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 10929528 Mr Jonathan Brand Jonathan Brand and Lorna Drysdale true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10929528 2024-03-31 10929528 2025-03-31 10929528 2024-04-01 2025-03-31 10929528 frs-core:CurrentFinancialInstruments 2025-03-31 10929528 frs-core:Non-currentFinancialInstruments 2025-03-31 10929528 frs-core:ComputerEquipment 2025-03-31 10929528 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10929528 frs-core:ComputerEquipment 2024-03-31 10929528 frs-core:FurnitureFittings 2025-03-31 10929528 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10929528 frs-core:FurnitureFittings 2024-03-31 10929528 frs-core:SharePremium 2025-03-31 10929528 frs-core:ShareCapital 2025-03-31 10929528 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10929528 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10929528 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10929528 frs-bus:SmallEntities 2024-04-01 2025-03-31 10929528 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10929528 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10929528 1 2024-04-01 2025-03-31 10929528 frs-core:CostValuation 2024-03-31 10929528 frs-core:DisposalsRepaymentsInvestments 2025-03-31 10929528 frs-core:CostValuation 2025-03-31 10929528 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 10929528 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10929528 frs-bus:Director1 2024-04-01 2025-03-31 10929528 frs-core:CurrentFinancialInstruments 1 2025-03-31 10929528 frs-countries:EnglandWales 2024-04-01 2025-03-31 10929528 2023-03-31 10929528 2024-03-31 10929528 2023-04-01 2024-03-31 10929528 frs-core:CurrentFinancialInstruments 2024-03-31 10929528 frs-core:Non-currentFinancialInstruments 2024-03-31 10929528 frs-core:SharePremium 2024-03-31 10929528 frs-core:ShareCapital 2024-03-31 10929528 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10929528 frs-core:CurrentFinancialInstruments 1 2024-03-31 10929528 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 10929528
OSRB Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Calculated Ltd
OSRB Ltd
Contents
Contents

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

Page 1
OSRB Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10929528

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 345 |  | 1,126
Investment Properties | 5 |  | 2,893,104 |  | 2,893,104
Investments | 6 |  | - |  | 10,910
|  |  | 2,893,449 |  | 2,905,140
CURRENT ASSETS
Debtors | 7 | 183,369 |  | 131,251 |
Cash at bank and in hand |  | 144,112 |  | 181,467 |
|  | 327,481 |  | 312,718 |
Creditors: Amounts Falling Due Within One Year | 8 | (29,515 ) |  | (32,495 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 297,966 |  | 280,223
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,191,415 |  | 3,185,363
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,243,472 ) |  | (2,244,713 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (89,359 ) |  | (89,359 )
NET ASSETS |  |  | 858,584 |  | 851,291
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Share premium account |  |  | 553,138 |  | 553,138
Profit and Loss Account |  |  | 305,346 |  | 298,053
SHAREHOLDERS' FUNDS |  |  | 858,584 |  | 851,291

Page 1
Page 2
OSRB 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 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 Jonathan Brand Director
12/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
OSRB Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
OSRB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10929528 . The registered office is Merville The Street, Poynings, Brighton, West Sussex, BN45 7AQ.
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.
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 | 20% Straight Line
Computer Equipment | 33% Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
OSRB Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,452 | 1,417 | 3,869
As at 31 March 2025 | 2,452 | 1,417 | 3,869
Depreciation
As at 1 April 2024 | 1,807 | 936 | 2,743
Provided during the period | 313 | 468 | 781
As at 31 March 2025 | 2,120 | 1,404 | 3,524
Net Book Value
As at 31 March 2025 | 332 | 13 | 345
As at 1 April 2024 | 645 | 481 | 1,126

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 2,893,104

6. Investments

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 10,910
Disposals | (10,910 )
As at 31 March 2025 | -
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 10,910

Page 4
Page 5
OSRB Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 155 |  | 989
Due after more than one year
Directors loan account | 27,834 |  | -
Amounts owed by associates | 155,380 |  | 130,262
| 183,214 |  | 130,262
| 183,369 |  | 131,251

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,500
Corporation tax | 2,108 |  | 7,190
Other creditors (deposits held on account) | 18,320 |  | 17,900
Other creditors (CT61 tax) | - |  | 672
Accruals and deferred income | 9,087 |  | 4,233
| 29,515 |  | 32,495

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,243,472 |  | 2,244,209
Directors loan account | - |  | 504
| 2,243,472 |  | 2,244,713

10. Share Capital

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

11. Related Party Transactions
Jonathan Brand
Director
The director was provided with a loan from the company. The balance at the year end was £27,834. This loan is interest free and was repaid within 9 months of the year end.
Brandsdale Ltd
Associated Company controlled by the same Director
The company OSRB Ltd has made a loan to its associated company Brandsdale Ltd. The balance at the year end was £155,380 (2024 : £130,262) There is no interest charged and there are no fixed repayment terms.
12. Ultimate Controlling Party
The company's ultimate controlling party is Jonathan Brand and Lorna Drysdale by virtue of their ownership of majority of the issued share capital in the company.
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