Acorah Software Products - Accounts Production 16.7.461 false true true 30 March 2024 1 April 2023 false 31 March 2024 30 March 2025 30 March 2025 09343427 Neil Everatt Adam Bamford Natalie Bamford Deborah Saunby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09343427 2024-03-30 09343427 2025-03-30 09343427 2024-03-31 2025-03-30 09343427 frs-core:CurrentFinancialInstruments 2025-03-30 09343427 frs-core:Non-currentFinancialInstruments 2025-03-30 09343427 frs-core:ComputerEquipment 2025-03-30 09343427 frs-core:ComputerEquipment 2024-03-31 2025-03-30 09343427 frs-core:ComputerEquipment 2024-03-30 09343427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 2025-03-30 09343427 frs-core:FurnitureFittings 2025-03-30 09343427 frs-core:FurnitureFittings 2024-03-31 2025-03-30 09343427 frs-core:FurnitureFittings 2024-03-30 09343427 frs-core:MotorVehicles 2025-03-30 09343427 frs-core:MotorVehicles 2024-03-31 2025-03-30 09343427 frs-core:MotorVehicles 2024-03-30 09343427 frs-core:OtherResidualIntangibleAssets 2025-03-30 09343427 frs-core:OtherResidualIntangibleAssets 2024-03-30 09343427 frs-core:PlantMachinery 2025-03-30 09343427 frs-core:PlantMachinery 2024-03-31 2025-03-30 09343427 frs-core:PlantMachinery 2024-03-30 09343427 frs-core:ShareCapital 2025-03-30 09343427 frs-core:RetainedEarningsAccumulatedLosses 2025-03-30 09343427 frs-bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 09343427 frs-bus:FilletedAccounts 2024-03-31 2025-03-30 09343427 frs-bus:SmallEntities 2024-03-31 2025-03-30 09343427 frs-bus:AuditExempt-NoAccountantsReport 2024-03-31 2025-03-30 09343427 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 09343427 frs-bus:Director1 2024-03-31 2025-03-30 09343427 frs-bus:Director2 2024-03-31 2025-03-30 09343427 frs-bus:Director3 2024-03-31 2025-03-30 09343427 frs-bus:Director3 2024-03-30 09343427 frs-bus:Director3 2025-03-30 09343427 frs-bus:Director4 2024-03-31 2025-03-30 09343427 frs-countries:EnglandWales 2024-03-31 2025-03-30 09343427 2023-03-31 09343427 2024-03-30 09343427 2023-04-01 2024-03-30 09343427 frs-core:CurrentFinancialInstruments 2024-03-30 09343427 frs-core:Non-currentFinancialInstruments 2024-03-30 09343427 frs-core:ShareCapital 2024-03-30 09343427 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30
Registered number: 09343427
Colleague Box Limited
Unaudited Financial Statements
For The Year Ended 30 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09343427
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 13,764 24,133
13,764 24,133
CURRENT ASSETS
Stocks 6 27,000 16,000
Debtors 7 68,641 52,542
Cash at bank and in hand 21,593 16,451
117,234 84,993
Creditors: Amounts Falling Due Within One Year 8 (172,811 ) (174,928 )
NET CURRENT ASSETS (LIABILITIES) (55,577 ) (89,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (41,813 ) (65,802 )
Creditors: Amounts Falling Due After More Than One Year 9 (2,031 ) (21,413 )
PROVISIONS FOR LIABILITIES
Deferred Tax (6,243 ) (6,243 )
NET LIABILITIES (50,087 ) (93,458 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (50,187 ) (93,558 )
SHAREHOLDERS' FUNDS (50,087) (93,458)
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For the year ending 30 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
Adam Bamford
Director
23 December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Colleague Box Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09343427 . The registered office is 17 Northedge, Alfreton Road, Derby, DE21 4BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 March 2025 (2024: year ended 30 March 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date, the company has a net current liability position. At the time of signing these accounts, the directors have considered all available information and consider that this does indicate that the company will continue to trade for a period of at least 12 months from the date of signing these accounts.
On that basis, the directors have prepared 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 and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to website development costs which are amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. 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:
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 20% straight line
2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the lease term.
2.7. Stocks and Work in Progress
Stocks 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.
2.8. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other loans.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
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2.9. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Personal guarantee disclosure
Other loans are secured by a personal guarantee from the directors. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Intangible Assets
Other
£
Cost
As at 31 March 2024 4,500
As at 30 March 2025 4,500
Amortisation
As at 31 March 2024 4,500
As at 30 March 2025 4,500
Net Book Value
As at 30 March 2025 -
As at 31 March 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 31 March 2024 28,085 12,300 7,140 5,268 52,793
Additions 417 - - - 417
As at 30 March 2025 28,502 12,300 7,140 5,268 53,210
Depreciation
As at 31 March 2024 11,470 10,763 3,350 3,077 28,660
Provided during the period 7,125 1,537 1,071 1,053 10,786
As at 30 March 2025 18,595 12,300 4,421 4,130 39,446
Net Book Value
As at 30 March 2025 9,907 - 2,719 1,138 13,764
As at 31 March 2024 16,615 1,537 3,790 2,191 24,133
6. Stocks
2025 2024
£ £
Finished goods 27,000 16,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,877 14,509
Prepayments and accrued income 6,690 6,656
Other debtors 12,037 4,697
Directors' loan accounts 37,037 26,680
68,641 52,542
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,237 28,590
Other loans 26,282 32,757
Corporation tax 12,844 4,697
Other taxes and social security 25,358 40,852
VAT 26,193 37,901
Other creditors 173 393
Accruals and deferred income 6,656 -
Directors' loan accounts 66,068 29,738
172,811 174,928
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 2,031 21,413
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 31 March 2024 Amounts advanced Amounts repaid Amounts written off As at 30 March 2025
£ £ £ £ £
Mrs Natalie Bamford 26,680 12,001 (1,644 ) - 37,037
The above loan is unsecured, interest free and repayable on demand.
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