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 07918041 Mr P A Dauncey Ms H C Sime Miss N Dauncey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07918041 2024-03-31 07918041 2025-03-31 07918041 2024-04-01 2025-03-31 07918041 frs-core:CurrentFinancialInstruments 2025-03-31 07918041 frs-core:ComputerEquipment 2025-03-31 07918041 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07918041 frs-core:ComputerEquipment 2024-03-31 07918041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07918041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07918041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 07918041 frs-core:MotorVehicles 2025-03-31 07918041 frs-core:MotorVehicles 2024-04-01 2025-03-31 07918041 frs-core:MotorVehicles 2024-03-31 07918041 frs-core:ShareCapital 2025-03-31 07918041 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07918041 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07918041 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07918041 frs-bus:SmallEntities 2024-04-01 2025-03-31 07918041 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07918041 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07918041 frs-bus:Director1 2024-04-01 2025-03-31 07918041 frs-bus:Director1 2024-03-31 07918041 frs-bus:Director1 2025-03-31 07918041 frs-bus:Director2 2024-04-01 2025-03-31 07918041 frs-bus:Director3 2024-04-01 2025-03-31 07918041 frs-countries:EnglandWales 2024-04-01 2025-03-31 07918041 2023-03-31 07918041 2024-03-31 07918041 2023-04-01 2024-03-31 07918041 frs-core:CurrentFinancialInstruments 2024-03-31 07918041 frs-core:ShareCapital 2024-03-31 07918041 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07918041
Really Decent Books Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Really Decent Books Ltd
Contents
Contents

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

Page 1
Really Decent Books Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07918041

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 80,367 |  | 92,121
|  |  | 80,367 |  | 92,121
CURRENT ASSETS
Stocks | 5 | 59,182 |  | 158,281 |
Debtors | 6 | 500,479 |  | 253,188 |
Cash at bank and in hand |  | 534,617 |  | 575,690 |
|  | 1,094,278 |  | 987,159 |
Creditors: Amounts Falling Due Within One Year | 7 | (265,174 ) |  | (284,538 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 829,104 |  | 702,621
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 909,471 |  | 794,742
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,560 ) |  | (13,794 )
NET ASSETS |  |  | 897,911 |  | 780,948
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 897,811 |  | 780,848
SHAREHOLDERS' FUNDS |  |  | 897,911 |  | 780,948

Page 1
Page 2
Really Decent Books 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 A Dauncey Director
30 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Really Decent Books Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Really Decent Books Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07918041 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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.
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:

Freehold | 0%
Motor Vehicles | 20% on cost
Computer Equipment | 20% on cost

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.
2.5. 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 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.
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 assets reflect 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.
...CONTINUED
Page 3
Page 4
Really Decent Books Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Taxation - continued
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: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 19,523 | 115,535 | 80,564 | 215,622
Additions | - | - | 13,190 | 13,190
As at 31 March 2025 | 19,523 | 115,535 | 93,754 | 228,812
Depreciation
As at 1 April 2024 | - | 60,178 | 63,323 | 123,501
Provided during the period | - | 15,089 | 9,855 | 24,944
As at 31 March 2025 | - | 75,267 | 73,178 | 148,445
Net Book Value
As at 31 March 2025 | 19,523 | 40,268 | 20,576 | 80,367
As at 1 April 2024 | 19,523 | 55,357 | 17,241 | 92,121

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 59,182 |  | 158,281

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 335,668 |  | 246,761
Other debtors | 44,602 |  | -
VAT | 6,176 |  | 6,427
Directors' loan accounts | 114,033 |  | -
| 500,479 |  | 253,188

Page 4
Page 5
Really Decent Books Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 150,709 |  | 174,611
Corporation tax | 112,868 |  | 67,155
Other taxes and social security | 97 |  | -
Accruals and deferred income | 1,500 |  | 1,500
Directors' loan accounts | - |  | 41,272
| 265,174 |  | 284,538

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 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Philip Dauncey | (41,272 ) | 155,305 | - | - | 114,033

The above loan is unsecured and repayable on demand.
Page 5