Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04746551 Mr E W Morris Mr E W Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04746551 2024-03-31 04746551 2025-03-31 04746551 2024-04-01 2025-03-31 04746551 frs-core:CurrentFinancialInstruments 2025-03-31 04746551 frs-core:ComputerEquipment 2025-03-31 04746551 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04746551 frs-core:ComputerEquipment 2024-03-31 04746551 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 04746551 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 04746551 frs-core:NetGoodwill 2025-03-31 04746551 frs-core:NetGoodwill 2024-04-01 2025-03-31 04746551 frs-core:NetGoodwill 2024-03-31 04746551 frs-core:ShareCapital 2025-03-31 04746551 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04746551 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04746551 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04746551 frs-bus:SmallEntities 2024-04-01 2025-03-31 04746551 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04746551 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04746551 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04746551 frs-bus:OrdinaryShareClass1 2025-03-31 04746551 frs-core:DeferredTaxation 2024-04-01 2025-03-31 04746551 frs-core:DeferredTaxation 2024-03-31 04746551 frs-bus:Director1 2024-04-01 2025-03-31 04746551 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04746551 frs-countries:EnglandWales 2024-04-01 2025-03-31 04746551 2023-03-31 04746551 2024-03-31 04746551 2023-04-01 2024-03-31 04746551 frs-core:CurrentFinancialInstruments 2024-03-31 04746551 frs-core:ShareCapital 2024-03-31 04746551 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04746551 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 04746551
BB List Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04746551
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1 58
1 58
CURRENT ASSETS
Debtors 6 5,150 7,569
Cash at bank and in hand 59,764 54,510
64,914 62,079
Creditors: Amounts Falling Due Within One Year 7 (66,417 ) (61,866 )
NET CURRENT ASSETS (LIABILITIES) (1,503 ) 213
TOTAL ASSETS LESS CURRENT LIABILITIES (1,502 ) 271
PROVISIONS FOR LIABILITIES
Deferred Taxation - (11 )
NET (LIABILITIES)/ASSETS (1,502 ) 260
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (1,602 ) 160
SHAREHOLDERS' FUNDS (1,502) 260
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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 E W Morris
Director
22 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BB List Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04746551 . The registered office is 66a Herbert Street, Pontardawe, Swansea, SA8 4ED.
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. Going Concern Disclosure
The financial statements shows a deficiency of assets as at 31 March 2025. The company benefits from loans that have been provided by the director and this support is anticipated to continue and the director considers it appropriate to prepare these financial statements on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for customer returns, rebates and other similar allowances.
2.4. 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 the profit and loss account over its estimated economic life of 10 years.
2.5. Research and Development
Research and development
Research expenditure is written off in the year in which it is incurred.
Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met:
• It is technically feasible to complete the intangible asset so that it will be available for use or sale;
• There is the intention to complete the intangible asset and use or sell it;
• There is the ability to use or sell the intangible asset;
• The use or sale of the intangible asset will generate probable future economic benefits;
• There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and
• The expenditure attributable to the intangible asset during its development can be measured reliably.
Expenditure that does not meet the above criteria is expensed as incurred.
2.6. 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:
Computer Equipment 33.33% straight line
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2.7. 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
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 April 2024 25,000 47,478 72,478
As at 31 March 2025 25,000 47,478 72,478
Amortisation
As at 1 April 2024 25,000 47,478 72,478
As at 31 March 2025 25,000 47,478 72,478
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - - -
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 9,476
As at 31 March 2025 9,476
Depreciation
As at 1 April 2024 9,418
Provided during the period 57
As at 31 March 2025 9,475
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 58
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,496 1,351
Prepayments and accrued income - 2,564
Corporation tax recoverable 3,654 3,654
5,150 7,569
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 54,677 49,573
Accruals and deferred income 1,790 1,230
Director's loan account 9,950 11,063
66,417 61,866
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8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 11 11
Deferred taxation (11 ) (11 )
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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