Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07756990 Mr Roger Newman Mrs Katrin Newman it's directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07756990 2024-08-31 07756990 2025-08-31 07756990 2024-09-01 2025-08-31 07756990 frs-core:CurrentFinancialInstruments 2025-08-31 07756990 frs-core:PlantMachinery 2025-08-31 07756990 frs-core:PlantMachinery 2024-09-01 2025-08-31 07756990 frs-core:PlantMachinery 2024-08-31 07756990 frs-core:ShareCapital 2025-08-31 07756990 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07756990 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07756990 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07756990 frs-bus:SmallEntities 2024-09-01 2025-08-31 07756990 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07756990 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07756990 1 2024-09-01 2025-08-31 07756990 frs-bus:Director1 2024-09-01 2025-08-31 07756990 frs-bus:Director1 2024-08-31 07756990 frs-bus:Director1 2025-08-31 07756990 frs-bus:Director2 2024-09-01 2025-08-31 07756990 frs-bus:Director2 2024-08-31 07756990 frs-bus:Director2 2025-08-31 07756990 frs-countries:EnglandWales 2024-09-01 2025-08-31 07756990 2023-08-31 07756990 2024-08-31 07756990 2023-09-01 2024-08-31 07756990 frs-core:CurrentFinancialInstruments 2024-08-31 07756990 frs-core:ShareCapital 2024-08-31 07756990 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07756990
NewBusiness.Dev Ltd
Financial Statements
For The Year Ended 31 August 2025
Applewood LLP
NewBusiness.Dev Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
NewBusiness.Dev Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07756990

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 227 |  | 465
|  |  | 227 |  | 465
CURRENT ASSETS
Debtors | 5 | 94,341 |  | 94,166 |
Cash at bank and in hand |  | 804,222 |  | 743,692 |
|  | 898,563 |  | 837,858 |
Creditors: Amounts Falling Due Within One Year | 6 | (63,015 ) |  | (67,955 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 835,548 |  | 769,903
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 835,775 |  | 770,368
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (57 ) |  | (116 )
NET ASSETS |  |  | 835,718 |  | 770,252
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 835,618 |  | 770,152
SHAREHOLDERS' FUNDS |  |  | 835,718 |  | 770,252

Page 1
Page 2
NewBusiness.Dev Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

Mrs Katrin Newman Director
12/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NewBusiness.Dev Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
NewBusiness.Dev Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07756990 . The registered office is 13 Freelands Park, Wareham Road, Lytchett Matravers, Poole, BH16 6FA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 50% on cost

2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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.
Page 3
Page 4
NewBusiness.Dev Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 5 |  | 5
| 5 |  | 5

4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 9,117
Additions | 455
Disposals | (4,339 )
As at 31 August 2025 | 5,233
Depreciation
As at 1 September 2024 | 8,652
Provided during the period | 693
Disposals | (4,339 )
As at 31 August 2025 | 5,006
Net Book Value
As at 31 August 2025 | 227
As at 1 September 2024 | 465

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 85,991 |  | 67,366
Prepayments and accrued income | 8,350 |  | 26,800
| 94,341 |  | 94,166

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,358 |  | 1,258
Corporation tax | 47,199 |  | 44,535
Other taxes and social security | 2,470 |  | 2,618
VAT | 10,155 |  | 17,786
Accruals and deferred income | 1,833 |  | 1,758
| 63,015 |  | 67,955

Page 4
Page 5
NewBusiness.Dev Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Roger Newman | - | 7,000 | 7,000 | - | -
Mrs Katrin Newman | - | 7,000 | 7,000 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is its Directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 5