Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04561002 Mr Timothy Barnes Mrs Claudia Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04561002 2025-01-31 04561002 2026-01-31 04561002 2025-02-01 2026-01-31 04561002 frs-core:CurrentFinancialInstruments 2026-01-31 04561002 frs-core:Non-currentFinancialInstruments 2026-01-31 04561002 frs-core:ComputerEquipment 2026-01-31 04561002 frs-core:ComputerEquipment 2025-02-01 2026-01-31 04561002 frs-core:ComputerEquipment 2025-01-31 04561002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 04561002 frs-core:FurnitureFittings 2026-01-31 04561002 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04561002 frs-core:FurnitureFittings 2025-01-31 04561002 frs-core:NetGoodwill 2026-01-31 04561002 frs-core:NetGoodwill 2025-02-01 2026-01-31 04561002 frs-core:NetGoodwill 2025-01-31 04561002 frs-core:OtherResidualIntangibleAssets 2026-01-31 04561002 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 04561002 frs-core:OtherResidualIntangibleAssets 2025-01-31 04561002 frs-core:PlantMachinery 2026-01-31 04561002 frs-core:PlantMachinery 2025-02-01 2026-01-31 04561002 frs-core:PlantMachinery 2025-01-31 04561002 frs-core:ShareCapital 2026-01-31 04561002 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04561002 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04561002 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04561002 frs-bus:SmallEntities 2025-02-01 2026-01-31 04561002 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04561002 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04561002 frs-bus:Director1 2025-02-01 2026-01-31 04561002 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04561002 frs-countries:EnglandWales 2025-02-01 2026-01-31 04561002 2024-01-31 04561002 2025-01-31 04561002 2024-02-01 2025-01-31 04561002 frs-core:CurrentFinancialInstruments 2025-01-31 04561002 frs-core:Non-currentFinancialInstruments 2025-01-31 04561002 frs-core:ShareCapital 2025-01-31 04561002 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04561002
Invicta Angling Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Calculated Ltd
Invicta Angling Limited
Contents
Contents

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

Page 1
Invicta Angling Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04561002

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,791 |  | 2,013
Tangible Assets | 5 |  | 86 |  | 114
|  |  | 1,877 |  | 2,127
CURRENT ASSETS
Stocks | 6 | 170,821 |  | 85,225 |
Debtors | 7 | 1,212 |  | - |
|  | 172,033 |  | 85,225 |
Creditors: Amounts Falling Due Within One Year | 8 | (341,118 ) |  | (257,040 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (169,085 ) |  | (171,815 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (167,208 ) |  | (169,688 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,988 ) |  | (27,760 )
NET LIABILITIES |  |  | (189,196 ) |  | (197,448 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | (189,396 ) |  | (197,648 )
SHAREHOLDERS' FUNDS |  |  | (189,196) |  | (197,448)

Page 1
Page 2
Invicta Angling Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Timothy Barnes Director
16/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Invicta Angling Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Invicta Angling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04561002 . The registered office is 94 Hunter Avenue, Willesborough, Ashford, Kent, TN24 0HG.
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 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 - 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 the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
Page 3
Page 4
Invicta Angling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 11,000 | - | 11,000
As at 31 January 2026 | 11,000 | - | 11,000
Amortisation
As at 1 February 2025 | - | 8,987 | 8,987
Provided during the period | - | 222 | 222
As at 31 January 2026 | - | 9,209 | 9,209
Net Book Value
As at 31 January 2026 | 11,000 | (9,209 ) | 1,791
As at 1 February 2025 | 11,000 | (8,987 ) | 2,013

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 5,122 | 4,140 | 3,648 | 12,910
As at 31 January 2026 | 5,122 | 4,140 | 3,648 | 12,910
Depreciation
As at 1 February 2025 | 5,077 | 4,105 | 3,614 | 12,796
Provided during the period | 11 | 9 | 8 | 28
As at 31 January 2026 | 5,088 | 4,114 | 3,622 | 12,824
Net Book Value
As at 31 January 2026 | 34 | 26 | 26 | 86
As at 1 February 2025 | 45 | 35 | 34 | 114

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 170,821 |  | 85,225

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,212 |  | -

Page 4
Page 5
Invicta Angling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,782 |  | 9,895
Bank loans and overdrafts | 30,804 |  | 25,484
Other creditors | 282,323 |  | 219,579
Taxation and social security | 5,209 |  | 2,082
| 341,118 |  | 257,040

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,988 |  | 27,760

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5