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 11779479 Mr Mark Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11779479 2025-03-31 11779479 2026-03-31 11779479 2025-04-01 2026-03-31 11779479 frs-core:CurrentFinancialInstruments 2026-03-31 11779479 frs-core:Non-currentFinancialInstruments 2026-03-31 11779479 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11779479 frs-core:MotorVehicles 2025-04-01 2026-03-31 11779479 frs-core:PlantMachinery 2026-03-31 11779479 frs-core:PlantMachinery 2025-04-01 2026-03-31 11779479 frs-core:PlantMachinery 2025-03-31 11779479 frs-core:SharePremium 2026-03-31 11779479 frs-core:ShareCapital 2026-03-31 11779479 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11779479 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11779479 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11779479 frs-bus:SmallEntities 2025-04-01 2026-03-31 11779479 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11779479 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11779479 frs-core:UnlistedNon-exchangeTraded 2026-03-31 11779479 frs-core:UnlistedNon-exchangeTraded 2025-03-31 11779479 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 11779479 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 11779479 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11779479 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 11779479 frs-bus:Director1 2025-04-01 2026-03-31 11779479 frs-countries:EnglandWales 2025-04-01 2026-03-31 11779479 2024-03-31 11779479 2025-03-31 11779479 2024-04-01 2025-03-31 11779479 frs-core:CurrentFinancialInstruments 2025-03-31 11779479 frs-core:Non-currentFinancialInstruments 2025-03-31 11779479 frs-core:SharePremium 2025-03-31 11779479 frs-core:ShareCapital 2025-03-31 11779479 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11779479
Bear Hug Entertainment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11779479
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 5,719 86
Investments 4 1 1
5,720 87
CURRENT ASSETS
Debtors 5 3,086,943 2,691,055
Cash at bank and in hand 273,013 315,325
3,359,956 3,006,380
Creditors: Amounts Falling Due Within One Year 6 (353,411 ) (54,401 )
NET CURRENT ASSETS (LIABILITIES) 3,006,545 2,951,979
TOTAL ASSETS LESS CURRENT LIABILITIES 3,012,265 2,952,066
Creditors: Amounts Falling Due After More Than One Year 7 (56,431 ) (13,104 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,430 ) -
NET ASSETS 2,954,404 2,938,962
CAPITAL AND RESERVES
Called up share capital 8 116 116
Share premium account 662,460 662,460
Profit and Loss Account 2,291,828 2,276,386
SHAREHOLDERS' FUNDS 2,954,404 2,938,962
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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 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 Mark Rose
Director
20th 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. 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 rendering of services.

1.3. 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:
Motor Vehicles 3 years straight line
Computer Equipment 3 years straight line
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2025: 3)
3 3
Page 3
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3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 87,874
Additions 8,579
As at 31 March 2026 96,453
Depreciation
As at 1 April 2025 87,788
Provided during the period 2,946
As at 31 March 2026 90,734
Net Book Value
As at 31 March 2026 5,719
As at 1 April 2025 86
4. Investments
Unlisted
£
Cost
As at 1 April 2025 1
As at 31 March 2026 1
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 1
As at 1 April 2025 1
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 403,027 2,679
403,027 2,679
Due after more than one year
Other debtors 2,683,916 2,688,376
2,683,916 2,688,376
3,086,943 2,691,055
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 53,575 1,812
Bank loans and overdrafts 28,032 7,500
Other creditors 266,353 41,284
Taxation and social security 5,451 3,805
353,411 54,401
The company has taken advantage of the Coronavirus Bounce Back Loan Scheme (BBL). The interest on the loan is at 2.5% per annum over the Bank of England Base Rate for the entire term. The carrying amount at the year end is £7,892 (2025: £20,604). 
During the year, the company also entered into a term loan facility with Barclays Plc with an original principal amount of £84,000 (2025: £Nil). The loan is repayable by monthly instalments over a period of 5 years. As at the reporting date, the outstanding balance was £76,571 (2025: £Nil).
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 56,431 13,104
56,431 13,104
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 116 116
9. Related Party Transactions
During the period, the company had a loan balance with its wholly owned subsidiary, Bear Hug Game Ltd, which is under the common control of the director. At the year end, the amount included within debtors was £2,659,916 (2025: £2,688,376).
10. General Information
Bear Hug Entertainment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11779479 . The registered office is UNITS A-J AUSTEN HOUSE STATION VIEW, GUILDFORD, GU1 4AR.
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