Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 6466624 Mr COLIN HAMBLETON Mr ENZO PISCICELLI Mr MAX CRANE Mr MAX CRANE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6466624 2025-01-31 6466624 2026-01-31 6466624 2025-02-01 2026-01-31 6466624 frs-core:CurrentFinancialInstruments 2026-01-31 6466624 frs-core:Non-currentFinancialInstruments 2026-01-31 6466624 frs-core:ComputerEquipment 2026-01-31 6466624 frs-core:ComputerEquipment 2025-02-01 2026-01-31 6466624 frs-core:ComputerEquipment 2025-01-31 6466624 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 6466624 frs-core:FurnitureFittings 2026-01-31 6466624 frs-core:FurnitureFittings 2025-02-01 2026-01-31 6466624 frs-core:FurnitureFittings 2025-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2026-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2025-01-31 6466624 frs-core:ShareCapital 2026-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 6466624 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 6466624 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 6466624 frs-bus:SmallEntities 2025-02-01 2026-01-31 6466624 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 6466624 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 6466624 1 2025-02-01 2026-01-31 6466624 frs-bus:Director1 2025-02-01 2026-01-31 6466624 frs-bus:Director2 2025-02-01 2026-01-31 6466624 frs-bus:Director3 2025-02-01 2026-01-31 6466624 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 6466624 frs-countries:EnglandWales 2025-02-01 2026-01-31 6466624 2024-01-31 6466624 2025-01-31 6466624 2024-02-01 2025-01-31 6466624 frs-core:CurrentFinancialInstruments 2025-01-31 6466624 frs-core:Non-currentFinancialInstruments 2025-01-31 6466624 frs-core:ShareCapital 2025-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 6466624
EMV (YORKSHIRE) LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2026
QUALITY BUSINESS SERVICES (YORKSHIRE) LIMITED
Association of Accounting Technicians
20 HIGH STREET
QUEENSBURY
BRADFORD
WEST YORKSHIRE
BD13 2PA
EMV (YORKSHIRE) LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
EMV (YORKSHIRE) LIMITED
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 6466624

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 13,328 |  | 15,100
|  |  | 13,328 |  | 15,100
CURRENT ASSETS
Debtors | 6 | 1,713 |  | 18,327 |
Cash at bank and in hand |  | 336,648 |  | 292,288 |
|  | 338,361 |  | 310,615 |
Creditors: Amounts Falling Due Within One Year | 7 | (106,981 ) |  | (109,457 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 231,380 |  | 201,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 244,708 |  | 216,258
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (6,677 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,532 ) |  | (2,869 )
NET ASSETS |  |  | 242,176 |  | 206,712
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 242,076 |  | 206,612
SHAREHOLDERS' FUNDS |  |  | 242,176 |  | 206,712

Page 1
Page 2
EMV (YORKSHIRE) LIMITED
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 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

Mr COLIN HAMBLETON Director | Mr ENZO PISCICELLI Director | Mr MAX CRANE Director
12 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
EMV (YORKSHIRE) LIMITED
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
EMV (Yorkshire) Ltd, Registered number 6466624 is a limited by shares company incorporated in England & Wales. The Registered Office is La Stazione, 3 Station Road, Ilkley, West Yorkshire, LS29 8HF.
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 a lease premium. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% reducing balance
Computer Equipment | 25% reducing balance

Page 3
Page 4
EMV (YORKSHIRE) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Sales, marketing and distribution | 16 |  | 14
| 16 |  | 14

4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 21,685
As at 31 January 2026 | 21,685
Amortisation
As at 1 February 2025 | 21,685
As at 31 January 2026 | 21,685
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 118,749 | - | 118,749
Additions | 1,671 | 998 | 2,669
As at 31 January 2026 | 120,420 | 998 | 121,418

...CONTINUED
Page 4
Page 5
EMV (YORKSHIRE) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025 | 103,649 | - | 103,649
Provided during the period | 4,192 | 249 | 4,441
As at 31 January 2026 | 107,841 | 249 | 108,090
Net Book Value
As at 31 January 2026 | 12,579 | 749 | 13,328
As at 1 February 2025 | 15,100 | - | 15,100

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,713 |  | 2,767
Directors' loan accounts | - |  | 15,560
| 1,713 |  | 18,327

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 10,000
Corporation tax | 62,283 |  | 75,637
Other taxes and social security | 21,280 |  | 18,744
Creditors and accruals | 23,417 |  | 5,076
Directors' loan accounts | 1 |  | -
| 106,981 |  | 109,457

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 6,677

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
EMV (YORKSHIRE) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 150,000 |  | 220,000

11. Ultimate Controlling Party
The company's ultimate controlling party are the Directors by virtue of their ownership of 65% of the issued share capital in the company.
Page 6