Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05618440 I S Porter J M Bolton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05618440 2024-05-31 05618440 2025-05-31 05618440 2024-06-01 2025-05-31 05618440 frs-core:CurrentFinancialInstruments 2025-05-31 05618440 frs-core:Non-currentFinancialInstruments 2025-05-31 05618440 frs-core:ShareCapital 2025-05-31 05618440 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05618440 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05618440 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05618440 frs-bus:SmallEntities 2024-06-01 2025-05-31 05618440 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05618440 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05618440 frs-bus:Director1 2024-06-01 2025-05-31 05618440 frs-bus:Director2 2024-06-01 2025-05-31 05618440 frs-countries:EnglandWales 2024-06-01 2025-05-31 05618440 2023-05-31 05618440 2024-05-31 05618440 2023-06-01 2024-05-31 05618440 frs-core:CurrentFinancialInstruments 2024-05-31 05618440 frs-core:Non-currentFinancialInstruments 2024-05-31 05618440 frs-core:ShareCapital 2024-05-31 05618440 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05618440
Beachcomber Magazines Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Beachcomber Magazines Ltd
Contents
Contents

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

Page 1
Beachcomber Magazines Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05618440

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks |  | 4,567 |  | 2,798 |
Debtors | 4 | 257,586 |  | 443,264 |
Cash at bank and in hand |  | 19,191 |  | 551 |
|  | 281,344 |  | 446,613 |
Creditors: Amounts Falling Due Within One Year | 5 | (243,047 ) |  | (396,888 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 38,297 |  | 49,725
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,297 |  | 49,725
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (7,122 ) |  | (19,290 )
NET ASSETS |  |  | 31,175 |  | 30,435
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 30,975 |  | 30,235
SHAREHOLDERS' FUNDS |  |  | 31,175 |  | 30,435

Page 1
Page 2
Beachcomber Magazines Ltd
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 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

J M Bolton Director
25 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Beachcomber Magazines Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Beachcomber Magazines Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05618440 . The registered office is The Old Lodge, 48 East Street, Newton Abbot, Devon, TQ12 1AQ.
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, excluding discounts and value added taxes. Turnover includes revenue earned from the sale of goods and services.
2.3. 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.
2.4. 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: 2 (2024: 2)
2 2
Page 3
Page 4
Beachcomber Magazines Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 257,586 |  | 443,264

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,812 |  | 1,581
Bank loans and overdrafts | 14,245 |  | 11,574
Other creditors | 176,517 |  | 327,505
Taxation and social security | 50,473 |  | 56,228
| 243,047 |  | 396,888

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,122 |  | 19,290

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Related Party Transactions
The company undertakes transactions at normal market rates with two other companies in which the directors are shareholders.
Balances owed to the company by the related parties at the balance sheet date - £172,848 (2024 - £359,358).
The loans are unsecured, repayable on demand and interest free.
Page 4