Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false true No description of principal activity 1 June 2024 31 May 2025 31 May 2025 03071568 Mr Henry Berry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03071568 2024-05-31 03071568 2025-05-31 03071568 2024-06-01 2025-05-31 03071568 frs-core:CurrentFinancialInstruments 2025-05-31 03071568 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03071568 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03071568 frs-bus:Micro-entities 2024-06-01 2025-05-31 03071568 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03071568 frs-bus:Director1 2024-06-01 2025-05-31 03071568 frs-bus:Director1 2024-05-31 03071568 frs-bus:Director1 2025-05-31 03071568 2023-05-31 03071568 2024-05-31 03071568 2023-06-01 2024-05-31 03071568 frs-core:CurrentFinancialInstruments 2024-05-31
Registered number: 03071568
THEORY B LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2025
Fisher & Company Limited
Chartered Certified Accountants
65 Market Place
Market Weighton
East Riding of Yorkshire
YO43 3AN
THEORY B LIMITED
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 03071568

| 2025 | 2024
--- | --- | ---
|  | £ | £
Current assets |  | 80,963 | 74,383
Creditors: Amounts Falling Due Within One Year |  | (14,719 ) | (16,770 )
NET CURRENT ASSETS |  | 66,244 | 57,613
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 66,244 | 57,613
NET ASSETS |  | 66,244 | 57,613
CAPITAL AND RESERVES |  | 66,244 | 57,613

## Notes

1. General Information
THEORY B LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03071568 . The registered office is Manor House, Laytham, York, North Yorkshire, YO42 4PR.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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3. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Henry Berry | 54,073 | 53,786 | (60,251 ) | - | 47,608

The above loan is unsecured and repayable on demand. Interest is charges when the facility exceeds £10,000 at the HM Revenue and Customs beneficial loan rates.
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THEORY B LIMITED
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Henry Berry Director
5 February 2026