Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10684071 Mr Stewart Tavener Mr Adam Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10684071 2025-03-31 10684071 2026-03-31 10684071 2025-04-01 2026-03-31 10684071 frs-core:CurrentFinancialInstruments 2026-03-31 10684071 frs-core:ComputerEquipment 2026-03-31 10684071 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10684071 frs-core:ComputerEquipment 2025-03-31 10684071 frs-core:FurnitureFittings 2026-03-31 10684071 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10684071 frs-core:FurnitureFittings 2025-03-31 10684071 frs-core:PlantMachinery 2026-03-31 10684071 frs-core:PlantMachinery 2025-04-01 2026-03-31 10684071 frs-core:PlantMachinery 2025-03-31 10684071 frs-core:ShareCapital 2026-03-31 10684071 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10684071 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10684071 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10684071 frs-bus:SmallEntities 2025-04-01 2026-03-31 10684071 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10684071 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10684071 frs-bus:Director1 2025-04-01 2026-03-31 10684071 frs-bus:Director2 2025-04-01 2026-03-31 10684071 frs-countries:EnglandWales 2025-04-01 2026-03-31 10684071 2024-03-31 10684071 2025-03-31 10684071 2024-04-01 2025-03-31 10684071 frs-core:CurrentFinancialInstruments 2025-03-31 10684071 frs-core:ShareCapital 2025-03-31 10684071 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10684071
Extinct Audio Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10684071
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,114 10,287
8,114 10,287
CURRENT ASSETS
Stocks 5 55,725 42,151
Debtors 6 - 922
Cash at bank and in hand 17,300 23,941
73,025 67,014
Creditors: Amounts Falling Due Within One Year 7 (53,782 ) (53,608 )
NET CURRENT ASSETS (LIABILITIES) 19,243 13,406
TOTAL ASSETS LESS CURRENT LIABILITIES 27,357 23,693
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,542 ) (1,954 )
NET ASSETS 25,815 21,739
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 25,615 21,539
SHAREHOLDERS' FUNDS 25,815 21,739
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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
Mr Stewart Tavener
Director
14/05/2026
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
Extinct Audio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10684071 . The registered office is 30 Union Street, Southport, Merseyside, PR9 0QE.
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 when the repair has been completed and an invoice is raised.
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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 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 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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 16,931 1,725 1,832 20,488
Additions 531 - - 531
As at 31 March 2026 17,462 1,725 1,832 21,019
Depreciation
As at 1 April 2025 7,892 1,053 1,256 10,201
Provided during the period 2,392 168 144 2,704
As at 31 March 2026 10,284 1,221 1,400 12,905
Net Book Value
As at 31 March 2026 7,178 504 432 8,114
As at 1 April 2025 9,039 672 576 10,287
5. Stocks
2026 2025
£ £
Stock 55,725 42,151
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 46
Other debtors - 876
- 922
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 327
Bank loans and overdrafts 116 -
Other creditors 50,387 51,484
Taxation and social security 3,279 1,797
53,782 53,608
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
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