Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12966261 Mrs N H Staples-Vvind Mr S A Staples iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12966261 2025-03-31 12966261 2026-03-31 12966261 2025-04-01 2026-03-31 12966261 frs-core:FurnitureFittings 2025-04-01 2026-03-31 12966261 frs-core:MotorVehicles 2025-04-01 2026-03-31 12966261 frs-core:ShareCapital 2026-03-31 12966261 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12966261 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12966261 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 12966261 frs-bus:SmallEntities 2025-04-01 2026-03-31 12966261 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12966261 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12966261 frs-core:CostValuation 2025-03-31 12966261 frs-core:AdditionsToInvestments 2026-03-31 12966261 frs-core:CostValuation 2026-03-31 12966261 frs-bus:Director1 2025-04-01 2026-03-31 12966261 frs-bus:Director2 2025-04-01 2026-03-31 12966261 frs-countries:EnglandWales 2025-04-01 2026-03-31 12966261 2024-03-31 12966261 2025-03-31 12966261 2024-04-01 2025-03-31 12966261 frs-core:ShareCapital 2025-03-31 12966261 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12966261
Exaltare Business Consultancy Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12966261
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,406 4,226
Investments 5 96,483 96,480
99,889 100,706
CURRENT ASSETS
Debtors 34,199 8,503
Cash at bank and in hand 12,639 16,485
46,838 24,988
Creditors: Amounts Falling Due Within One Year (3,201 ) (377 )
NET CURRENT ASSETS (LIABILITIES) 43,637 24,611
TOTAL ASSETS LESS CURRENT LIABILITIES 143,526 125,317
NET ASSETS 143,526 125,317
CAPITAL AND RESERVES
Called up share capital 6 24 24
Profit and Loss Account 143,502 125,293
SHAREHOLDERS' FUNDS 143,526 125,317
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs N H Staples-Vvind
Director
8 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Exaltare Business Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12966261 . The registered office is 3 St. Fagans Court, Cardiff, CF5 4SP.
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.
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. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% straight line
2.4. 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: 2 (2025: 2)
2 2
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Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 7,296
Additions 428
Disposals (383 )
As at 31 March 2026 7,341
Depreciation
As at 1 April 2025 3,070
Provided during the period 1,220
Disposals (355 )
As at 31 March 2026 3,935
Net Book Value
As at 31 March 2026 3,406
As at 1 April 2025 4,226
5. Investments
Total
£
Cost or Valuation
As at 1 April 2025 96,480
Additions 3
As at 31 March 2026 96,483
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 96,483
As at 1 April 2025 96,480
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 24 24
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