Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08228498 Mr James Smith Mr Neil Roddis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08228498 2024-09-30 08228498 2025-09-30 08228498 2024-10-01 2025-09-30 08228498 frs-core:CurrentFinancialInstruments 2025-09-30 08228498 frs-core:ComputerEquipment 2025-09-30 08228498 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08228498 frs-core:ComputerEquipment 2024-09-30 08228498 frs-core:FurnitureFittings 2025-09-30 08228498 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08228498 frs-core:FurnitureFittings 2024-09-30 08228498 frs-core:ShareCapital 2025-09-30 08228498 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08228498 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08228498 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08228498 frs-bus:SmallEntities 2024-10-01 2025-09-30 08228498 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08228498 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08228498 frs-bus:Director1 2024-10-01 2025-09-30 08228498 frs-bus:Director2 2024-10-01 2025-09-30 08228498 frs-countries:EnglandWales 2024-10-01 2025-09-30 08228498 2023-09-30 08228498 2024-09-30 08228498 2023-10-01 2024-09-30 08228498 frs-core:CurrentFinancialInstruments 2024-09-30 08228498 frs-core:ShareCapital 2024-09-30 08228498 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08228498
Fluid Digital Media Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08228498
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,311 9,748
7,311 9,748
CURRENT ASSETS
Debtors 5 30,046 84,076
Cash at bank and in hand 8,596 145,743
38,642 229,819
Creditors: Amounts Falling Due Within One Year 6 (56,746 ) (61,717 )
NET CURRENT ASSETS (LIABILITIES) (18,104 ) 168,102
TOTAL ASSETS LESS CURRENT LIABILITIES (10,793 ) 177,850
NET (LIABILITIES)/ASSETS (10,793 ) 177,850
CAPITAL AND RESERVES
Called up share capital 7 560 560
Profit and Loss Account (11,353 ) 177,290
SHAREHOLDERS' FUNDS (10,793) 177,850
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For the year ending 30 September 2025 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 James Smith
Director
Mr Neil Roddis
Director
19/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fluid Digital Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08228498 . The registered office is 12 Tenby Street, Birmingham, B1 3AJ.
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. 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.
2.3. 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 216 19,053 19,269
As at 30 September 2025 216 19,053 19,269
Depreciation
As at 1 October 2024 204 9,317 9,521
Provided during the period 3 2,434 2,437
As at 30 September 2025 207 11,751 11,958
Net Book Value
As at 30 September 2025 9 7,302 7,311
As at 1 October 2024 12 9,736 9,748
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,884 31,509
Other debtors 4,162 52,567
30,046 84,076
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,400 15,541
Other taxes and social security 21,910 14,487
Other creditors 28,436 31,689
56,746 61,717
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 560 560
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8. Related Party Transactions
Within Other Creditors due within one year there is £22,152 (2024: £21,533) owed to Fluid Graphic Designs Limited. The previous years balance was shown in Other Debtors as it was owed to the company. Both companies are under the control of the same shareholders.
9. Going Concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore adopt the going concern basis of accounting in preparing the financial statements.
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