contents
Contents

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

Page 1
IOS (Yorkshire) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07385114

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 46,102 |  | 55,322
Tangible Assets | 5 |  | 438,908 |  | 468,334
|  |  | 485,010 |  | 523,656
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 41,600 |
Debtors | 7 | 230,351 |  | 283,245 |
Cash at bank and in hand |  | 17,021 |  | 21,502 |
|  | 267,372 |  | 346,347 |
Creditors: Amounts Falling Due Within One Year | 8 | (411,304 ) |  | (400,783 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (143,932 ) |  | (54,436 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 341,078 |  | 469,220
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (18,391 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (72,130 ) |  | (117,083 )
NET ASSETS |  |  | 268,948 |  | 333,746
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 268,848 |  | 333,646
SHAREHOLDERS' FUNDS |  |  | 268,948 |  | 333,746

Page 1
Page 2
IOS (Yorkshire) 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Gareth Hunt Director
11/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
IOS (Yorkshire) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
IOS (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07385114 . The registered office is 4 Silkwood Court, Wakefield, WF5 9TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 stated at cost less depreciation. 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 | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance

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.
2.6. 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.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. 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.
Page 3
Page 4
IOS (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 7 |  | 7
| 8 |  | 8

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 184,400
As at 31 March 2025 | 184,400
Amortisation
As at 1 April 2024 | 129,078
Provided during the period | 9,220
As at 31 March 2025 | 138,298
Net Book Value
As at 31 March 2025 | 46,102
As at 1 April 2024 | 55,322

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 694,761 | 21,035 | 7,110 | 722,906
Additions | 183,400 | - | - | 183,400
Disposals | (172,379 ) | (21,035 ) | - | (193,414 )
As at 31 March 2025 | 705,782 | - | 7,110 | 712,892
Depreciation
As at 1 April 2024 | 244,934 | 6,196 | 3,442 | 254,572
Provided during the period | 108,994 | - | 734 | 109,728
Disposals | (84,120 ) | (6,196 ) | - | (90,316 )
As at 31 March 2025 | 269,808 | - | 4,176 | 273,984
Net Book Value
As at 31 March 2025 | 435,974 | - | 2,934 | 438,908
As at 1 April 2024 | 449,827 | 14,839 | 3,668 | 468,334

Page 4
Page 5
IOS (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 20,000 |  | 41,600

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 163,920 |  | 215,228
Other debtors | 24,894 |  | 25,180
Net wages | - |  | 226
Director's loan account | 41,537 |  | 42,611
| 230,351 |  | 283,245

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,470
Trade creditors | 182,861 |  | 224,110
Bank loans and overdrafts | 48,248 |  | 73,559
Corporation tax | 69,967 |  | 31,679
Other taxes and social security | 2,206 |  | 1,654
VAT | 32,629 |  | 32,657
Net wages | 38 |  | -
Other creditors | 17,055 |  | 14,854
Accruals and deferred income | 58,300 |  | 17,800
| 411,304 |  | 400,783

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 12,663
Bank loans | - |  | 5,728
| - |  | 18,391

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 4,470
Later than one year and not later than five years | - |  | 12,663
| - |  | 17,133
| - |  | 17,133

Page 5
Page 6
IOS (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gareth Hunt | 42,611 | 44,000 | 45,074 | - | 41,537

The above loan is unsecured, interest free and repayable on demand. The balance was repaid in full on 30 October 2025.
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