Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13335725 Mr Darshan Gatecha iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13335725 2025-01-31 13335725 2026-01-31 13335725 2025-02-01 2026-01-31 13335725 frs-core:CurrentFinancialInstruments 2026-01-31 13335725 frs-core:ComputerEquipment 2025-02-01 2026-01-31 13335725 frs-core:FurnitureFittings 2025-02-01 2026-01-31 13335725 frs-core:NetGoodwill 2026-01-31 13335725 frs-core:NetGoodwill 2025-02-01 2026-01-31 13335725 frs-core:NetGoodwill 2025-01-31 13335725 frs-core:PlantMachinery 2026-01-31 13335725 frs-core:PlantMachinery 2025-02-01 2026-01-31 13335725 frs-core:PlantMachinery 2025-01-31 13335725 frs-core:ShareCapital 2026-01-31 13335725 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13335725 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13335725 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13335725 frs-bus:SmallEntities 2025-02-01 2026-01-31 13335725 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13335725 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13335725 frs-bus:Director1 2025-02-01 2026-01-31 13335725 frs-countries:EnglandWales 2025-02-01 2026-01-31 13335725 2024-01-31 13335725 2025-01-31 13335725 2024-02-01 2025-01-31 13335725 frs-core:CurrentFinancialInstruments 2025-01-31 13335725 frs-core:ShareCapital 2025-01-31 13335725 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13335725
Ontime Accountancy Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Ontime Accountancy Practice Ltd
Contents
Contents

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

Page 1
Ontime Accountancy Practice Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 13335725

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 72,544 |  | 85,044
Tangible Assets | 5 |  | 1 |  | 605
|  |  | 72,545 |  | 85,649
CURRENT ASSETS
Debtors | 6 | 109,999 |  | 140,132 |
Cash at bank and in hand |  | 155,771 |  | 162,027 |
|  | 265,770 |  | 302,159 |
Creditors: Amounts Falling Due Within One Year | 7 | (101,513 ) |  | (142,768 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 164,257 |  | 159,391
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 236,802 |  | 245,040
NET ASSETS |  |  | 236,802 |  | 245,040
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 236,702 |  | 244,940
SHAREHOLDERS' FUNDS |  |  | 236,802 |  | 245,040

For the year ending 31 January 2026 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

Mr Darshan Gatecha Director
17 April 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Ontime Accountancy Practice Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Ontime Accountancy Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13335725 . The registered office is Unit A, Alpha House, Peacock Street, Gravesend, Kent, DA12 1DW.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 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 | 33.33% Straight line
Fixtures & Fittings | 33.33% Straight line
Computer Equipment | 33.33% Straight line

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 3)
4 3
Page 2
Page 3
Ontime Accountancy Practice Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 125,000
As at 31 January 2026 | 125,000
Amortisation
As at 1 February 2025 | 39,956
Provided during the period | 12,500
As at 31 January 2026 | 52,456
Net Book Value
As at 31 January 2026 | 72,544
As at 1 February 2025 | 85,044

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 February 2025 | 5,025
As at 31 January 2026 | 5,025
Depreciation
As at 1 February 2025 | 4,420
Provided during the period | 604
As at 31 January 2026 | 5,024
Net Book Value
As at 31 January 2026 | 1
As at 1 February 2025 | 605

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 108,243 |  | 135,975
Prepayments and accrued income | 1,756 |  | 2,927
Other debtors | - |  | 1,230
| 109,999 |  | 140,132

Page 3
Page 4
Ontime Accountancy Practice Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 648 |  | 3,070
Corporation tax | 1,112 |  | 10,585
Other taxes and social security | 6,977 |  | 1,852
VAT | 39,807 |  | 46,149
Other creditors | 715 |  | 4,116
Accruals and deferred income | 52,254 |  | 74,700
Director's loan account | - |  | 2,296
| 101,513 |  | 142,768

8. Share Capital

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

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