Acorah Software Products - Accounts Production 18.1.170 false true 31 October 2025 1 June 2025 false 1 November 2025 31 March 2026 31 March 2026 12726916 Mrs Elizabeth Morris-Julien Mr William Morris-Julien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12726916 2025-10-31 12726916 2026-03-31 12726916 2025-11-01 2026-03-31 12726916 frs-core:CurrentFinancialInstruments 2026-03-31 12726916 frs-core:Non-currentFinancialInstruments 2026-03-31 12726916 frs-core:PlantMachinery 2026-03-31 12726916 frs-core:PlantMachinery 2025-11-01 2026-03-31 12726916 frs-core:PlantMachinery 2025-10-31 12726916 frs-core:ShareCapital 2026-03-31 12726916 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12726916 frs-bus:PrivateLimitedCompanyLtd 2025-11-01 2026-03-31 12726916 frs-bus:FilletedAccounts 2025-11-01 2026-03-31 12726916 frs-bus:SmallEntities 2025-11-01 2026-03-31 12726916 frs-bus:AuditExempt-NoAccountantsReport 2025-11-01 2026-03-31 12726916 frs-bus:SmallCompaniesRegimeForAccounts 2025-11-01 2026-03-31 12726916 frs-bus:Director1 2025-11-01 2026-03-31 12726916 frs-bus:Director2 2025-11-01 2026-03-31 12726916 frs-countries:EnglandWales 2025-11-01 2026-03-31 12726916 2025-05-31 12726916 2025-10-31 12726916 2025-06-01 2025-10-31 12726916 frs-core:CurrentFinancialInstruments 2025-10-31 12726916 frs-core:Non-currentFinancialInstruments 2025-10-31 12726916 frs-core:ShareCapital 2025-10-31 12726916 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31
Registered number: 12726916
Yami The Dream Limited
Unaudited Financial Statements
For the Period 1 November 2025 to 31 March 2026
Yami The Dream Limited
Contents
Contents

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

Page 1
Yami The Dream Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12726916

| 31 March 2026 | 31 October 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 398,411 |  | 374,246 |
Cash at bank and in hand |  | 184 |  | 196 |
|  | 398,595 |  | 374,442 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,937 ) |  | (14,400 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 385,658 |  | 360,042
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 385,658 |  | 360,042
NET ASSETS |  |  | 385,658 |  | 360,042
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 385,558 |  | 359,942
SHAREHOLDERS' FUNDS |  |  | 385,658 |  | 360,042

Page 1
Page 2
Yami The Dream Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 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

Mrs Elizabeth Morris-Julien Director
2 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Yami The Dream Limited
Notes to the Financial Statements
For the Period 1 November 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Yami The Dream Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12726916 . The registered office is Ty Broga, Lawrenny, Kilgetty, SA68 0PN.
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 recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured 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:

Plant & Machinery | 25% straight line

2.4. Taxation
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.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
3. Average Number of Employees
There are no employees as staff have been lent to this company by the immediate parent undertaking.
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
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Yami The Dream Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2025 to 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2025 | 300
As at 31 March 2026 | 300
Depreciation
As at 1 November 2025 | 300
As at 31 March 2026 | 300
Net Book Value
As at 31 March 2026 | -
As at 1 November 2025 | -

5. Debtors

| 31 March 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 31,649 |  | 36,582
Due after more than one year
Amounts owed by associates | 366,762 |  | 337,664
| 398,411 |  | 374,246

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,917 |  | 8,763
Accruals and deferred income | 4,956 |  | 5,573
Amounts owed to other participating interests | 64 |  | 64
| 12,937 |  | 14,400

7. Share Capital

| 31 March 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Yami The Dream Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2025 to 31 March 2026
8. Related Party Transactions
During the period, all related-party transactions that took place arose on an arm’s-length basis through the normal course of business. As such, no transactions with related parties were undertaken such as are required to be disclosed under FRS102 Section 1A.
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