Acorah Software Products - Accounts Production 19.1.200 false true 25 January 2025 26 January 2024 false 26 January 2025 25 January 2026 25 January 2026 06070164 Miss Victoria Marshall Mr Dennis Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06070164 2025-01-25 06070164 2026-01-25 06070164 2025-01-26 2026-01-25 06070164 frs-core:CurrentFinancialInstruments 2026-01-25 06070164 frs-core:ComputerEquipment 2025-01-26 2026-01-25 06070164 frs-core:FurnitureFittings 2026-01-25 06070164 frs-core:FurnitureFittings 2025-01-26 2026-01-25 06070164 frs-core:FurnitureFittings 2025-01-25 06070164 frs-core:ShareCapital 2026-01-25 06070164 frs-core:RetainedEarningsAccumulatedLosses 2026-01-25 06070164 frs-bus:PrivateLimitedCompanyLtd 2025-01-26 2026-01-25 06070164 frs-bus:FilletedAccounts 2025-01-26 2026-01-25 06070164 frs-bus:SmallEntities 2025-01-26 2026-01-25 06070164 frs-bus:AuditExempt-NoAccountantsReport 2025-01-26 2026-01-25 06070164 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-26 2026-01-25 06070164 frs-core:CostValuation 2025-01-25 06070164 frs-core:AdditionsToInvestments 2026-01-25 06070164 frs-core:CostValuation 2026-01-25 06070164 frs-core:ProvisionsForImpairmentInvestments 2025-01-25 06070164 frs-core:ProvisionsForImpairmentInvestments 2026-01-25 06070164 frs-bus:Director1 2025-01-26 2026-01-25 06070164 frs-bus:Director2 2025-01-26 2026-01-25 06070164 frs-core:CurrentFinancialInstruments 2 2026-01-25 06070164 frs-core:CurrentFinancialInstruments 3 2026-01-25 06070164 frs-countries:EnglandWales 2025-01-26 2026-01-25 06070164 2024-01-25 06070164 2025-01-25 06070164 2024-01-26 2025-01-25 06070164 frs-core:CurrentFinancialInstruments 2025-01-25 06070164 frs-core:ShareCapital 2025-01-25 06070164 frs-core:RetainedEarningsAccumulatedLosses 2025-01-25 06070164 frs-core:CurrentFinancialInstruments 2 2025-01-25 06070164 frs-core:CurrentFinancialInstruments 3 2025-01-25
Registered number: 06070164
Bds (Northern) Limited
Unaudited Financial Statements
For The Year Ended 25 January 2026
A to Z Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06070164
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,787 9,395
Investments 5 651,904 350,100
665,691 359,495
CURRENT ASSETS
Debtors 6 680,303 488,959
Cash at bank and in hand 390,956 811,881
1,071,259 1,300,840
Creditors: Amounts Falling Due Within One Year 7 (338,592 ) (286,151 )
NET CURRENT ASSETS (LIABILITIES) 732,667 1,014,689
TOTAL ASSETS LESS CURRENT LIABILITIES 1,398,358 1,374,184
NET ASSETS 1,398,358 1,374,184
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,398,258 1,374,084
SHAREHOLDERS' FUNDS 1,398,358 1,374,184
Page 1
Page 2
For the year ending 25 January 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
Miss Victoria Marshall
Director
12/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bds (Northern) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06070164 . The registered office is 10 Staith Lane , Mapplewell, Barnsley, S75 6GT.
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. 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:
Fixtures & Fittings 20% per annum on a reducing balance basis
Computer Equipment 20% per annum on a reducing balance basis
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 year 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 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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 4 4
Sales, marketing and distribution 5 5
9 9
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 26 January 2025 16,743
Additions 7,839
As at 25 January 2026 24,582
Depreciation
As at 26 January 2025 7,348
Provided during the period 3,447
As at 25 January 2026 10,795
Net Book Value
As at 25 January 2026 13,787
As at 26 January 2025 9,395
5. Investments
Other
£
Cost or Valuation
As at 26 January 2025 350,100
Additions 301,804
As at 25 January 2026 651,904
Provision
As at 26 January 2025 -
As at 25 January 2026 -
Net Book Value
As at 25 January 2026 651,904
As at 26 January 2025 350,100
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 677,636 486,397
Other debtors 2,667 2,562
680,303 488,959
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,339 11,497
Corporation tax 16,323 28,498
Other taxes and social security 51,139 26,174
VAT 251,479 199,797
Owed to BDS Care 2,948 2,722
Wages creditors 408 408
Other creditors (3) 4,205 3,206
Accruals and deferred income 8,751 13,849
338,592 286,151
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5