Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07182593 B C Adams Brian Adams true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07182593 2024-12-31 07182593 2025-12-31 07182593 2025-01-01 2025-12-31 07182593 frs-core:CurrentFinancialInstruments 2025-12-31 07182593 frs-core:Non-currentFinancialInstruments 2025-12-31 07182593 frs-core:BetweenOneFiveYears 2025-12-31 07182593 frs-core:ComputerEquipment 2025-12-31 07182593 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07182593 frs-core:ComputerEquipment 2024-12-31 07182593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07182593 frs-core:FurnitureFittings 2025-12-31 07182593 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07182593 frs-core:FurnitureFittings 2024-12-31 07182593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07182593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07182593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07182593 frs-core:MoreThanFiveYears 2025-12-31 07182593 frs-core:MotorVehicles 2025-12-31 07182593 frs-core:MotorVehicles 2025-01-01 2025-12-31 07182593 frs-core:MotorVehicles 2024-12-31 07182593 frs-core:OtherResidualIntangibleAssets 2025-12-31 07182593 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07182593 frs-core:OtherResidualIntangibleAssets 2024-12-31 07182593 frs-core:PlantMachinery 2025-12-31 07182593 frs-core:PlantMachinery 2025-01-01 2025-12-31 07182593 frs-core:PlantMachinery 2024-12-31 07182593 frs-core:WithinOneYear 2025-12-31 07182593 frs-core:ShareCapital 2025-12-31 07182593 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07182593 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07182593 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07182593 frs-bus:SmallEntities 2025-01-01 2025-12-31 07182593 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07182593 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07182593 1 2025-01-01 2025-12-31 07182593 frs-bus:Director1 2025-01-01 2025-12-31 07182593 frs-core:CurrentFinancialInstruments 1 2025-12-31 07182593 frs-countries:EnglandWales 2025-01-01 2025-12-31 07182593 2023-12-31 07182593 2024-12-31 07182593 2024-01-01 2024-12-31 07182593 frs-core:CurrentFinancialInstruments 2024-12-31 07182593 frs-core:Non-currentFinancialInstruments 2024-12-31 07182593 frs-core:BetweenOneFiveYears 2024-12-31 07182593 frs-core:MoreThanFiveYears 2024-12-31 07182593 frs-core:WithinOneYear 2024-12-31 07182593 frs-core:ShareCapital 2024-12-31 07182593 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07182593 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 07182593
B-Tak Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
LK & Associates Limited
B-Tak Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
B-Tak Investments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07182593

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 15,436
Tangible Assets | 5 |  | 24,025 |  | 29,279
|  |  | 24,025 |  | 44,715
CURRENT ASSETS
Stocks | 6 | 3,050 |  | 3,320 |
Debtors | 7 | 20,659 |  | 23,263 |
Cash at bank and in hand |  | 13,670 |  | - |
|  | 37,379 |  | 26,583 |
Creditors: Amounts Falling Due Within One Year | 8 | (108,570 ) |  | (91,478 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (71,191 ) |  | (64,895 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (47,166 ) |  | (20,180 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (3,385 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,567 ) |  | (4,565 )
NET LIABILITIES |  |  | (50,733 ) |  | (28,130 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (50,833 ) |  | (28,230 )
SHAREHOLDERS' FUNDS |  |  | (50,733) |  | (28,130)

Page 1
Page 2
B-Tak Investments Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board

B C Adams Director
08/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
B-Tak Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
B-Tak Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07182593 . The registered office is 16 Ace Parade, Hook Road, Chessington, England, KT9 1DR.
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
Other intangible assets are leases. It is amortised to profit and loss account over its estimated economic life of thirty five 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:

Leasehold | Over the lease term
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 33% on cost
Computer Equipment | 20% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
Page 3
Page 4
B-Tak Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 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 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.
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 pension contribution scheme. Contributions are charged to the profit and loss accounts as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
Page 4
Page 5
B-Tak Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 26,680
Disposals | (26,680 )
As at 31 December 2025 | -
Amortisation
As at 1 January 2025 | 11,244
Disposals | (11,244 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 15,436

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 5,372 | 91,484 | 41,960 | 15,759
Additions | - | - | - | 263
As at 31 December 2025 | 5,372 | 91,484 | 41,960 | 16,022
Depreciation
As at 1 January 2025 | 386 | 86,843 | 23,426 | 15,452
Provided during the period | 499 | 928 | 3,707 | 221
As at 31 December 2025 | 885 | 87,771 | 27,133 | 15,673
Net Book Value
As at 31 December 2025 | 4,487 | 3,713 | 14,827 | 349
As at 1 January 2025 | 4,986 | 4,641 | 18,534 | 307

Page 5
Page 6
B-Tak Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 3,119 | 157,694
Additions | - | 263
As at 31 December 2025 | 3,119 | 157,957
Depreciation
As at 1 January 2025 | 2,308 | 128,415
Provided during the period | 162 | 5,517
As at 31 December 2025 | 2,470 | 133,932
Net Book Value
As at 31 December 2025 | 649 | 24,025
As at 1 January 2025 | 811 | 29,279

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,050 |  | 3,320

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 514 |  | 1,500
Prepayments and accrued income | 5,369 |  | 6,656
Other debtors | 14,776 |  | 14,777
Corporation tax recoverable assets | - |  | 330
| 20,659 |  | 23,263

Page 6
Page 7
B-Tak Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,099 |  | 7,534
Bank loans and overdrafts | 3,385 |  | 13,015
Other taxes and social security | 612 |  | 646
VAT | 1,500 |  | 2,220
Other creditors | 30,689 |  | 11,670
Pension Payable | 188 |  | 179
Accruals and deferred income | 6,979 |  | 7,549
Director's loan account | 43,118 |  | 48,665
| 108,570 |  | 91,478

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 3,385

10. Share Capital

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

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 17,250 |  | 17,250
Later than one year and not later than five years | 51,750 |  | 51,750
Later than five years | 73,915 |  | 91,165
| 142,915 |  | 160,165

12. Ultimate Controlling Party
The company's ultimate controlling party is Brian Adams by virtue of his ownership of 100% of the issued share capital in the company.
Page 7