Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09372150 Ms Janetta Otter-Barry Ms Deborah Jackson Ms Gail Lynch Mr Timothy Sanderson Mr David Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09372150 2024-12-31 09372150 2025-12-31 09372150 2025-01-01 2025-12-31 09372150 frs-core:CurrentFinancialInstruments 2025-12-31 09372150 frs-core:Non-currentFinancialInstruments 2025-12-31 09372150 frs-core:ComputerEquipment 2025-12-31 09372150 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09372150 frs-core:ComputerEquipment 2024-12-31 09372150 frs-core:SharePremium 2025-12-31 09372150 frs-core:ShareCapital 2025-12-31 09372150 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09372150 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09372150 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09372150 frs-bus:SmallEntities 2025-01-01 2025-12-31 09372150 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09372150 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09372150 frs-bus:Director1 2025-01-01 2025-12-31 09372150 frs-bus:Director2 2025-01-01 2025-12-31 09372150 frs-bus:Director3 2025-01-01 2025-12-31 09372150 frs-bus:Director4 2025-01-01 2025-12-31 09372150 frs-bus:Director5 2025-01-01 2025-12-31 09372150 frs-countries:EnglandWales 2025-01-01 2025-12-31 09372150 2023-12-31 09372150 2024-12-31 09372150 2024-01-01 2024-12-31 09372150 frs-core:CurrentFinancialInstruments 2024-12-31 09372150 frs-core:Non-currentFinancialInstruments 2024-12-31 09372150 frs-core:SharePremium 2024-12-31 09372150 frs-core:ShareCapital 2024-12-31 09372150 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09372150
Otter-Barry Books Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MoneyIQ Ltd
15 Wendela Close
Woking
Surrey
GU22 7JU
Otter-Barry Books Limited
Contents
Contents

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

Page 1
Otter-Barry Books Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09372150

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,290 |  | 1
|  |  | 1,290 |  | 1
CURRENT ASSETS
Stocks | 5 | 138,496 |  | 154,538 |
Debtors | 6 | 260,771 |  | 239,021 |
Cash at bank and in hand |  | 5,931 |  | 8,916 |
|  | 405,198 |  | 402,475 |
Creditors: Amounts Falling Due Within One Year | 7 | (186,219 ) |  | (175,728 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 218,979 |  | 226,747
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 220,269 |  | 226,748
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (111,178 ) |  | (100,754 )
NET ASSETS |  |  | 109,091 |  | 125,994
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20,000 |  | 20,000
Share premium account |  |  | 229,940 |  | 229,940
Profit and Loss Account |  |  | (140,849 ) |  | (123,946 )
SHAREHOLDERS' FUNDS |  |  | 109,091 |  | 125,994

Page 1
Page 2
Otter-Barry Books Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Ms Janetta Otter-Barry Director
27/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Otter-Barry Books Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Otter-Barry Books Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09372150 . The registered office is Little Orchard, Burley Gate, Hereford, HR1 3QS.
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:

Computer Equipment | 25%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
Otter-Barry Books Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 6,000
Additions | 1,366
As at 31 December 2025 | 7,366
Depreciation
As at 1 January 2025 | 5,999
Provided during the period | 77
As at 31 December 2025 | 6,076
Net Book Value
As at 31 December 2025 | 1,290
As at 1 January 2025 | 1

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 118,486 |  | 115,969
Work in progress | 20,010 |  | 38,569
| 138,496 |  | 154,538

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 129,375 |  | 103,368
Other debtors | 131,396 |  | 135,653
| 260,771 |  | 239,021

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 49,351 |  | 69,452
Bounce Back Loan | 7,500 |  | 7,500
Other creditors | 127,567 |  | 96,973
Taxation and social security | 1,801 |  | 1,803
| 186,219 |  | 175,728

Page 4
Page 5
Otter-Barry Books Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Loan | 8,172 |  | 9,167
Other creditors | 103,006 |  | 91,587
| 111,178 |  | 100,754

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,000 |  | 20,000

Page 5