Acorah Software Products - Accounts Production 19.2.350 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08757546 Mrs Heather Derrick Mr Steven Derrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08757546 2025-01-31 08757546 2026-01-31 08757546 2025-02-01 2026-01-31 08757546 frs-core:CurrentFinancialInstruments 2026-01-31 08757546 frs-core:PlantMachinery 2026-01-31 08757546 frs-core:PlantMachinery 2025-02-01 2026-01-31 08757546 frs-core:PlantMachinery 2025-01-31 08757546 frs-core:ShareCapital 2026-01-31 08757546 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08757546 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08757546 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08757546 frs-bus:SmallEntities 2025-02-01 2026-01-31 08757546 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 08757546 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08757546 frs-core:DeferredTaxation 2025-02-01 2026-01-31 08757546 frs-core:DeferredTaxation 2025-01-31 08757546 frs-core:DeferredTaxation 2026-01-31 08757546 frs-bus:Director1 2025-02-01 2026-01-31 08757546 frs-bus:Director2 2025-02-01 2026-01-31 08757546 frs-countries:EnglandWales 2025-02-01 2026-01-31 08757546 2024-01-31 08757546 2025-01-31 08757546 2024-02-01 2025-01-31 08757546 frs-core:CurrentFinancialInstruments 2025-01-31 08757546 frs-core:ShareCapital 2025-01-31 08757546 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08757546
COMMUNICATIONS UNLEASHED LTD
Financial Statements
For The Year Ended 31 January 2026
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
COMMUNICATIONS UNLEASHED LTD
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
COMMUNICATIONS UNLEASHED LTD
Accountant's Report
For The Year Ended 31 January 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of COMMUNICATIONS UNLEASHED LTD for the year ended 31 January 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of COMMUNICATIONS UNLEASHED LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of COMMUNICATIONS UNLEASHED LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of COMMUNICATIONS UNLEASHED LTD and state those matters that we have agreed to state to the directors of COMMUNICATIONS UNLEASHED LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COMMUNICATIONS UNLEASHED LTD and its directors as a body for our work or for this report.
It is your duty to ensure that COMMUNICATIONS UNLEASHED LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of COMMUNICATIONS UNLEASHED LTD . You consider that COMMUNICATIONS UNLEASHED LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of COMMUNICATIONS UNLEASHED LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
21st May 2026

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
COMMUNICATIONS UNLEASHED LTD
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 08757546

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,104 |  | 5,052
Investment Properties | 5 |  | 191,018 |  | 191,018
|  |  | 195,122 |  | 196,070
CURRENT ASSETS
Debtors | 6 | 33,021 |  | 28,199 |
Cash at bank and in hand |  | 57,106 |  | 76,007 |
|  | 90,127 |  | 104,206 |
Creditors: Amounts Falling Due Within One Year | 7 | (170,908 ) |  | (156,299 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (80,781 ) |  | (52,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 114,341 |  | 143,977
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (780 ) |  | (960 )
NET ASSETS |  |  | 113,561 |  | 143,017
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Income Statement |  |  | 113,557 |  | 143,013
SHAREHOLDERS' FUNDS |  |  | 113,561 |  | 143,017

Page 2
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COMMUNICATIONS UNLEASHED LTD
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

Mrs Heather Derrick Director | Mr Steven Derrick Director
21st May 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
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COMMUNICATIONS UNLEASHED LTD
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
COMMUNICATIONS UNLEASHED LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08757546 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Plant & Machinery | 25% reducing balance basis

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
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COMMUNICATIONS UNLEASHED LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 February 2025 | 13,622
Additions | 432
As at 31 January 2026 | 14,054

...CONTINUED
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COMMUNICATIONS UNLEASHED LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025 | 8,570
Provided during the period | 1,380
As at 31 January 2026 | 9,950
Net Book Value
As at 31 January 2026 | 4,104
As at 1 February 2025 | 5,052

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 191,018

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,970 |  | 24,970
Prepayments and accrued income | 3,051 |  | 3,229
| 33,021 |  | 28,199

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,531 |  | 434
Corporation tax | 11,301 |  | 9,441
VAT | 14,408 |  | 12,686
Other creditors | 1,509 |  | 2,577
Accruals and deferred income | 2,095 |  | 1,778
Directors' loan accounts | 140,064 |  | 129,383
| 170,908 |  | 156,299

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 780 |  | 960

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COMMUNICATIONS UNLEASHED LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2025 | 960 | 960
Deferred taxation | (180 ) | (180 )
Balance at 31 January 2026 | 780 | 780

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

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