Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09222460 Mr C P Howe Ms H R Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09222460 2024-07-31 09222460 2025-07-31 09222460 2024-08-01 2025-07-31 09222460 frs-core:CurrentFinancialInstruments 2025-07-31 09222460 frs-core:Non-currentFinancialInstruments 2025-07-31 09222460 frs-core:ComputerEquipment 2025-07-31 09222460 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09222460 frs-core:ComputerEquipment 2024-07-31 09222460 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 09222460 frs-core:FurnitureFittings 2025-07-31 09222460 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09222460 frs-core:FurnitureFittings 2024-07-31 09222460 frs-core:OtherResidualIntangibleAssets 2025-07-31 09222460 frs-core:OtherResidualIntangibleAssets 2024-07-31 09222460 frs-core:PlantMachinery 2025-07-31 09222460 frs-core:PlantMachinery 2024-08-01 2025-07-31 09222460 frs-core:PlantMachinery 2024-07-31 09222460 frs-core:ShareCapital 2025-07-31 09222460 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09222460 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09222460 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09222460 frs-bus:SmallEntities 2024-08-01 2025-07-31 09222460 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09222460 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09222460 frs-core:UnlistedNon-exchangeTraded 2025-07-31 09222460 frs-core:UnlistedNon-exchangeTraded 2024-07-31 09222460 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 09222460 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 09222460 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 09222460 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 09222460 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 09222460 frs-bus:Director1 2024-08-01 2025-07-31 09222460 frs-bus:Director2 2024-08-01 2025-07-31 09222460 frs-countries:EnglandWales 2024-08-01 2025-07-31 09222460 2023-07-31 09222460 2024-07-31 09222460 2023-08-01 2024-07-31 09222460 frs-core:CurrentFinancialInstruments 2024-07-31 09222460 frs-core:Non-currentFinancialInstruments 2024-07-31 09222460 frs-core:ShareCapital 2024-07-31 09222460 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09222460
36 Bourne Street Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Zgrp Limited
Suite Lu.231, The Light Bulb, 1 Filament Walk
Wandsworth
London
SW18 4GQ
36 Bourne Street Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
36 Bourne Street Ltd
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of 36 Bourne Street Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of 36 Bourne Street Ltd for the year ended 31 July 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 directors of 36 Bourne Street 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 36 Bourne Street Ltd and state those matters that we have agreed to state to the directors of 36 Bourne Street 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 36 Bourne Street Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that 36 Bourne Street 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 36 Bourne Street Ltd . You consider that 36 Bourne Street 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 36 Bourne Street 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.

Z Group Accountants Limited
25/02/2026

Zgrp Limited
Suite Lu.231, The Light Bulb, 1 Filament Walk
Wandsworth
London
SW18 4GQ
Page 1
Page 2
36 Bourne Street Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09222460

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,262 |  | 4,551
Investments | 6 |  | 506,884 |  | -
|  |  | 509,146 |  | 4,551
CURRENT ASSETS
Stocks | 7 | 321,709 |  | 220,688 |
Debtors | 8 | 326,850 |  | 495,115 |
Cash at bank and in hand |  | 102,509 |  | 377,531 |
|  | 751,068 |  | 1,093,334 |
Creditors: Amounts Falling Due Within One Year | 9 | (211,549 ) |  | (181,459 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 539,519 |  | 911,875
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,048,665 |  | 916,426
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (14,472 ) |  | (72,362 )
NET ASSETS |  |  | 1,034,193 |  | 844,064
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 1,034,192 |  | 844,063
SHAREHOLDERS' FUNDS |  |  | 1,034,193 |  | 844,064

Page 2
Page 3
36 Bourne Street Ltd
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 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 C P Howe Director
25/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
36 Bourne Street Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
36 Bourne Street Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09222460 . The registered office is Suite Lu.231, The Light Bulb, 1 Filament Walk, Wandsworth, London, SW18 4GQ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of four years.
2.4. 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:

Plant & Machinery | 20%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 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.
Current or deferred taxation assets and liabilities are not discounted.
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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
Page 4
Page 5
36 Bourne Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 11,247
As at 31 July 2025 | 11,247
Amortisation
As at 1 August 2024 | 11,247
As at 31 July 2025 | 11,247
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 529 | 6,004 | 13,283 | 19,816
Disposals | (529 ) | (898 ) | - | (1,427 )
As at 31 July 2025 | - | 5,106 | 13,283 | 18,389
Depreciation
As at 1 August 2024 | 529 | 5,822 | 8,914 | 15,265
Provided during the period | - | 53 | 2,236 | 2,289
Disposals | (529 ) | (898 ) | - | (1,427 )
As at 31 July 2025 | - | 4,977 | 11,150 | 16,127
Net Book Value
As at 31 July 2025 | - | 129 | 2,133 | 2,262
As at 1 August 2024 | - | 182 | 4,369 | 4,551

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | -
Additions | 506,884
As at 31 July 2025 | 506,884
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 506,884
As at 1 August 2024 | -

Page 5
Page 6
36 Bourne Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 321,709 |  | 220,688

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90,131 |  | 17,978
Other debtors | 236,719 |  | 477,137
| 326,850 |  | 495,115

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,706 |  | 12,822
Bank loans and overdrafts | 57,891 |  | 57,891
Other creditors | 25,116 |  | 2,643
Taxation and social security | 97,836 |  | 108,103
| 211,549 |  | 181,459

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,472 |  | 72,362

Page 6