Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12183563 Mr Balraj Bapodra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12183563 2024-09-30 12183563 2025-09-30 12183563 2024-10-01 2025-09-30 12183563 frs-core:CurrentFinancialInstruments 2025-09-30 12183563 frs-core:ComputerEquipment 2025-09-30 12183563 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12183563 frs-core:ComputerEquipment 2024-09-30 12183563 frs-core:FurnitureFittings 2025-09-30 12183563 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12183563 frs-core:FurnitureFittings 2024-09-30 12183563 frs-core:NetGoodwill 2025-09-30 12183563 frs-core:NetGoodwill 2024-10-01 2025-09-30 12183563 frs-core:NetGoodwill 2024-09-30 12183563 frs-core:MotorVehicles 2025-09-30 12183563 frs-core:MotorVehicles 2024-10-01 2025-09-30 12183563 frs-core:MotorVehicles 2024-09-30 12183563 frs-core:ShareCapital 2025-09-30 12183563 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12183563 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12183563 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12183563 frs-bus:SmallEntities 2024-10-01 2025-09-30 12183563 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12183563 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12183563 frs-bus:Director1 2024-10-01 2025-09-30 12183563 1 2024-10-01 2025-09-30 12183563 2 2024-10-01 2025-09-30 12183563 frs-countries:EnglandWales 2024-10-01 2025-09-30 12183563 2023-09-30 12183563 2024-09-30 12183563 2023-10-01 2024-09-30 12183563 frs-core:CurrentFinancialInstruments 2024-09-30 12183563 frs-core:ShareCapital 2024-09-30 12183563 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12183563 1 2023-10-01 2024-09-30 12183563 2 2023-10-01 2024-09-30
Registered number: 12183563
Pelican Red Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Staceys Accountants Limited
Chartered Accountants
Eastway Enterprise Centre
7 Paynes Park
Hitchin
Herts
SG5 1EH
Pelican Red Limited
Contents
Contents

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

Page 1
Pelican Red Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12183563

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 49,400 |  | 61,750
Tangible Assets | 5 |  | 6,435 |  | 8,912
|  |  | 55,835 |  | 70,662
CURRENT ASSETS
Debtors | 6 | 11,257 |  | 595 |
Cash at bank and in hand |  | 52,864 |  | 81,672 |
|  | 64,121 |  | 82,267 |
Creditors: Amounts Falling Due Within One Year | 7 | (62,528 ) |  | (100,480 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,593 |  | (18,213 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,428 |  | 52,449
NET ASSETS |  |  | 57,428 |  | 52,449
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 57,328 |  | 52,349
SHAREHOLDERS' FUNDS |  |  | 57,428 |  | 52,449

Page 1
Page 2
Pelican Red Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mr Balraj Bapodra Director
23 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pelican Red Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Pelican Red Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12183563 . The registered office is 69 Blacketts Wood Drive, Chorleywood, Rickmansworth, WD3 5PY.
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 rendering of services. Turnover is reduced for customer refunds and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the services. 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.
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 10 years.
2.4. 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:

Motor Vehicles | 5 years straight line
Fixtures & Fittings | 10 years straight line
Computer Equipment | 5 years straight line

2.5. 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 year 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 asset reflects 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 or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Pelican Red Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 1
Operatives | 17 |  | 17
Directors | 1 |  | 2
| 20 |  | 20

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 123,500
As at 30 September 2025 | 123,500
Amortisation
As at 1 October 2024 | 61,750
Provided during the period | 12,350
As at 30 September 2025 | 74,100
Net Book Value
As at 30 September 2025 | 49,400
As at 1 October 2024 | 61,750

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 25,743 | 325 | 2,390 | 28,458
Additions | 2,150 | 193 | 1,003 | 3,346
Disposals | (4,895 ) | - | (169 ) | (5,064 )
As at 30 September 2025 | 22,998 | 518 | 3,224 | 26,740
Depreciation
As at 1 October 2024 | 18,056 | 114 | 1,376 | 19,546
Provided during the period | 3,133 | 37 | 474 | 3,644
Disposals | (2,732 ) | - | (153 ) | (2,885 )
As at 30 September 2025 | 18,457 | 151 | 1,697 | 20,305
Net Book Value
As at 30 September 2025 | 4,541 | 367 | 1,527 | 6,435
As at 1 October 2024 | 7,687 | 211 | 1,014 | 8,912

Page 4
Page 5
Pelican Red Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 5,978 |  | 180
Other debtors | 4,542 |  | 415
Amounts owed by group undertakings | 737 |  | -
| 11,257 |  | 595

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,561 |  | 4,544
Corporation tax | 15,674 |  | 22,017
Other taxes and social security | 4,860 |  | 5,347
VAT | 26,730 |  | 26,794
Net wages | 5,803 |  | -
Other creditors | 720 |  | -
Accruals and deferred income | 7,180 |  | 10,889
Directors' loan accounts | - |  | 30,889
| 62,528 |  | 100,480

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5