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 00850834 Mr A D Samuels Mr B M Samuels iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00850834 2025-01-31 00850834 2026-01-31 00850834 2025-02-01 2026-01-31 00850834 frs-core:CurrentFinancialInstruments 2026-01-31 00850834 frs-core:ShareCapital 2026-01-31 00850834 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 00850834 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 00850834 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 00850834 frs-bus:SmallEntities 2025-02-01 2026-01-31 00850834 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 00850834 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 00850834 frs-bus:Director1 2025-02-01 2026-01-31 00850834 frs-bus:Director2 2025-02-01 2026-01-31 00850834 frs-countries:EnglandWales 2025-02-01 2026-01-31 00850834 2024-01-31 00850834 2025-01-31 00850834 2024-02-01 2025-01-31 00850834 frs-core:CurrentFinancialInstruments 2025-01-31 00850834 frs-core:ShareCapital 2025-01-31 00850834 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 00850834
B.M.Samuels Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Tony Levy Associates
Chartered Accountants and Business Advisors
B.M.Samuels Ltd
Contents
Contents

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

Page 1
B.M.Samuels Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 00850834

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 372,031 |  | 354,980 |
Cash at bank and in hand |  | 3,599 |  | 17,685 |
|  | 375,630 |  | 372,665 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,638 ) |  | (11,677 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 369,992 |  | 360,988
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 369,992 |  | 360,988
NET ASSETS |  |  | 369,992 |  | 360,988
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 269,992 |  | 260,988
SHAREHOLDERS' FUNDS |  |  | 369,992 |  | 360,988

Page 1
Page 2
B.M.Samuels Ltd
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 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 A D Samuels Director
27 February 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
B.M.Samuels Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
B.M.Samuels Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 00850834 . The registered office is 314 Regents Park Road, Finchley, London, N3 2JX.
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 in respect of mortgages advanced in the normal course of business.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 372,031 |  | 354,980

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,855 |  | 2,855
Taxation and social security | 2,783 |  | 8,822
| 5,638 |  | 11,677

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100,000 |  | 100,000

Page 3