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 07630624 Mr Richard Parker Mr Dean McGeer Miss Shara Ashley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07630624 2024-08-31 07630624 2025-08-31 07630624 2024-09-01 2025-08-31 07630624 frs-core:CurrentFinancialInstruments 2025-08-31 07630624 frs-core:ComputerEquipment 2025-08-31 07630624 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07630624 frs-core:ComputerEquipment 2024-08-31 07630624 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 07630624 frs-core:FurnitureFittings 2025-08-31 07630624 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07630624 frs-core:FurnitureFittings 2024-08-31 07630624 frs-core:OtherResidualIntangibleAssets 2025-08-31 07630624 frs-core:OtherResidualIntangibleAssets 2024-08-31 07630624 frs-core:PlantMachinery 2025-08-31 07630624 frs-core:PlantMachinery 2024-09-01 2025-08-31 07630624 frs-core:PlantMachinery 2024-08-31 07630624 frs-core:ShareCapital 2025-08-31 07630624 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07630624 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07630624 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07630624 frs-bus:SmallEntities 2024-09-01 2025-08-31 07630624 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07630624 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07630624 frs-bus:Director1 2024-09-01 2025-08-31 07630624 frs-bus:Director2 2024-09-01 2025-08-31 07630624 frs-bus:Director3 2024-09-01 2025-08-31 07630624 frs-countries:EnglandWales 2024-09-01 2025-08-31 07630624 2023-08-31 07630624 2024-08-31 07630624 2023-09-01 2024-08-31 07630624 frs-core:CurrentFinancialInstruments 2024-08-31 07630624 frs-core:ShareCapital 2024-08-31 07630624 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07630624
Blend Accountants Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Blend Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07630624
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,994 14,153
7,994 14,153
CURRENT ASSETS
Debtors 6 26,492 22,774
Cash at bank and in hand 70,858 68,509
97,350 91,283
Creditors: Amounts Falling Due Within One Year 7 (64,163 ) (54,523 )
NET CURRENT ASSETS (LIABILITIES) 33,187 36,760
TOTAL ASSETS LESS CURRENT LIABILITIES 41,181 50,913
NET ASSETS 41,181 50,913
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 41,081 50,813
SHAREHOLDERS' FUNDS 41,181 50,913
Page 1
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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
Mr Richard Parker
Director
16/10/2025
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
Blend Accountants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07630624 . The registered office is Brunel House, 9 Penrod Way, Heysham, LA3 2UZ.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 40% Reducing Balance
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 10,000
As at 31 August 2025 10,000
Amortisation
As at 1 September 2024 10,000
As at 31 August 2025 10,000
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 3,980 24,466 33,802 62,248
Additions - - 640 640
Disposals - (5,205 ) (25,363 ) (30,568 )
As at 31 August 2025 3,980 19,261 9,079 32,320
Depreciation
As at 1 September 2024 3,269 16,886 27,940 48,095
Provided during the period 178 1,373 2,145 3,696
Disposals - (3,242 ) (24,223 ) (27,465 )
As at 31 August 2025 3,447 15,017 5,862 24,326
Net Book Value
As at 31 August 2025 533 4,244 3,217 7,994
As at 1 September 2024 711 7,580 5,862 14,153
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 26,189 22,774
Other debtors 303 -
26,492 22,774
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,596 3,756
Other creditors - 247
Taxation and social security 62,567 50,520
64,163 54,523
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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