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 02051559 K Nicolle B J Tuckey J J Tuckey M J Tuckey N Tuckey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02051559 2024-08-31 02051559 2025-08-31 02051559 2024-09-01 2025-08-31 02051559 frs-core:CurrentFinancialInstruments 2025-08-31 02051559 frs-core:FurnitureFittings 2025-08-31 02051559 frs-core:FurnitureFittings 2024-09-01 2025-08-31 02051559 frs-core:FurnitureFittings 2024-08-31 02051559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 02051559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02051559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 02051559 frs-core:CapitalRedemptionReserve 2025-08-31 02051559 frs-core:RevaluationReserve 2024-09-01 2025-08-31 02051559 frs-core:RevaluationReserve 2024-08-31 02051559 frs-core:RevaluationReserve 2025-08-31 02051559 frs-core:ShareCapital 2025-08-31 02051559 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 02051559 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02051559 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 02051559 frs-bus:SmallEntities 2024-09-01 2025-08-31 02051559 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02051559 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 02051559 frs-core:CostValuation 2024-08-31 02051559 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-08-31 02051559 frs-core:OtherIncreaseDecreaseInInvestments 2025-08-31 02051559 frs-core:CostValuation 2025-08-31 02051559 frs-core:ListedExchangeTraded 2025-08-31 02051559 frs-core:ListedExchangeTraded 2024-08-31 02051559 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 02051559 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-08-31 02051559 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-08-31 02051559 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 02051559 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 02051559 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 02051559 frs-core:UnlistedNon-exchangeTraded 2025-08-31 02051559 frs-core:UnlistedNon-exchangeTraded 2024-08-31 02051559 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 02051559 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 02051559 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 02051559 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 02051559 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 02051559 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 02051559 frs-bus:Director1 2024-09-01 2025-08-31 02051559 frs-bus:Director2 2024-09-01 2025-08-31 02051559 frs-bus:Director3 2024-09-01 2025-08-31 02051559 frs-bus:Director4 2024-09-01 2025-08-31 02051559 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 02051559 frs-countries:EnglandWales 2024-09-01 2025-08-31 02051559 2023-08-31 02051559 2024-08-31 02051559 2023-09-01 2024-08-31 02051559 frs-core:CurrentFinancialInstruments 2024-08-31 02051559 frs-core:CapitalRedemptionReserve 2024-08-31 02051559 frs-core:RevaluationReserve 2024-08-31 02051559 frs-core:ShareCapital 2024-08-31 02051559 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 02051559
Bow Strada Trading Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 02051559
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,699 90,068
Investments 5 151,542 161,898
242,241 251,966
CURRENT ASSETS
Debtors 6 32,087 55,089
Cash at bank and in hand 31,969 34,317
64,056 89,406
Creditors: Amounts Falling Due Within One Year 7 (12,782 ) (11,969 )
NET CURRENT ASSETS (LIABILITIES) 51,274 77,437
TOTAL ASSETS LESS CURRENT LIABILITIES 293,515 329,403
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,900 ) (19,500 )
NET ASSETS 276,615 309,903
CAPITAL AND RESERVES
Called up share capital 8 55 55
Revaluation reserve 9 135,301 142,975
Capital redemption reserve 45 45
Income Statement 141,214 166,828
SHAREHOLDERS' FUNDS 276,615 309,903
Page 1
Page 2
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 Income Statement.
On behalf of the board
M J Tuckey
Director
1st May 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
Bow Strada Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02051559 . The registered office is The Dairy, Manor Courtyard, Aston Sandford, Buckinghamshire, HP17 8JB.
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 Recent value
Fixtures & Fittings 33% & 20% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.5. 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: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 87,750 12,562 100,312
Additions - 2,599 2,599
Disposals - (2,333 ) (2,333 )
As at 31 August 2025 87,750 12,828 100,578
Depreciation
As at 1 September 2024 - 10,244 10,244
Provided during the period - 1,968 1,968
Disposals - (2,333 ) (2,333 )
As at 31 August 2025 - 9,879 9,879
Net Book Value
As at 31 August 2025 87,750 2,949 90,699
As at 1 September 2024 87,750 2,318 90,068
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 September 2024 80,000 81,898 161,898
Fair value adjustments - (5,074 ) (5,074 )
Other - (5,282 ) (5,282 )
As at 31 August 2025 80,000 71,542 151,542
Provision
As at 1 September 2024 - - -
As at 31 August 2025 - - -
Net Book Value
As at 31 August 2025 80,000 71,542 151,542
As at 1 September 2024 80,000 81,898 161,898
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 32,087 54,769
Other debtors - 320
32,087 55,089
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 12,595 11,782
Taxation and social security 187 187
12,782 11,969
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 55 55
9. Reserves
Revaluation Reserve
£
As at 1 September 2024 142,975
Surplus on revaluation (5,074 )
Transfer to profit and loss (2,600 )
As at 31 August 2025 135,301
Page 5