Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 December 2023 false 1 April 2025 31 March 2026 31 March 2026 07440538 Dr James Bebb Dr Caroline Parnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07440538 2025-03-31 07440538 2026-03-31 07440538 2025-04-01 2026-03-31 07440538 frs-core:CurrentFinancialInstruments 2026-03-31 07440538 frs-core:ComputerEquipment 2026-03-31 07440538 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07440538 frs-core:ComputerEquipment 2025-03-31 07440538 frs-core:FurnitureFittings 2026-03-31 07440538 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07440538 frs-core:FurnitureFittings 2025-03-31 07440538 frs-core:NetGoodwill 2026-03-31 07440538 frs-core:NetGoodwill 2025-03-31 07440538 frs-core:ShareCapital 2026-03-31 07440538 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07440538 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07440538 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07440538 frs-bus:SmallEntities 2025-04-01 2026-03-31 07440538 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07440538 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07440538 frs-core:UnlistedNon-exchangeTraded 2026-03-31 07440538 frs-core:UnlistedNon-exchangeTraded 2025-03-31 07440538 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 07440538 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 07440538 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 07440538 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 07440538 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 07440538 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 07440538 frs-bus:Director1 2025-04-01 2026-03-31 07440538 frs-bus:Director1 2025-03-31 07440538 frs-bus:Director1 2026-03-31 07440538 frs-bus:Director2 2025-04-01 2026-03-31 07440538 frs-countries:EnglandWales 2025-04-01 2026-03-31 07440538 2023-11-30 07440538 2025-03-31 07440538 2023-12-01 2025-03-31 07440538 frs-core:CurrentFinancialInstruments 2025-03-31 07440538 frs-core:ShareCapital 2025-03-31 07440538 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07440538
James Bebb Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07440538
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,627 7,033
Investments 6 9,407 2,896
15,034 9,929
CURRENT ASSETS
Debtors 7 84,486 77,409
Cash at bank and in hand 48,286 61,124
132,772 138,533
Creditors: Amounts Falling Due Within One Year 8 (13,730 ) (28,982 )
NET CURRENT ASSETS (LIABILITIES) 119,042 109,551
TOTAL ASSETS LESS CURRENT LIABILITIES 134,076 119,480
NET ASSETS 134,076 119,480
CAPITAL AND RESERVES
Called up share capital 9 201 201
Profit and Loss Account 133,875 119,279
SHAREHOLDERS' FUNDS 134,076 119,480
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 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
Dr James Bebb
Director
15/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
James Bebb Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07440538 . The registered office is Normanby Gateway , Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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 20% reducing balance
Computer Equipment 20% straight line
2.4. 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 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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 40,000
As at 31 March 2026 40,000
Amortisation
As at 1 April 2025 40,000
As at 31 March 2026 40,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 2,413 14,992 17,405
As at 31 March 2026 2,413 14,992 17,405
Depreciation
As at 1 April 2025 1,342 9,030 10,372
Provided during the period 214 1,192 1,406
As at 31 March 2026 1,556 10,222 11,778
Net Book Value
As at 31 March 2026 857 4,770 5,627
As at 1 April 2025 1,071 5,962 7,033
Page 4
Page 5
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 2,896
Additions 6,000
Revaluations 511
As at 31 March 2026 9,407
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 9,407
As at 1 April 2025 2,896
7. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Trade debtors 7,470 2,985
Other debtors 77,016 74,424
84,486 77,409
8. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Trade creditors 837 677
Other creditors 1,380 961
Taxation and social security 11,513 27,344
13,730 28,982
9. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 201 201
Page 5
Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Dr James Bebb 55,567 46,052 (44,505 ) - 57,114
Interest has been charged on the loan at a rate of 2.25%.
Page 6