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 05259834 Mr J J Rodger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05259834 2024-08-31 05259834 2025-08-31 05259834 2024-09-01 2025-08-31 05259834 frs-core:CurrentFinancialInstruments 2025-08-31 05259834 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 05259834 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05259834 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 05259834 frs-core:ShareCapital 2025-08-31 05259834 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05259834 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05259834 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05259834 frs-bus:SmallEntities 2024-09-01 2025-08-31 05259834 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05259834 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05259834 frs-bus:Director1 2024-09-01 2025-08-31 05259834 frs-countries:EnglandWales 2024-09-01 2025-08-31 05259834 2023-08-31 05259834 2024-08-31 05259834 2023-09-01 2024-08-31 05259834 frs-core:CurrentFinancialInstruments 2024-08-31 05259834 frs-core:ShareCapital 2024-08-31 05259834 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05259834
Idea Capital Limited
Financial Statements
For The Year Ended 31 August 2025
Idea Capital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Idea Capital Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05259834

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 154,329 |  | 159,149
|  |  | 154,329 |  | 159,149
CURRENT ASSETS
Cash at bank and in hand |  | 138,950 |  | 163,586 |
|  | 138,950 |  | 163,586 |
Creditors: Amounts Falling Due Within One Year | 5 | (136,164 ) |  | (160,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,786 |  | 3,311
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 157,115 |  | 162,460
NET ASSETS |  |  | 157,115 |  | 162,460
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 156,115 |  | 161,460
SHAREHOLDERS' FUNDS |  |  | 157,115 |  | 162,460

Page 1
Page 2
Idea Capital Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J J Rodger Director
8th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Idea Capital Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Idea Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05259834 . The registered office is The New House, Nairdwood Lane, Prestwood, Bucks, HP16 0QQ.
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:

Freehold | 50 years

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 September 2024 | 245,911
As at 31 August 2025 | 245,911
Depreciation
As at 1 September 2024 | 86,762
Provided during the period | 4,820
As at 31 August 2025 | 91,582

...CONTINUED
Page 3
Page 4
Idea Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 154,329
As at 1 September 2024 | 159,149

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 124,942 |  | 149,053
Accruals and deferred income | 8,951 |  | 8,951
Director's loan account | 2,271 |  | 2,271
| 136,164 |  | 160,275

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Related Party Transactions
Other creditors include £99355 ( 2024 -£122466) due to Email Verify Limited ( registered in England & Wales , company number 09649762) , a company controlled by Mr J Rodger and of which he is a directorr(2023 - £127515). No interest is payable on this balance.
Page 4