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 08863570 Mr L Moore Mrs A Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08863570 2025-01-31 08863570 2026-01-31 08863570 2025-02-01 2026-01-31 08863570 frs-core:CurrentFinancialInstruments 2026-01-31 08863570 frs-core:ComputerEquipment 2026-01-31 08863570 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08863570 frs-core:ComputerEquipment 2025-01-31 08863570 frs-core:FurnitureFittings 2026-01-31 08863570 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08863570 frs-core:FurnitureFittings 2025-01-31 08863570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 08863570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 08863570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 08863570 frs-core:WithinOneYear 2026-01-31 08863570 frs-core:ShareCapital 2026-01-31 08863570 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08863570 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08863570 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08863570 frs-bus:SmallEntities 2025-02-01 2026-01-31 08863570 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08863570 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08863570 frs-bus:Director1 2025-02-01 2026-01-31 08863570 frs-bus:Director2 2025-02-01 2026-01-31 08863570 frs-countries:EnglandWales 2025-02-01 2026-01-31 08863570 2024-01-31 08863570 2025-01-31 08863570 2024-02-01 2025-01-31 08863570 frs-core:CurrentFinancialInstruments 2025-01-31 08863570 frs-core:WithinOneYear 2025-01-31 08863570 frs-core:ShareCapital 2025-01-31 08863570 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08863570
Moorevape Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Moorevape Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Moorevape Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 08863570

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,640 |  | 9,414
|  |  | 8,640 |  | 9,414
CURRENT ASSETS
Stocks | 5 | 22,002 |  | 28,585 |
Debtors | 6 | 3,627 |  | 5,235 |
Cash at bank and in hand |  | 28,587 |  | 32,771 |
|  | 54,216 |  | 66,591 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,133 ) |  | (24,403 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 33,083 |  | 42,188
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,723 |  | 51,602
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (655 ) |  | (689 )
NET ASSETS |  |  | 41,068 |  | 50,913
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Income Statement |  |  | 41,066 |  | 50,911
SHAREHOLDERS' FUNDS |  |  | 41,068 |  | 50,913

Page 1
Page 2
Moorevape Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr L Moore Director
14 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Moorevape Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Moorevape Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08863570 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value of the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revalution increase accumulated in equity in respect of that asset. Where a revalution decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

Short Leasehold | 10% straight line
Fixtures & Fittings | 25% reducing balance
Equipment | 25% reducing balance

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. Financial Instruments
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Page 3
Page 4
Moorevape Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. 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.
2.7. Impairment of fixed assets
A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequent reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2.9. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
Page 4
Page 5
Moorevape Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Land & Property
--- | ---
| Short Leasehold | Fixtures & Fittings | Equipment | Total
| £ | £ | £ | £
Cost
As at 1 February 2025 | 15,833 | 3,517 | 11,670 | 31,020
Additions | - | 791 | - | 791
As at 31 January 2026 | 15,833 | 4,308 | 11,670 | 31,811
Depreciation
As at 1 February 2025 | 9,700 | 2,475 | 9,431 | 21,606
Provided during the period | 613 | 392 | 560 | 1,565
As at 31 January 2026 | 10,313 | 2,867 | 9,991 | 23,171
Net Book Value
As at 31 January 2026 | 5,520 | 1,441 | 1,679 | 8,640
As at 1 February 2025 | 6,133 | 1,042 | 2,239 | 9,414

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 22,002 |  | 28,585

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,627 |  | 5,235

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 135 |  | 684
Other creditors | 2,522 |  | 1,549
Taxation and social security | 18,476 |  | 22,170
| 21,133 |  | 24,403

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Moorevape Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 792 |  | 792
| 792 |  | 792

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