Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08478213 Mr J Russ Mr T McGorry Mr B Nayee Ms S Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08478213 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-04-30 08478213 2024-04-30 08478213 2025-04-30 08478213 2024-05-01 2025-04-30 08478213 frs-core:CurrentFinancialInstruments 2025-04-30 08478213 frs-core:Non-currentFinancialInstruments 2025-04-30 08478213 frs-core:ComputerEquipment 2025-04-30 08478213 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08478213 frs-core:ComputerEquipment 2024-04-30 08478213 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 08478213 frs-core:OtherResidualIntangibleAssets 2025-04-30 08478213 frs-core:OtherResidualIntangibleAssets 2024-04-30 08478213 frs-core:SharePremium 2025-04-30 08478213 frs-core:ShareCapital 2025-04-30 08478213 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08478213 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08478213 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08478213 frs-bus:SmallEntities 2024-05-01 2025-04-30 08478213 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08478213 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08478213 frs-bus:Director1 2024-05-01 2025-04-30 08478213 frs-bus:Director2 2024-05-01 2025-04-30 08478213 frs-bus:Director3 2024-05-01 2025-04-30 08478213 frs-bus:Director4 2024-05-01 2025-04-30 08478213 frs-countries:EnglandWales 2024-05-01 2025-04-30 08478213 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-04-30 08478213 2023-04-30 08478213 2024-04-30 08478213 2023-05-01 2024-04-30 08478213 frs-core:CurrentFinancialInstruments 2024-04-30 08478213 frs-core:Non-currentFinancialInstruments 2024-04-30 08478213 frs-core:SharePremium 2024-04-30 08478213 frs-core:ShareCapital 2024-04-30 08478213 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08478213
Bookworld Africa Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Bookworld Africa Limited
Contents
Contents

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

Page 1
Bookworld Africa Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08478213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 6 | 55,221 |  | 57,612 |
Debtors | 7 | 24,935 |  | 41,754 |
Cash at bank and in hand |  | 24,805 |  | 18,264 |
|  | 104,961 |  | 117,630 |
Creditors: Amounts Falling Due Within One Year | 8 | (6,921 ) |  | (1,840 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 98,040 |  | 115,790
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 98,040 |  | 115,790
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,823 ) |  | (5,423 )
NET ASSETS |  |  | 92,217 |  | 110,367
CAPITAL AND RESERVES
Called up share capital | 11 |  | 220 |  | 220
Share premium account |  |  | 166,980 |  | 166,980
Profit and Loss Account |  |  | (74,983 ) |  | (56,833 )
SHAREHOLDERS' FUNDS |  |  | 92,217 |  | 110,367

Page 1
Page 2
Bookworld Africa Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 J Russ Director
22 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bookworld Africa Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Bookworld Africa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08478213 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are publishing rights. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 | 3 years straight line basis

2.5. 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.
Page 3
Page 4
Bookworld Africa Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 72,000
As at 30 April 2025 | 72,000
Amortisation
As at 1 May 2024 | 72,000
As at 30 April 2025 | 72,000
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 333
As at 30 April 2025 | 333
Depreciation
As at 1 May 2024 | 333
As at 30 April 2025 | 333
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

Page 4
Page 5
Bookworld Africa Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 55,221 |  | 57,612

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 994 |  | 6,204
Prepayments and accrued income | 17,884 |  | 33,445
Other debtors | 5,000 |  | -
VAT | 1,057 |  | 2,105
| 24,935 |  | 41,754

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6 |  | -
Accruals and deferred income | 6,915 |  | 1,840
| 6,921 |  | 1,840

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 5,823 |  | 5,423

10. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Other loans | 5,823 |  | 5,423

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 220 |  | 220

Page 5