Acorah Software Products - Accounts Production 18.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08003089 Mr Martin Buchanan Mrs Katherine Buchanan Mrs Katherine Buchanan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08003089 2025-03-31 08003089 2026-03-31 08003089 2025-04-01 2026-03-31 08003089 frs-core:CurrentFinancialInstruments 2026-03-31 08003089 frs-core:Non-currentFinancialInstruments 2026-03-31 08003089 frs-core:FurnitureFittings 2026-03-31 08003089 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08003089 frs-core:FurnitureFittings 2025-03-31 08003089 frs-core:NetGoodwill 2026-03-31 08003089 frs-core:NetGoodwill 2025-04-01 2026-03-31 08003089 frs-core:NetGoodwill 2025-03-31 08003089 frs-core:ShareCapital 2026-03-31 08003089 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08003089 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08003089 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08003089 frs-bus:SmallEntities 2025-04-01 2026-03-31 08003089 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08003089 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08003089 frs-bus:Director1 2025-04-01 2026-03-31 08003089 frs-bus:Director2 2025-04-01 2026-03-31 08003089 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 08003089 frs-countries:EnglandWales 2025-04-01 2026-03-31 08003089 2024-03-31 08003089 2025-03-31 08003089 2024-04-01 2025-03-31 08003089 frs-core:CurrentFinancialInstruments 2025-03-31 08003089 frs-core:Non-currentFinancialInstruments 2025-03-31 08003089 frs-core:ShareCapital 2025-03-31 08003089 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08003089
Play It By Ear Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Blackman Terry Accountants Limited
Play It By Ear Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Play It By Ear Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08003089

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 43
|  |  | - |  | 43
CURRENT ASSETS
Debtors | 6 | 681 |  | 411 |
Cash at bank and in hand |  | 452 |  | 115 |
|  | 1,133 |  | 526 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,154 ) |  | (14,906 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,021 ) |  | (14,380 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,021 ) |  | (14,337 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (634 )
NET LIABILITIES |  |  | (20,021 ) |  | (14,971 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (20,121 ) |  | (15,071 )
SHAREHOLDERS' FUNDS |  |  | (20,021) |  | (14,971)

Page 1
Page 2
Play It By Ear Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Martin Buchanan Director
13/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Play It By Ear Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Play It By Ear Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08003089 . The registered office is Bolney Place Cowfold Road, Bolney, Haywards Heath, West Sussex, RT17 5QT .
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
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:

Office equipment | 25% straight line

2.5. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 21,000
As at 31 March 2026 | 21,000
Amortisation
As at 1 April 2025 | 21,000
As at 31 March 2026 | 21,000

...CONTINUED
Page 3
Page 4
Play It By Ear Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Office equipment
--- | ---
| £
Cost
As at 1 April 2025 | 11,502
As at 31 March 2026 | 11,502
Depreciation
As at 1 April 2025 | 11,459
Provided during the period | 43
As at 31 March 2026 | 11,502
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 43

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 681 |  | -
Other debtors | - |  | 411
| 681 |  | 411

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 634 |  | 1,900
Other creditors | 19,080 |  | 12,998
Taxation and social security | 1,440 |  | 8
| 21,154 |  | 14,906

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 634

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4