Acorah Software Products - Accounts Production 18.1.170 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11306121 Alison Yang-wooldridge Alison Yang-wooldridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11306121 2024-08-31 11306121 2025-08-31 11306121 2024-09-01 2025-08-31 11306121 frs-core:CurrentFinancialInstruments 2025-08-31 11306121 frs-core:Non-currentFinancialInstruments 2025-08-31 11306121 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 11306121 frs-core:FurnitureFittings 2025-08-31 11306121 frs-core:FurnitureFittings 2024-09-01 2025-08-31 11306121 frs-core:FurnitureFittings 2024-08-31 11306121 frs-core:OtherResidualIntangibleAssets 2025-08-31 11306121 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 11306121 frs-core:OtherResidualIntangibleAssets 2024-08-31 11306121 frs-core:ShareCapital 2025-08-31 11306121 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11306121 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11306121 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11306121 frs-bus:SmallEntities 2024-09-01 2025-08-31 11306121 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 11306121 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11306121 frs-bus:Director1 2024-09-01 2025-08-31 11306121 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 11306121 frs-countries:EnglandWales 2024-09-01 2025-08-31 11306121 2023-08-31 11306121 2024-08-31 11306121 2023-09-01 2024-08-31 11306121 frs-core:CurrentFinancialInstruments 2024-08-31 11306121 frs-core:Non-currentFinancialInstruments 2024-08-31 11306121 frs-core:ShareCapital 2024-08-31 11306121 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11306121
UNIT 18 LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
Fusion Accountants Ltd
ICAEW, ATT
UNIT 18 LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
UNIT 18 LTD
Company Information
For The Year Ended 31 August 2025
Company Information

Director | Alison Yang-wooldridge
Secretary | Alison Yang-wooldridge
Company Number | 11306121
Registered Office | Unit 8 Babdown
| Tetbury
| GL8 8GQ
Accountants | Fusion Accountants Ltd
| Profile West, 950 Great West Road
| Suite E, Ground floor
| Brentford
| TW8 9ES

Page 1
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UNIT 18 LTD
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of UNIT 18 LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of UNIT 18 LTD for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of UNIT 18 LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of UNIT 18 LTD and state those matters that we have agreed to state to the director of UNIT 18 LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UNIT 18 LTD and its director, as a body, for our work or for this report.
It is your duty to ensure that UNIT 18 LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of UNIT 18 LTD . You consider that UNIT 18 LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of UNIT 18 LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27/03/2026

Fusion Accountants Ltd
Profile West, 950 Great West Road
Suite E, Ground floor
Brentford
TW8 9ES
Page 2
Page 3
UNIT 18 LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 11306121

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 21,501 |  | 31,252
Tangible Assets | 5 |  | 2,096 |  | 9,846
|  |  | 23,597 |  | 41,098
CURRENT ASSETS
Stocks | 6 | 551,295 |  | 771,952 |
Debtors | 7 | 898,521 |  | 2,572,841 |
Cash at bank and in hand |  | 11,844 |  | 87,314 |
|  | 1,461,660 |  | 3,432,107 |
Creditors: Amounts Falling Due Within One Year | 8 | (634,768 ) |  | (969,313 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 826,892 |  | 2,462,794
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 850,489 |  | 2,503,892
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (4,241,419 ) |  | (3,347,416 )
NET LIABILITIES |  |  | (3,390,930 ) |  | (843,524 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (3,391,030 ) |  | (843,624 )
SHAREHOLDERS' FUNDS |  |  | (3,390,930) |  | (843,524)

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UNIT 18 LTD
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 director acknowledges her 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.
The financial statements were approved by the board of directors on 27 March 2026 and were signed on its behalf by:

Alison Yang-wooldridge Director
27/03/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
UNIT 18 LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
UNIT 18 LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11306121 . The registered office is Unit 8 Babdown, Tetbury, GL8 8GQ.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
2.2. Going Concern Disclosure
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they have adopted the going concern basis of accounting in preparing these financial statements.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Websites: 25% straight line
Brands, Patents, Copyrights: 10% straight line
2.5. 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 | depreciated on straight line method 25% on cost.

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 138,903
As at 31 August 2025 | 138,903

...CONTINUED
Page 5
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UNIT 18 LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Amortisation
As at 1 September 2024 | 107,651
Provided during the period | 9,751
As at 31 August 2025 | 117,402
Net Book Value
As at 31 August 2025 | 21,501
As at 1 September 2024 | 31,252

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 September 2024 | 45,522
Additions | 334
As at 31 August 2025 | 45,856
Depreciation
As at 1 September 2024 | 35,676
Provided during the period | 8,084
As at 31 August 2025 | 43,760
Net Book Value
As at 31 August 2025 | 2,096
As at 1 September 2024 | 9,846

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 551,295 |  | 771,952

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 48,685 |  | 1,001,307
Other debtors | 849,836 |  | 1,571,534
| 898,521 |  | 2,572,841

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UNIT 18 LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 573,739 |  | 841,838
Other creditors | 61,029 |  | 73,388
Taxation and social security | - |  | 54,087
| 634,768 |  | 969,313

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,241,419 |  | 3,347,416

10. Share Capital

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

100 Ordinary shares of £1 each
11. Related Party Transactions
During the year the company maintained a loan account with a connected company Woodlodge Products Limited. At the year end the balance outstanding and included within other creditors due after one year was £4,241,419 (2023: £3,347,416).
No interest is charged on these balances and they are repayable on demand.
Page 7