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 05536517 Mr David Newsam Mrs Rosemary Newsam David Newsam true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05536517 2025-01-31 05536517 2026-01-31 05536517 2025-02-01 2026-01-31 05536517 frs-core:CurrentFinancialInstruments 2026-01-31 05536517 frs-core:ComputerEquipment 2026-01-31 05536517 frs-core:ComputerEquipment 2025-02-01 2026-01-31 05536517 frs-core:ComputerEquipment 2025-01-31 05536517 frs-core:MotorVehicles 2025-02-01 2026-01-31 05536517 frs-core:PlantMachinery 2026-01-31 05536517 frs-core:PlantMachinery 2025-02-01 2026-01-31 05536517 frs-core:PlantMachinery 2025-01-31 05536517 frs-core:ShareCapital 2026-01-31 05536517 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 05536517 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 05536517 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 05536517 frs-bus:SmallEntities 2025-02-01 2026-01-31 05536517 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 05536517 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 05536517 1 2025-02-01 2026-01-31 05536517 frs-bus:Director1 2025-02-01 2026-01-31 05536517 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 05536517 frs-countries:EnglandWales 2025-02-01 2026-01-31 05536517 2024-01-31 05536517 2025-01-31 05536517 2024-02-01 2025-01-31 05536517 frs-core:CurrentFinancialInstruments 2025-01-31 05536517 frs-core:ShareCapital 2025-01-31 05536517 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 05536517
David Newsam Limited
Financial Statements
For The Year Ended 31 January 2026
David Newsam Limited
Contents
Contents

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

Page 1
David Newsam Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 05536517

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,500 |  | 11,000
Investment Properties | 5 |  | 177,369 |  | 177,369
|  |  | 182,869 |  | 188,369
CURRENT ASSETS
Debtors | 6 | 25,473 |  | 25,201 |
Cash at bank and in hand |  | 5,410 |  | 3,100 |
|  | 30,883 |  | 28,301 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,264 ) |  | (2,059 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,619 |  | 26,242
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 212,488 |  | 214,611
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (8,312 ) |  | (8,881 )
NET ASSETS |  |  | 204,176 |  | 205,730
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 204,076 |  | 205,630
SHAREHOLDERS' FUNDS |  |  | 204,176 |  | 205,730

Page 1
Page 2
David Newsam 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 David Newsam Director
9th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
David Newsam Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
David Newsam Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05536517 . The registered office is 7 Poachers Meadow, Nettleham, Lincoln, Lincs, LN2 2WE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% on cost
Motor Vehicles | 25% on cost
Computer Equipment | 25% on cost

2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 2
| 1 |  | 2

Page 3
Page 4
David Newsam Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 194,686 | 923 | 195,609
As at 31 January 2026 | 194,686 | 923 | 195,609
Depreciation
As at 1 February 2025 | 183,686 | 923 | 184,609
Provided during the period | 5,500 | - | 5,500
As at 31 January 2026 | 189,186 | 923 | 190,109
Net Book Value
As at 31 January 2026 | 5,500 | - | 5,500
As at 1 February 2025 | 11,000 | - | 11,000

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 177,369

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 25,000 |  | 25,000
VAT | 473 |  | -
Other taxes and social security | - |  | 201
| 25,473 |  | 25,201

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 205 |  | -
VAT | - |  | 1,095
Accruals and deferred income | 540 |  | 540
Director's loan account | 519 |  | 424
| 1,264 |  | 2,059

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 8,312 |  | 8,881

Page 4
Page 5
David Newsam Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Share Capital

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

10. Ultimate Controlling Party
The company's ultimate controlling party is David Newsam by virtue of his ownership of 80% of the issued share capital in the company.
Page 5