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 09166165 Mr Paul Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09166165 2024-08-31 09166165 2025-08-31 09166165 2024-09-01 2025-08-31 09166165 frs-core:CurrentFinancialInstruments 2025-08-31 09166165 frs-core:Non-currentFinancialInstruments 2025-08-31 09166165 frs-core:BetweenOneFiveYears 2025-08-31 09166165 frs-core:ComputerEquipment 2025-08-31 09166165 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09166165 frs-core:ComputerEquipment 2024-08-31 09166165 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 09166165 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 09166165 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 09166165 frs-core:FurnitureFittings 2025-08-31 09166165 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09166165 frs-core:FurnitureFittings 2024-08-31 09166165 frs-core:MotorVehicles 2025-08-31 09166165 frs-core:MotorVehicles 2024-09-01 2025-08-31 09166165 frs-core:MotorVehicles 2024-08-31 09166165 frs-core:WithinOneYear 2025-08-31 09166165 frs-core:ShareCapital 2025-08-31 09166165 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09166165 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09166165 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09166165 frs-bus:SmallEntities 2024-09-01 2025-08-31 09166165 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09166165 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09166165 frs-bus:Director1 2024-09-01 2025-08-31 09166165 frs-countries:EnglandWales 2024-09-01 2025-08-31 09166165 2023-08-31 09166165 2024-08-31 09166165 2023-09-01 2024-08-31 09166165 frs-core:CurrentFinancialInstruments 2024-08-31 09166165 frs-core:Non-currentFinancialInstruments 2024-08-31 09166165 frs-core:BetweenOneFiveYears 2024-08-31 09166165 frs-core:WithinOneYear 2024-08-31 09166165 frs-core:ShareCapital 2024-08-31 09166165 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09166165
OLK Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
OLK Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
OLK Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09166165

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 16,163 |  | 19,755
Tangible Assets | 5 |  | 46,144 |  | 54,273
|  |  | 62,307 |  | 74,028
CURRENT ASSETS
Stocks |  | 160,500 |  | 181,248 |
Debtors | 6 | 203,695 |  | 201,045 |
Cash at bank and in hand |  | 49,484 |  | 17,326 |
|  | 413,679 |  | 399,619 |
Creditors: Amounts Falling Due Within One Year | 7 | (333,243 ) |  | (396,539 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 80,436 |  | 3,080
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 142,743 |  | 77,108
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (96,827 ) |  | (64,409 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,140 ) |  | -
NET ASSETS |  |  | 41,776 |  | 12,699
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Income Statement |  |  | 41,676 |  | 12,599
SHAREHOLDERS' FUNDS |  |  | 41,776 |  | 12,699

Page 1
Page 2
OLK Limited
Statement of Financial Position (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 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 Income Statement.
On behalf of the board

Mr Paul Johnson Director
8 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
OLK Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
OLK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09166165 . The registered office is Unit 2, The Galary, Concept Court, Rotherham, South Yorkshire, S63 5BD.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
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
Other intangible assets are a FiveCRM system. It is amortised to income statement over its estimated economic life of 10 years.
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:

Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 10% on reducing balance
Computer Equipment | 33% on cost

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
OLK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. 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 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.
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 asset reflects 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 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: 19 (2024: 21)
19 21
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 September 2024 | 35,918
As at 31 August 2025 | 35,918
Amortisation
As at 1 September 2024 | 16,163
Provided during the period | 3,592
As at 31 August 2025 | 19,755
Net Book Value
As at 31 August 2025 | 16,163
As at 1 September 2024 | 19,755

Page 4
Page 5
OLK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 45,273 | 58,800 | 23,218 | 127,291
Disposals | - | - | (18,448 ) | (18,448 )
As at 31 August 2025 | 45,273 | 58,800 | 4,770 | 108,843
Depreciation
As at 1 September 2024 | 23,388 | 28,026 | 21,604 | 73,018
Provided during the period | 4,377 | 3,078 | 674 | 8,129
Disposals | - | - | (18,448 ) | (18,448 )
As at 31 August 2025 | 27,765 | 31,104 | 3,830 | 62,699
Net Book Value
As at 31 August 2025 | 17,508 | 27,696 | 940 | 46,144
As at 1 September 2024 | 21,885 | 30,774 | 1,614 | 54,273

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 171,295 |  | 170,622
Other debtors | 32,400 |  | 30,423
| 203,695 |  | 201,045

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,665
Trade creditors | 197,218 |  | 192,901
Bank loans and overdrafts | 48,056 |  | 117,041
Other creditors | 7,913 |  | 6,354
Taxation and social security | 80,056 |  | 76,578
| 333,243 |  | 396,539

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 96,428 |  | 56,671
Other creditors | 399 |  | 7,738
| 96,827 |  | 64,409

Page 5
Page 6
OLK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,242
Bank loans and overdrafts | - |  | 13,114

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,665

11. Share Capital

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

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 65,410 |  | 65,410
Later than one year and not later than five years | 65,410 |  | 130,820
| 130,820 |  | 196,230

Page 6