Acorah Software Products - Accounts Production 16.7.461 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14370917 Mr David Browne Mrs Joanne Browne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14370917 2024-09-30 14370917 2025-09-30 14370917 2024-10-01 2025-09-30 14370917 frs-core:CurrentFinancialInstruments 2025-09-30 14370917 frs-core:Non-currentFinancialInstruments 2025-09-30 14370917 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 14370917 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 14370917 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 14370917 frs-core:MotorVehicles 2025-09-30 14370917 frs-core:MotorVehicles 2024-10-01 2025-09-30 14370917 frs-core:MotorVehicles 2024-09-30 14370917 frs-core:PlantMachinery 2025-09-30 14370917 frs-core:PlantMachinery 2024-10-01 2025-09-30 14370917 frs-core:PlantMachinery 2024-09-30 14370917 frs-core:ShareCapital 2025-09-30 14370917 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14370917 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14370917 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14370917 frs-bus:SmallEntities 2024-10-01 2025-09-30 14370917 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14370917 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14370917 frs-bus:Director1 2024-10-01 2025-09-30 14370917 frs-bus:Director2 2024-10-01 2025-09-30 14370917 frs-countries:EnglandWales 2024-10-01 2025-09-30 14370917 2023-09-30 14370917 2024-09-30 14370917 2023-10-01 2024-09-30 14370917 frs-core:CurrentFinancialInstruments 2024-09-30 14370917 frs-core:Non-currentFinancialInstruments 2024-09-30 14370917 frs-core:ShareCapital 2024-09-30 14370917 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14370917
B3 Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
MMS Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14370917
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 258,211 273,948
258,211 273,948
CURRENT ASSETS
Debtors 5 1,980 1,674
Cash at bank and in hand 2,501 5,990
4,481 7,664
Creditors: Amounts Falling Due Within One Year 6 (31,918 ) (31,526 )
NET CURRENT ASSETS (LIABILITIES) (27,437 ) (23,862 )
TOTAL ASSETS LESS CURRENT LIABILITIES 230,774 250,086
Creditors: Amounts Falling Due After More Than One Year 7 (287,017 ) (281,684 )
NET LIABILITIES (56,243 ) (31,598 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (56,343 ) (31,698 )
SHAREHOLDERS' FUNDS (56,243) (31,598)
Page 1
Page 2
For the year ending 30 September 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 Browne
Director
08/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B3 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14370917 . The registered office is 325a Goring Road, Goring-by-Sea, Worthing, West Sussex, BN12 4NX.
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:
Freehold 2% Reducing Balance
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2024 240,713 - 46,954 287,667
Additions - 795 - 795
As at 30 September 2025 240,713 795 46,954 288,462
Depreciation
As at 1 October 2024 4,012 - 9,707 13,719
Provided during the period 4,734 149 11,649 16,532
As at 30 September 2025 8,746 149 21,356 30,251
Net Book Value
As at 30 September 2025 231,967 646 25,598 258,211
As at 1 October 2024 236,701 - 37,247 273,948
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,980 1,674
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 930 1,080
Directors' loan accounts 30,988 30,446
31,918 31,526
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 287,017 281,684
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4