Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11908378 Mrs S Church Mr T Church iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11908378 2025-03-31 11908378 2026-03-31 11908378 2025-04-01 2026-03-31 11908378 frs-core:CurrentFinancialInstruments 2026-03-31 11908378 frs-core:Non-currentFinancialInstruments 2026-03-31 11908378 frs-core:ComputerEquipment 2026-03-31 11908378 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11908378 frs-core:ComputerEquipment 2025-03-31 11908378 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 11908378 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 11908378 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 11908378 frs-core:FurnitureFittings 2026-03-31 11908378 frs-core:FurnitureFittings 2025-04-01 2026-03-31 11908378 frs-core:FurnitureFittings 2025-03-31 11908378 frs-core:ShareCapital 2026-03-31 11908378 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11908378 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11908378 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11908378 frs-bus:SmallEntities 2025-04-01 2026-03-31 11908378 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11908378 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11908378 frs-bus:Director1 2025-04-01 2026-03-31 11908378 frs-bus:Director1 2025-03-31 11908378 frs-bus:Director1 2026-03-31 11908378 frs-bus:Director2 2025-04-01 2026-03-31 11908378 frs-bus:Director2 2025-03-31 11908378 frs-bus:Director2 2026-03-31 11908378 frs-countries:EnglandWales 2025-04-01 2026-03-31 11908378 2024-03-31 11908378 2025-03-31 11908378 2024-04-01 2025-03-31 11908378 frs-core:CurrentFinancialInstruments 2025-03-31 11908378 frs-core:Non-currentFinancialInstruments 2025-03-31 11908378 frs-core:ShareCapital 2025-03-31 11908378 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11908378
Nebelli Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nebelli Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Unaudited Financial Statements

Contents
| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Nebelli Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
Report of the Accountant to the directors of Nebelli Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2026.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Signed
06/05/2026

Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Nebelli Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11908378

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 1,890 |  | 2,205
Tangible Assets | 4 |  | 1,619 |  | 2,158
|  |  | 3,509 |  | 4,363
CURRENT ASSETS
Debtors | 5 | 18,260 |  | 17,004 |
Cash at bank and in hand |  | 1,170 |  | 4,168 |
|  | 19,430 |  | 21,172 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,531 ) |  | (16,378 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,899 |  | 4,794
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,408 |  | 9,157
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,753 ) |  | (7,570 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (667 ) |  | (829 )
NET ASSETS |  |  | 988 |  | 758
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 888 |  | 658
SHAREHOLDERS' FUNDS |  |  | 988 |  | 758

Page 2
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Nebelli Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 T Church Director
06/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Nebelli Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
1.4. 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:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

Page 4
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Nebelli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
3. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 April 2025 | 3,150
As at 31 March 2026 | 3,150
Amortisation
As at 1 April 2025 | 945
Provided during the period | 315
As at 31 March 2026 | 1,260

...CONTINUED
Page 5
Page 6
Nebelli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 1,890
As at 1 April 2025 | 2,205

4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 1,513 | 5,457 | 6,970
Disposals | (64 ) | - | (64 )
As at 31 March 2026 | 1,449 | 5,457 | 6,906
Depreciation
As at 1 April 2025 | 961 | 3,851 | 4,812
Provided during the period | 138 | 401 | 539
Disposals | - | (64 ) | (64 )
As at 31 March 2026 | 1,099 | 4,188 | 5,287
Net Book Value
As at 31 March 2026 | 350 | 1,269 | 1,619
As at 1 April 2025 | 552 | 1,606 | 2,158

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,844 |  | 17,004
Other debtors | 5,416 |  | -
| 18,260 |  | 17,004

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,816 |  | 1,817
Other creditors | 155 |  | 1,947
Taxation and social security | 13,560 |  | 12,614
| 15,531 |  | 16,378

Page 6
Page 7
Nebelli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,753 |  | 7,570
| 5,753 |  | 7,570

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
The company operates a joint current account with directors. At the date of the balance sheet the company was owed £5,416 by Mr T Church and Mrs S Church. This will be repaid within nine months of the year end.

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Stacey Church | - | 2,708 | - | - | 2,708
Mr Tom Church | - | 2,708 | - | - | 2,708

The above loan is unsecured, interest free and repayable on demand.
10. General Information
Nebelli Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11908378 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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