Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10843439 Mrs K G Hignett Mrs K G Hignett true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10843439 2024-06-30 10843439 2025-06-30 10843439 2024-07-01 2025-06-30 10843439 frs-core:CurrentFinancialInstruments 2025-06-30 10843439 frs-core:ComputerEquipment 2025-06-30 10843439 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10843439 frs-core:ComputerEquipment 2024-06-30 10843439 frs-core:ShareCapital 2025-06-30 10843439 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10843439 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10843439 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10843439 frs-bus:SmallEntities 2024-07-01 2025-06-30 10843439 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10843439 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10843439 1 2024-07-01 2025-06-30 10843439 frs-bus:Director1 2024-07-01 2025-06-30 10843439 frs-countries:EnglandWales 2024-07-01 2025-06-30 10843439 2023-06-30 10843439 2024-06-30 10843439 2023-07-01 2024-06-30 10843439 frs-core:CurrentFinancialInstruments 2024-06-30 10843439 frs-core:ShareCapital 2024-06-30 10843439 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10843439
Thirty Eight Limited
Financial Statements
For The Year Ended 30 June 2025
Thirty Eight Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Thirty Eight Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10843439

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,140 |  | -
|  |  | 1,140 |  | -
CURRENT ASSETS
Debtors | 5 | 7,500 |  | 3,696 |
Cash at bank and in hand |  | 13,912 |  | 13,592 |
|  | 21,412 |  | 17,288 |
Creditors: Amounts Falling Due Within One Year | 6 | (20,259 ) |  | (17,103 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,153 |  | 185
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,293 |  | 185
NET ASSETS |  |  | 2,293 |  | 185
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,193 |  | 85
SHAREHOLDERS' FUNDS |  |  | 2,293 |  | 185

Page 1
Page 2
Thirty Eight Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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 her 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

Mrs K G Hignett Director
18 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Thirty Eight Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Thirty Eight Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10843439 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
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.
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. 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:

Office Equipment | 33% straight line

2.4. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
...CONTINUED
Page 3
Page 4
Thirty Eight Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.4. Financial Instruments - continued
Impairment of financial assets
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 1 (2024: 1)
1 1
Page 4
Page 5
Thirty Eight Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 1,399
Additions | 1,710
As at 30 June 2025 | 3,109
Depreciation
As at 1 July 2024 | 1,399
Provided during the period | 570
As at 30 June 2025 | 1,969
Net Book Value
As at 30 June 2025 | 1,140
As at 1 July 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7,500 |  | 3,696

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,600 |  | 2,980
Taxation and social security | 15,659 |  | 14,123
| 20,259 |  | 17,103

7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is a loan from the director, Mrs K G Hignett amounting to £925 (2024: £3,696 other debtor balance).
Page 5
Page 6
Thirty Eight Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its director, Mrs K G Hignett by virtue of the fact that they own all of the company's ordinary issued share capital.
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