Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08836350 Mr David Clark Mr Peter Myers Mr Edward Watts Mr David Clark true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08836350 2024-03-31 08836350 2025-03-31 08836350 2024-04-01 2025-03-31 08836350 frs-core:CurrentFinancialInstruments 2025-03-31 08836350 frs-core:Non-currentFinancialInstruments 2025-03-31 08836350 frs-core:BetweenOneFiveYears 2025-03-31 08836350 frs-core:ComputerEquipment 2025-03-31 08836350 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08836350 frs-core:ComputerEquipment 2024-03-31 08836350 frs-core:FurnitureFittings 2025-03-31 08836350 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08836350 frs-core:FurnitureFittings 2024-03-31 08836350 frs-core:MotorVehicles 2025-03-31 08836350 frs-core:MotorVehicles 2024-04-01 2025-03-31 08836350 frs-core:MotorVehicles 2024-03-31 08836350 frs-core:WithinOneYear 2025-03-31 08836350 frs-core:ShareCapital 2025-03-31 08836350 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08836350 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08836350 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08836350 frs-bus:SmallEntities 2024-04-01 2025-03-31 08836350 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08836350 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08836350 1 2024-04-01 2025-03-31 08836350 frs-bus:Director1 2024-04-01 2025-03-31 08836350 frs-bus:Director1 2024-03-31 08836350 frs-bus:Director1 2025-03-31 08836350 frs-bus:Director2 2024-04-01 2025-03-31 08836350 frs-bus:Director2 2024-03-31 08836350 frs-bus:Director2 2025-03-31 08836350 frs-bus:Director3 2024-04-01 2025-03-31 08836350 frs-bus:Director3 2024-03-31 08836350 frs-bus:Director3 2025-03-31 08836350 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08836350 frs-countries:EnglandWales 2024-04-01 2025-03-31 08836350 2023-03-31 08836350 2024-03-31 08836350 2023-04-01 2024-03-31 08836350 frs-core:CurrentFinancialInstruments 2024-03-31 08836350 frs-core:Non-currentFinancialInstruments 2024-03-31 08836350 frs-core:BetweenOneFiveYears 2024-03-31 08836350 frs-core:WithinOneYear 2024-03-31 08836350 frs-core:ShareCapital 2024-03-31 08836350 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08836350
FYOOZ LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Crag & Co
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
FYOOZ LTD
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
FYOOZ LTD
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of FYOOZ LTD for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FYOOZ LTD for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of FYOOZ LTD , as a body, in accordance with the terms of our engagement letter dated 13 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of FYOOZ LTD and state those matters that we have agreed to state to the directors of FYOOZ LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FYOOZ LTD and its directors, as a body, for our work or for this report.
It is your duty to ensure that FYOOZ LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of FYOOZ LTD . You consider that FYOOZ LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of FYOOZ LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
14/07/2025

Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Page 1
Page 2
FYOOZ LTD
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08836350

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 170,489 |  | 219,303
|  |  | 170,489 |  | 219,303
CURRENT ASSETS
Debtors | 5 | 309,398 |  | 150,608 |
Cash at bank and in hand |  | 434,690 |  | 467,506 |
|  | 744,088 |  | 618,114 |
Creditors: Amounts Falling Due Within One Year | 6 | (354,084 ) |  | (336,446 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 390,004 |  | 281,668
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 560,493 |  | 500,971
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (118,815 ) |  | (144,555 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (42,622 ) |  | -
NET ASSETS |  |  | 399,056 |  | 356,416
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 398,856 |  | 356,216
SHAREHOLDERS' FUNDS |  |  | 399,056 |  | 356,416

Page 2
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FYOOZ 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 David Clark Director
14/07/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
FYOOZ LTD
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
FYOOZ LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08836350 . The registered office is Unit 5 Cromwell Office Park, York Road, Wetherby, West Yorkshire, LS22 7SU.
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 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. 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:

Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 10% Reducing balance
Computer Equipment | 25% Straight line

2.4. 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.
2.5. 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 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.
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Page 5
FYOOZ LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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 year was: 6 (2024: 5)
6 5
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 221,081 | 11,450 | 55,000 | 287,531
Additions | - | - | 7,702 | 7,702
As at 31 March 2025 | 221,081 | 11,450 | 62,702 | 295,233
Depreciation
As at 1 April 2024 | 23,029 | 5,463 | 39,736 | 68,228
Provided during the period | 49,513 | 598 | 6,405 | 56,516
As at 31 March 2025 | 72,542 | 6,061 | 46,141 | 124,744
Net Book Value
As at 31 March 2025 | 148,539 | 5,389 | 16,561 | 170,489
As at 1 April 2024 | 198,052 | 5,987 | 15,264 | 219,303

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 188,462 |  | 93,744
Other debtors | 120,936 |  | 56,864
| 309,398 |  | 150,608

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,740 |  | 25,740
Trade creditors | - |  | 5,326
Other creditors | 132,396 |  | 197,305
Taxation and social security | 195,948 |  | 108,075
| 354,084 |  | 336,446

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 118,815 |  | 144,555

Page 5
Page 6
FYOOZ LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 25,740 |  | 25,740
Later than one year and not later than five years | 118,815 |  | 144,555
| 144,555 |  | 170,295
| 144,555 |  | 170,295

9. Share Capital

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

10. 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 David Clark | 22,536 | 87,430 | (28,600 ) | - | 81,366
Mr Peter Myers | 17,194 | 22,323 | (17,200 ) | - | 22,317
Mr Edward Watts | 13,174 | 19,790 | (17,200 ) | - | 15,763

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
During the year, the following dividends were paid to the directors:
Mr D Clark: £121,133
Mr P Myers: £97,400
Mr E Watts: £97,400
Included within debtors: amounts falling due within one year, are director loan account balances of £119,446 (2024: £52,903) owed by Mr D Clark, Mr P Myers and Mr E Watts.
The loans are interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Clark by virtue of his ownership of 52% of the issued share capital in the company.
13. Transition to FRS 102
The accounts for the year ended 31st March 2025 have been transitioned to FRS 102 1A due to no longer being eligible to prepare accounts under FRS 105 Micro Entities, on a basis of 2 out 3 thresholds being exceeded.
Page 6