Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05903751 Mrs Clare Robinson Mr David Robinson Mrs Clare Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05903751 2024-09-30 05903751 2025-09-30 05903751 2024-10-01 2025-09-30 05903751 frs-core:CurrentFinancialInstruments 2025-09-30 05903751 frs-core:Non-currentFinancialInstruments 2025-09-30 05903751 frs-core:ComputerEquipment 2025-09-30 05903751 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05903751 frs-core:ComputerEquipment 2024-09-30 05903751 frs-core:FurnitureFittings 2025-09-30 05903751 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05903751 frs-core:FurnitureFittings 2024-09-30 05903751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 05903751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 05903751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 05903751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 05903751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05903751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 05903751 frs-core:MotorVehicles 2025-09-30 05903751 frs-core:MotorVehicles 2024-10-01 2025-09-30 05903751 frs-core:MotorVehicles 2024-09-30 05903751 frs-core:PlantMachinery 2025-09-30 05903751 frs-core:PlantMachinery 2024-10-01 2025-09-30 05903751 frs-core:PlantMachinery 2024-09-30 05903751 frs-core:WithinOneYear 2025-09-30 05903751 frs-core:ShareCapital 2025-09-30 05903751 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05903751 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05903751 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05903751 frs-bus:SmallEntities 2024-10-01 2025-09-30 05903751 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05903751 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05903751 frs-bus:Director1 2024-10-01 2025-09-30 05903751 frs-bus:Director2 2024-10-01 2025-09-30 05903751 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05903751 frs-countries:EnglandWales 2024-10-01 2025-09-30 05903751 2023-09-30 05903751 2024-09-30 05903751 2023-10-01 2024-09-30 05903751 frs-core:CurrentFinancialInstruments 2024-09-30 05903751 frs-core:Non-currentFinancialInstruments 2024-09-30 05903751 frs-core:BetweenOneFiveYears 2024-09-30 05903751 frs-core:WithinOneYear 2024-09-30 05903751 frs-core:ShareCapital 2024-09-30 05903751 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05903751
Discount Discs (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Discount Discs (UK) Limited
Contents
Contents

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

Page 1
Discount Discs (UK) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05903751

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 82,500 |  | 10,511
|  |  | 82,500 |  | 10,511
CURRENT ASSETS
Stocks | 5 | 78,543 |  | 83,056 |
Debtors | 6 | 208,268 |  | 154,402 |
Cash at bank and in hand |  | 12,633 |  | 981 |
|  | 299,444 |  | 238,439 |
Creditors: Amounts Falling Due Within One Year | 7 | (302,272 ) |  | (182,750 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,828 ) |  | 55,689
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 79,672 |  | 66,200
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,000 ) |  | (5,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,683 ) |  | (1,000 )
NET ASSETS |  |  | 64,989 |  | 60,199
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 64,987 |  | 60,197
SHAREHOLDERS' FUNDS |  |  | 64,989 |  | 60,199

Page 1
Page 2
Discount Discs (UK) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mrs Clare Robinson Director | Mr David Robinson Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Discount Discs (UK) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Discount Discs (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05903751 . The registered office is Unit 2a New Hall Mills, Milton Road, Stoke-on-Trent, ST1 6LE.
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.
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 | 5% reducing balance
Leasehold | 10 years straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. 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.
2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
Discount Discs (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 7 (2024: 6)
7 6
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 October 2024 | 9,833 | - | - | -
Additions | - | 21,887 | 9,103 | 53,043
Disposals | - | - | - | -
As at 30 September 2025 | 9,833 | 21,887 | 9,103 | 53,043
Depreciation
As at 1 October 2024 | 3,638 | - | - | -
Provided during the period | 310 | 2,189 | 2,276 | 13,261
Disposals | - | - | - | -
As at 30 September 2025 | 3,948 | 2,189 | 2,276 | 13,261
Net Book Value
As at 30 September 2025 | 5,885 | 19,698 | 6,827 | 39,782
As at 1 October 2024 | 6,195 | - | - | -

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 27,851 | 7,249 | 44,933
Additions | 7,271 | 3,313 | 94,617
Disposals | (25,689 ) | (3,971 ) | (29,660 )
As at 30 September 2025 | 9,433 | 6,591 | 109,890
Depreciation
As at 1 October 2024 | 26,521 | 4,263 | 34,422
Provided during the period | 2,039 | 1,397 | 21,472
Disposals | (25,244 ) | (3,260 ) | (28,504 )
As at 30 September 2025 | 3,316 | 2,400 | 27,390
Net Book Value
As at 30 September 2025 | 6,117 | 4,191 | 82,500
As at 1 October 2024 | 1,330 | 2,986 | 10,511

Page 4
Page 5
Discount Discs (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 78,543 |  | 83,056

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 35,111 |  | 23,902
Prepayments and accrued income | 2,048 |  | 3,864
VAT | 54,632 |  | 14,418
Directors' loan accounts | 116,477 |  | 112,218
| 208,268 |  | 154,402

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 255,337 |  | 154,116
Bank loans and overdrafts | 4,021 |  | 3,999
Corporation tax | 35,130 |  | 15,710
Other taxes and social security | 1,066 |  | 488
Other creditors | 627 |  | 130
Accruals and deferred income | 6,091 |  | 8,307
| 302,272 |  | 182,750

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,000 |  | 5,001

9. Share Capital

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

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,885 |  | 7,885
Later than one year and not later than five years | - |  | 10,181
| 7,885 |  | 18,066

11. Directors Advances, Credits and Guarantees
Dividends paid to directors in the year of £144,218 (2024: £75,000).
Page 5