Acorah Software Products - Accounts Production 16.8.310 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 08398499 Mr O G Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08398499 2024-02-28 08398499 2025-02-28 08398499 2024-02-29 2025-02-28 08398499 frs-core:CurrentFinancialInstruments 2025-02-28 08398499 frs-core:ComputerEquipment 2025-02-28 08398499 frs-core:ComputerEquipment 2024-02-29 2025-02-28 08398499 frs-core:ComputerEquipment 2024-02-28 08398499 frs-core:ShareCapital 2025-02-28 08398499 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 08398499 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 08398499 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 08398499 frs-bus:SmallEntities 2024-02-29 2025-02-28 08398499 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 08398499 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 08398499 frs-bus:Director1 2024-02-29 2025-02-28 08398499 frs-countries:EnglandWales 2024-02-29 2025-02-28 08398499 2023-02-28 08398499 2024-02-28 08398499 2023-03-01 2024-02-28 08398499 frs-core:CurrentFinancialInstruments 2024-02-28 08398499 frs-core:ShareCapital 2024-02-28 08398499 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 08398499
O3D Limited
Financial Statements
For The Year Ended 28 February 2025
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
O3D Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
O3D Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 08398499

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,985 |  | 7,467
|  |  | 4,985 |  | 7,467
CURRENT ASSETS
Debtors | 5 | 162 |  | 162 |
Cash at bank and in hand |  | 16,791 |  | 8,391 |
|  | 16,953 |  | 8,553 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,907 ) |  | (1,741 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (954 ) |  | 6,812
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,031 |  | 14,279
NET ASSETS |  |  | 4,031 |  | 14,279
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 4,030 |  | 14,278
SHAREHOLDERS' FUNDS |  |  | 4,031 |  | 14,279

Page 1
Page 2
O3D Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 O G Davies Director
27 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
O3D Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
O3D Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08398499 . The registered office is Westbury Court Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Computer Equipment | 5 Years Straight line.

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also 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: 1 (2024: 1)
1 1
Page 3
Page 4
O3D Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 29 February 2024 | 24,689
Additions | 1,412
Disposals | (404 )
As at 28 February 2025 | 25,697
Depreciation
As at 29 February 2024 | 17,222
Provided during the period | 3,575
Disposals | (85 )
As at 28 February 2025 | 20,712
Net Book Value
As at 28 February 2025 | 4,985
As at 29 February 2024 | 7,467

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 162 |  | 162

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 15,748 |  | 23
Accruals and deferred income | 2,159 |  | 1,718
| 17,907 |  | 1,741

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4