Acorah Software Products - Accounts Production 19.2.350 false true true false 12 June 2024 30 June 2025 30 June 2025 15773322 Mr T Knapp Mr A D Sesto iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15773322 2024-06-11 15773322 2025-06-30 15773322 2024-06-12 2025-06-30 15773322 frs-core:CurrentFinancialInstruments 2025-06-30 15773322 frs-core:ShareCapital 2025-06-30 15773322 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 15773322 frs-bus:PrivateLimitedCompanyLtd 2024-06-12 2025-06-30 15773322 frs-bus:FilletedAccounts 2024-06-12 2025-06-30 15773322 frs-bus:SmallEntities 2024-06-12 2025-06-30 15773322 frs-bus:AuditExempt-NoAccountantsReport 2024-06-12 2025-06-30 15773322 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-12 2025-06-30 15773322 frs-bus:Director1 2024-06-12 2025-06-30 15773322 frs-bus:Director2 2024-06-12 2025-06-30 15773322 frs-bus:Director2 2024-06-11 15773322 frs-bus:Director2 2025-06-30 15773322 frs-countries:EnglandWales 2024-06-12 2025-06-30
Registered number: 15773322
Newborn Office Limited
Unaudited Financial Statements
For the Period 12 June 2024 to 30 June 2025
Newborn Office Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Newborn Office Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 15773322

| 30 June 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 939 |
Cash at bank and in hand |  | 326 |
|  | 1,265 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,251 )
NET LIABILITIES |  |  | (2,251 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Income Statement |  |  | (2,351 )
SHAREHOLDERS' FUNDS |  |  | (2,251)

For the period ending 30 June 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 Income Statement.
On behalf of the board

Mr T Knapp Director
24/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Newborn Office Limited
Notes to the Financial Statements
For the Period 12 June 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Newborn Office Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15773322 . The registered office is 32 Craven Hill Gardens, London, W2 3EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
These financial statements for the period ended 30 June 2025 are the first financial statements of Newborn Office Limited prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 12 June 2024.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Taxation
Taxation for the year comprises of current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of
financial position date.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are
estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
Newborn Office Limited
Notes to the Financial Statements (continued)
For the Period 12 June 2024 to 30 June 2025
4. Debtors

| 30 June 2025
--- | ---
| £
Due within one year
Other debtors | 100
Directors' loan accounts | 839
| 939

5. Creditors: Amounts Falling Due Within One Year

| 30 June 2025
--- | ---
| £
Accruals and deferred income | 800
Directors' loan accounts | 2,716
| 3,516

6. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

During the period, the company issued 100 Ordinary shares at par value of £1 per share. As at 30 June 2025 there are 100 Ordinary shares in issue.
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 12 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr A D Sesto | - | 9,821 | (8,981 ) | - | 839

The above loan will be repaid within 9 months of the year end.
8. Related Party Transactions
As at the year-end, the directors' loan account balance of Mr T Knapp is £2,716. This amount is a current liability, of which interest is charged at a rate of 2.25% per annum on any overdrawn balance in the year that is above £10,000.
As at the year-end, the directors' loan account balance of Mr A Sesto is £839. This amount is a current asset, of which interest is charged at a rate of 2.25% per annum on any overdrawn balance in the year that is above £10,000. This outstanding amount will be repaid to the company within nine months of the year-end.
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