Acorah Software Products - Accounts Production 19.2.350 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 10016983 Mr Matthew Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10016983 2025-02-28 10016983 2026-02-28 10016983 2025-03-01 2026-02-28 10016983 frs-core:CurrentFinancialInstruments 2026-02-28 10016983 frs-core:ComputerEquipment 2026-02-28 10016983 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10016983 frs-core:ComputerEquipment 2025-02-28 10016983 frs-core:FurnitureFittings 2026-02-28 10016983 frs-core:FurnitureFittings 2025-03-01 2026-02-28 10016983 frs-core:FurnitureFittings 2025-02-28 10016983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 10016983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 10016983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 10016983 frs-core:MotorVehicles 2026-02-28 10016983 frs-core:MotorVehicles 2025-03-01 2026-02-28 10016983 frs-core:MotorVehicles 2025-02-28 10016983 frs-core:PlantMachinery 2026-02-28 10016983 frs-core:PlantMachinery 2025-03-01 2026-02-28 10016983 frs-core:PlantMachinery 2025-02-28 10016983 frs-core:ShareCapital 2026-02-28 10016983 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10016983 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10016983 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10016983 frs-bus:SmallEntities 2025-03-01 2026-02-28 10016983 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10016983 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10016983 frs-bus:Director1 2025-03-01 2026-02-28 10016983 frs-countries:EnglandWales 2025-03-01 2026-02-28 10016983 2024-02-28 10016983 2025-02-28 10016983 2024-02-29 2025-02-28 10016983 frs-core:CurrentFinancialInstruments 2025-02-28 10016983 frs-core:ShareCapital 2025-02-28 10016983 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10016983
2Can Productions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10016983
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,356 41,976
53,356 41,976
CURRENT ASSETS
Debtors 5 90,055 39,532
Cash at bank and in hand 381,472 189,192
471,527 228,724
Creditors: Amounts Falling Due Within One Year 6 (164,945 ) (68,516 )
NET CURRENT ASSETS (LIABILITIES) 306,582 160,208
TOTAL ASSETS LESS CURRENT LIABILITIES 359,938 202,184
NET ASSETS 359,938 202,184
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 359,937 202,183
SHAREHOLDERS' FUNDS 359,938 202,184
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For the year ending 28 February 2026 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 Matthew Davies
Director
06/05/2026
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
2Can Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10016983 . The registered office is 141 Inverness Place, Cardiff, CF24 4RX.
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:
Leasehold 0
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. 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: 6 (2025: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2025 7,418 56,470 30,245 10,576
Additions - 26,233 - -
As at 28 February 2026 7,418 82,703 30,245 10,576
Depreciation
As at 1 March 2025 - 45,895 12,343 6,576
Provided during the period - 9,621 4,475 2,644
As at 28 February 2026 - 55,516 16,818 9,220
Net Book Value
As at 28 February 2026 7,418 27,187 13,427 1,356
As at 1 March 2025 7,418 10,575 17,902 4,000
Computer Equipment Total
£ £
Cost
As at 1 March 2025 29,231 133,940
Additions 4,155 30,388
As at 28 February 2026 33,386 164,328
Depreciation
As at 1 March 2025 27,150 91,964
Provided during the period 2,268 19,008
As at 28 February 2026 29,418 110,972
Net Book Value
As at 28 February 2026 3,968 53,356
As at 1 March 2025 2,081 41,976
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 66,220 11,004
Other debtors 23,835 28,528
90,055 39,532
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,607 15,927
Other creditors 8,073 1,054
Taxation and social security 154,265 51,535
164,945 68,516
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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