Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04254474 Mr Andrew Stafford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04254474 2024-07-31 04254474 2025-07-31 04254474 2024-08-01 2025-07-31 04254474 frs-core:CurrentFinancialInstruments 2025-07-31 04254474 frs-core:Non-currentFinancialInstruments 2025-07-31 04254474 frs-core:ComputerEquipment 2025-07-31 04254474 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04254474 frs-core:ComputerEquipment 2024-07-31 04254474 frs-core:FurnitureFittings 2025-07-31 04254474 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04254474 frs-core:FurnitureFittings 2024-07-31 04254474 frs-core:ShareCapital 2025-07-31 04254474 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04254474 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04254474 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04254474 frs-bus:SmallEntities 2024-08-01 2025-07-31 04254474 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04254474 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04254474 frs-bus:Director1 2024-08-01 2025-07-31 04254474 frs-bus:Director1 2024-07-31 04254474 frs-bus:Director1 2025-07-31 04254474 frs-countries:EnglandWales 2024-08-01 2025-07-31 04254474 2023-07-31 04254474 2024-07-31 04254474 2023-08-01 2024-07-31 04254474 frs-core:CurrentFinancialInstruments 2024-07-31 04254474 frs-core:Non-currentFinancialInstruments 2024-07-31 04254474 frs-core:ShareCapital 2024-07-31 04254474 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04254474
Default Blue Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Default Blue Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Default Blue Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04254474

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 101,764 |  | 113,001 |
|  | 101,764 |  | 113,001 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,911 ) |  | (45,638 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,853 |  | 67,363
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,853 |  | 67,363
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,718 ) |  | (5,000 )
NET ASSETS |  |  | 58,135 |  | 62,363
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 58,035 |  | 62,263
SHAREHOLDERS' FUNDS |  |  | 58,135 |  | 62,363

Page 1
Page 2
Default Blue Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 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 Andrew Stafford Director
2 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Default Blue Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Default Blue Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04254474 . The registered office is Tay House Manor Farm Close, Rolleston, Newark, NG23 5SW.
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:

Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 6,349 | 20,323 | 26,672
As at 31 July 2025 | 6,349 | 20,323 | 26,672
Depreciation
As at 1 August 2024 | 6,349 | 20,323 | 26,672
As at 31 July 2025 | 6,349 | 20,323 | 26,672

...CONTINUED
Page 3
Page 4
Default Blue Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | - | - | -
As at 1 August 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,030 |  | 2,781
Prepayments and accrued income | - |  | 453
Other debtors | 19,934 |  | 21,953
Other taxes and social security | 64 |  | -
Director's loan account | 79,736 |  | 87,814
| 101,764 |  | 113,001

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 574 |  | 2,371
Bank loans and overdrafts | 15,559 |  | 11,926
Corporation tax | (7 ) |  | 2,013
Other taxes and social security | - |  | 4,302
Net wages | - |  | 833
Other creditors | 21,103 |  | 21,103
Accruals and deferred income | 2,682 |  | 3,090
| 39,911 |  | 45,638

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,718 |  | 5,000

8. Share Capital

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

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Stafford | 87,912 | - | 8,176 | - | 79,736

The above loan is unsecured, interest free and repayable on demand.
Page 4