Acorah Software Products - Accounts Production 16.8.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12899910 Mr Robin Hague Mrs Lucie Hague iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12899910 2024-09-30 12899910 2025-09-30 12899910 2024-10-01 2025-09-30 12899910 frs-core:CurrentFinancialInstruments 2025-09-30 12899910 frs-core:Non-currentFinancialInstruments 2025-09-30 12899910 frs-core:BetweenOneFiveYears 2025-09-30 12899910 frs-core:ComputerEquipment 2025-09-30 12899910 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12899910 frs-core:ComputerEquipment 2024-09-30 12899910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 12899910 frs-core:FurnitureFittings 2025-09-30 12899910 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12899910 frs-core:FurnitureFittings 2024-09-30 12899910 frs-core:NetGoodwill 2025-09-30 12899910 frs-core:NetGoodwill 2024-10-01 2025-09-30 12899910 frs-core:NetGoodwill 2024-09-30 12899910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 12899910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 12899910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 12899910 frs-core:MotorVehicles 2025-09-30 12899910 frs-core:MotorVehicles 2024-10-01 2025-09-30 12899910 frs-core:MotorVehicles 2024-09-30 12899910 frs-core:OtherResidualIntangibleAssets 2025-09-30 12899910 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 12899910 frs-core:OtherResidualIntangibleAssets 2024-09-30 12899910 frs-core:PlantMachinery 2025-09-30 12899910 frs-core:PlantMachinery 2024-10-01 2025-09-30 12899910 frs-core:PlantMachinery 2024-09-30 12899910 frs-core:WithinOneYear 2025-09-30 12899910 frs-core:ShareCapital 2025-09-30 12899910 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12899910 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12899910 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12899910 frs-bus:SmallEntities 2024-10-01 2025-09-30 12899910 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12899910 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12899910 frs-bus:Director1 2024-10-01 2025-09-30 12899910 frs-bus:Director1 2024-09-30 12899910 frs-bus:Director1 2025-09-30 12899910 frs-bus:Director2 2024-10-01 2025-09-30 12899910 frs-bus:Director2 2024-09-30 12899910 frs-bus:Director2 2025-09-30 12899910 frs-core:CurrentFinancialInstruments 2 2025-09-30 12899910 frs-countries:EnglandWales 2024-10-01 2025-09-30 12899910 2023-09-30 12899910 2024-09-30 12899910 2023-10-01 2024-09-30 12899910 frs-core:CurrentFinancialInstruments 2024-09-30 12899910 frs-core:Non-currentFinancialInstruments 2024-09-30 12899910 frs-core:BetweenOneFiveYears 2024-09-30 12899910 frs-core:WithinOneYear 2024-09-30 12899910 frs-core:ShareCapital 2024-09-30 12899910 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12899910 frs-core:CurrentFinancialInstruments 2 2024-09-30
Registered number: 12899910
Desertbreeze Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12899910
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 41,647 49,590
Tangible Assets 5 48,908 8,386
90,555 57,976
CURRENT ASSETS
Stocks 20,723 18,000
Debtors 6 45,867 55,068
Cash at bank and in hand 38,430 67,410
105,020 140,478
Creditors: Amounts Falling Due Within One Year 7 (135,156 ) (205,510 )
NET CURRENT ASSETS (LIABILITIES) (30,136 ) (65,032 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,419 (7,056 )
Creditors: Amounts Falling Due After More Than One Year 8 (30,257 ) (33,344 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,975 ) (1,520 )
NET ASSETS/(LIABILITIES) 22,187 (41,920 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 22,186 (41,921 )
SHAREHOLDERS' FUNDS 22,187 (41,920)
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 Robin Hague
Director
7 January 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Desertbreeze Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12899910 . The registered office is Annis Hill House, Steart Hill, West Camel, Yeovil, BA22 7RF.
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
Given the insolvent position of the company's balance sheet last year, the directors have undertaken an assessment of the company's ability to continue as a going concern. At the date that these financial statements have been approved by the directors, they consider it appropriate that the financial statements be prepared on the 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
2.4. 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 profit and loss account over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised. They are amortised to profit and loss account over its estimated economic life of 3 years.
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:
Leasehold 15% Straight Line
Plant & Machinery 33% Straight Line
Motor Vehicles 33% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.7. 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.
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2.8. Stocks and Work in Progress
Stocks and work in progress 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 and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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 14 (2024: 16)
14 16
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 October 2024 75,351 1,224 76,575
As at 30 September 2025 75,351 1,224 76,575
Amortisation
As at 1 October 2024 26,373 612 26,985
Provided during the period 7,535 408 7,943
As at 30 September 2025 33,908 1,020 34,928
Net Book Value
As at 30 September 2025 41,443 204 41,647
As at 1 October 2024 48,978 612 49,590
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 2,166 8,210 - 6,208
Additions 14,641 3,682 34,500 -
Disposals (360 ) - - -
As at 30 September 2025 16,447 11,892 34,500 6,208
Depreciation
As at 1 October 2024 238 5,241 - 2,719
Provided during the period 1,931 1,716 10,542 1,930
Disposals (150 ) - - -
As at 30 September 2025 2,019 6,957 10,542 4,649
Net Book Value
As at 30 September 2025 14,428 4,935 23,958 1,559
As at 1 October 2024 1,928 2,969 - 3,489
Computer Equipment Total
£ £
Cost
As at 1 October 2024 - 16,584
Additions 5,800 58,623
Disposals - (360 )
As at 30 September 2025 5,800 74,847
Depreciation
As at 1 October 2024 - 8,198
Provided during the period 1,772 17,891
Disposals - (150 )
As at 30 September 2025 1,772 25,939
Net Book Value
As at 30 September 2025 4,028 48,908
As at 1 October 2024 - 8,386
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,217 3,014
Prepayments and accrued income 18,623 14,376
Other debtors 620 140
Corporation tax recoverable assets 2,827 2,827
Net wages 30 -
Directors' loan accounts 18,550 24,157
Amounts owed by associates - 10,554
45,867 55,068
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,845 -
Trade creditors 40,754 45,766
Bank loans and overdrafts 16,656 16,656
Corporation tax 674 4,959
Other taxes and social security 6,241 6,390
VAT 27,521 25,285
Other creditors 769 996
Credit card 18,192 15,478
Accruals and deferred income 15,504 11,593
Amounts owed to associates - 78,387
135,156 205,510
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,580 -
Bank loans 16,677 33,344
30,257 33,344
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,425 -
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,845 -
Later than one year and not later than five years 13,580 -
22,425 -
22,425 -
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Robin Hague 12,079 31,133 33,936 - 9,276
Mrs Lucie Hague 12,078 31,133 33,937 - 9,274
The above loans are unsecured and repayable on demand. When overdrawn, interest has been charged at the official HMRC rate.
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