Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04018833 Mr Jaron Ghani Mr David Eccles Mr Jaron Ghani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04018833 2024-09-30 04018833 2025-09-30 04018833 2024-10-01 2025-09-30 04018833 frs-core:CurrentFinancialInstruments 2025-09-30 04018833 frs-core:BetweenOneFiveYears 2025-09-30 04018833 frs-core:FurnitureFittings 2025-09-30 04018833 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04018833 frs-core:FurnitureFittings 2024-09-30 04018833 frs-core:PlantMachinery 2025-09-30 04018833 frs-core:PlantMachinery 2024-10-01 2025-09-30 04018833 frs-core:PlantMachinery 2024-09-30 04018833 frs-core:WithinOneYear 2025-09-30 04018833 frs-core:CapitalRedemptionReserve 2025-09-30 04018833 frs-core:SharePremium 2025-09-30 04018833 frs-core:ShareCapital 2025-09-30 04018833 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04018833 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04018833 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04018833 frs-bus:SmallEntities 2024-10-01 2025-09-30 04018833 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04018833 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04018833 frs-bus:Director1 2024-10-01 2025-09-30 04018833 frs-bus:Director2 2024-10-01 2025-09-30 04018833 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04018833 frs-countries:EnglandWales 2024-10-01 2025-09-30 04018833 2023-09-30 04018833 2024-09-30 04018833 2023-10-01 2024-09-30 04018833 frs-core:CurrentFinancialInstruments 2024-09-30 04018833 frs-core:BetweenOneFiveYears 2024-09-30 04018833 frs-core:WithinOneYear 2024-09-30 04018833 frs-core:CapitalRedemptionReserve 2024-09-30 04018833 frs-core:SharePremium 2024-09-30 04018833 frs-core:ShareCapital 2024-09-30 04018833 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04018833
Numiko Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04018833
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,823 18,519
19,823 18,519
CURRENT ASSETS
Debtors 5 1,480,618 823,289
Cash at bank and in hand 571,693 445,554
2,052,311 1,268,843
Creditors: Amounts Falling Due Within One Year 6 (960,015 ) (483,623 )
NET CURRENT ASSETS (LIABILITIES) 1,092,296 785,220
TOTAL ASSETS LESS CURRENT LIABILITIES 1,112,119 803,739
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,986 ) (4,986 )
NET ASSETS 1,107,133 798,753
CAPITAL AND RESERVES
Called up share capital 131 167
Share premium account 2,550 2,550
Capital redemption reserve 319 283
Profit and Loss Account 1,104,133 795,753
SHAREHOLDERS' FUNDS 1,107,133 798,753
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For the year ending 30 September 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 Jaron Ghani
Director
28 April 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Numiko Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 04018833 . The registered office is Second Floor, Broderick House, 43-51 Cookridge Street, Leeds, West Yorkshire, LS2 3AW.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 and machinery 25% straight line and 25% reducing balance
Fixtures and fittings 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account 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 profit and loss account as incurred.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 42)
43 42
4. Tangible Assets
Plant and machinery Fixtures and fittings Total
£ £ £
Cost
As at 1 October 2024 70,782 2,466 73,248
Additions 9,475 - 9,475
As at 30 September 2025 80,257 2,466 82,723
Depreciation
As at 1 October 2024 52,263 2,466 54,729
Provided during the period 8,171 - 8,171
As at 30 September 2025 60,434 2,466 62,900
Net Book Value
As at 30 September 2025 19,823 - 19,823
As at 1 October 2024 18,519 - 18,519
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 173,490 435,581
Other debtors 1,307,128 387,708
1,480,618 823,289
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 243,451 124,174
Bank loans and overdrafts 13,006 -
Other creditors 268,670 69,821
Taxation and social security 434,888 289,628
960,015 483,623
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7. Other Commitments
At 30 September 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £70,088. 
2025 2024
£ £
Not later than one year 46,725 46,725
Later than one year and not later than five years 23,363 70,088
70,088 116,813
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