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 10382133 Mr Matthew Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10382133 2025-03-31 10382133 2026-03-31 10382133 2025-04-01 2026-03-31 10382133 frs-core:CurrentFinancialInstruments 2026-03-31 10382133 frs-core:Non-currentFinancialInstruments 2026-03-31 10382133 frs-core:ComputerEquipment 2026-03-31 10382133 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10382133 frs-core:ComputerEquipment 2025-03-31 10382133 frs-core:FurnitureFittings 2026-03-31 10382133 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10382133 frs-core:FurnitureFittings 2025-03-31 10382133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 10382133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 10382133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 10382133 frs-core:ShareCapital 2026-03-31 10382133 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10382133 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10382133 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10382133 frs-bus:SmallEntities 2025-04-01 2026-03-31 10382133 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10382133 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10382133 frs-bus:Director1 2025-04-01 2026-03-31 10382133 frs-countries:EnglandWales 2025-04-01 2026-03-31 10382133 2024-03-31 10382133 2025-03-31 10382133 2024-04-01 2025-03-31 10382133 frs-core:CurrentFinancialInstruments 2025-03-31 10382133 frs-core:Non-currentFinancialInstruments 2025-03-31 10382133 frs-core:ShareCapital 2025-03-31 10382133 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10382133
BeingThinkingDoing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10382133
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 36,517 43,007
36,517 43,007
CURRENT ASSETS
Debtors 4 21,949 5,038
Cash at bank and in hand - 900
21,949 5,938
Creditors: Amounts Falling Due Within One Year 5 (48,960 ) (28,823 )
NET CURRENT ASSETS (LIABILITIES) (27,011 ) (22,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,506 20,122
Creditors: Amounts Falling Due After More Than One Year 6 - (1,701 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (191 ) (300 )
NET ASSETS 9,315 18,121
CAPITAL AND RESERVES
Called up share capital 7 6 6
Profit and Loss Account 9,309 18,115
SHAREHOLDERS' FUNDS 9,315 18,121
Page 1
Page 2
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 Matthew Brown
Director
20th May 2026
The notes on pages 3 to 5 form part of these financial statements.
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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 represents amounts receivable for services rendered net of VAT.
1.3. 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:
Freehold 10% Straight line
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
1.4. 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 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.
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2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
3. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 59,181 5,572 3,598 68,351
Disposals - (4,711 ) (1,669 ) (6,380 )
As at 31 March 2026 59,181 861 1,929 61,971
Depreciation
As at 1 April 2025 17,754 5,209 2,381 25,344
Provided during the period 5,918 90 482 6,490
Disposals - (4,711 ) (1,669 ) (6,380 )
As at 31 March 2026 23,672 588 1,194 25,454
Net Book Value
As at 31 March 2026 35,509 273 735 36,517
As at 1 April 2025 41,427 363 1,217 43,007
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 21,949 5,038
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 946 220
Bank loans and overdrafts 1,704 2,858
Corporation tax 14,134 9,767
VAT 2,492 3,280
Accruals and deferred income 1,640 1,510
Director's loan account 28,044 11,188
48,960 28,823
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6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,701
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 6 6
8. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 20,690 19,723
Page 5