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 08381351 Mr Geoffrey Igor Hatton Mr Thomas Hatton Adrem Accounting Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08381351 2025-01-31 08381351 2026-01-31 08381351 2025-02-01 2026-01-31 08381351 frs-core:CurrentFinancialInstruments 2026-01-31 08381351 frs-core:Non-currentFinancialInstruments 2026-01-31 08381351 frs-core:ShareCapital 2026-01-31 08381351 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08381351 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08381351 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08381351 frs-bus:SmallEntities 2025-02-01 2026-01-31 08381351 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08381351 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08381351 frs-bus:Director1 2025-02-01 2026-01-31 08381351 frs-bus:Director2 2025-02-01 2026-01-31 08381351 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 08381351 frs-countries:EnglandWales 2025-02-01 2026-01-31 08381351 2024-01-31 08381351 2025-01-31 08381351 2024-02-01 2025-01-31 08381351 frs-core:CurrentFinancialInstruments 2025-01-31 08381351 frs-core:Non-currentFinancialInstruments 2025-01-31 08381351 frs-core:ShareCapital 2025-01-31 08381351 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08381351
Xpend Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Adrem Accounting ltd
Xpend Limited
Contents
Contents

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

Page 1
Xpend Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 08381351

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | - |  | 3,240 |
Cash at bank and in hand |  | - |  | 13,820 |
|  | - |  | 17,060 |
Creditors: Amounts Falling Due Within One Year | 5 | 1 |  | 1 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | 17,061
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 17,061
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (441 ) |  | -
NET (LIABILITIES)/ASSETS |  |  | (440 ) |  | 17,061
CAPITAL AND RESERVES
Called up share capital | 7 |  | 175,314 |  | 185,314
Profit and Loss Account |  |  | (175,754 ) |  | (168,253 )
SHAREHOLDERS' FUNDS |  |  | (440) |  | 17,061

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 Geoffrey Igor Hatton Director
19/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Xpend Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Xpend Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08381351 . The registered office is 1-2 Albert Chambers Canal Street, Congleton, CW12 4AA.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

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

4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Directors loan account | - |  | 3,240

Page 2
Page 3
Xpend Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (1 )

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Directors loan account | 441 |  | -

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 175,314 |  | 185,314

Page 3