Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13234344 Mr P R Dix Mrs E L Dix iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13234344 2024-03-31 13234344 2025-03-31 13234344 2024-04-01 2025-03-31 13234344 frs-core:CurrentFinancialInstruments 2025-03-31 13234344 frs-core:ComputerEquipment 2025-03-31 13234344 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13234344 frs-core:ComputerEquipment 2024-03-31 13234344 frs-core:FurnitureFittings 2025-03-31 13234344 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13234344 frs-core:FurnitureFittings 2024-03-31 13234344 frs-core:MotorVehicles 2025-03-31 13234344 frs-core:MotorVehicles 2024-04-01 2025-03-31 13234344 frs-core:MotorVehicles 2024-03-31 13234344 frs-core:ShareCapital 2025-03-31 13234344 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13234344 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13234344 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13234344 frs-bus:SmallEntities 2024-04-01 2025-03-31 13234344 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13234344 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13234344 frs-bus:Director1 2024-04-01 2025-03-31 13234344 frs-bus:Director1 2024-03-31 13234344 frs-bus:Director1 2025-03-31 13234344 frs-bus:Director2 2024-04-01 2025-03-31 13234344 frs-countries:NorthernIreland 2024-04-01 2025-03-31 13234344 2023-03-31 13234344 2024-03-31 13234344 2023-04-01 2024-03-31 13234344 frs-core:CurrentFinancialInstruments 2024-03-31 13234344 frs-core:ShareCapital 2024-03-31 13234344 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13234344
When the Adults Change Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cound & Co LLP
When the Adults Change Ltd
Contents
Contents

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

Page 1
When the Adults Change Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13234344

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,014 |  | 3,908
|  |  | 20,014 |  | 3,908
CURRENT ASSETS
Debtors | 5 | 250,631 |  | 219,268 |
Cash at bank and in hand |  | 227,369 |  | 283,926 |
|  | 478,000 |  | 503,194 |
Creditors: Amounts Falling Due Within One Year | 6 | (494,028 ) |  | (456,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,028 ) |  | 46,832
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,986 |  | 50,740
NET ASSETS |  |  | 3,986 |  | 50,740
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 3,984 |  | 50,738
SHAREHOLDERS' FUNDS |  |  | 3,986 |  | 50,740

Page 1
Page 2
When the Adults Change Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 P R Dix Director
19th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
When the Adults Change Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
When the Adults Change Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 13234344 . The registered office is 18 Hunters Close, Bovingdon, Hemel Hempstead, Hertfordshire, HP3 0NF.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Motor Vehicles | 20% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 20% straight line

2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
When the Adults Change Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | - | 645 | 5,616 | 6,261
Additions | 21,888 | 260 | - | 22,148
Disposals | - | - | (837 ) | (837 )
As at 31 March 2025 | 21,888 | 905 | 4,779 | 27,572
Depreciation
As at 1 April 2024 | - | 231 | 2,122 | 2,353
Provided during the period | 4,377 | 180 | 951 | 5,508
Disposals | - | - | (303 ) | (303 )
As at 31 March 2025 | 4,377 | 411 | 2,770 | 7,558
Net Book Value
As at 31 March 2025 | 17,511 | 494 | 2,009 | 20,014
As at 1 April 2024 | - | 414 | 3,494 | 3,908

5. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 144,186 |  | 218,908
Other debtors | 85,774 |  | 360
| 229,960 |  | 219,268
Due after more than one year
Other debtors | 20,671 |  | -
| 250,631 |  | 219,268

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,842 |  | 13,532
Other creditors | 423,308 |  | 340,973
Taxation and social security | 53,878 |  | 101,857
| 494,028 |  | 456,362

Page 4
Page 5
When the Adults Change Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Dix | - | 61,249 | - | - | 61,249

The above loan is unsecured, repayable on demand, and interest is charged at the official rate.
Page 5