Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 01689200 Mr Andrew Robinson Mr Andrew Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01689200 2025-01-31 01689200 2026-01-31 01689200 2025-02-01 2026-01-31 01689200 frs-core:CurrentFinancialInstruments 2026-01-31 01689200 frs-core:ComputerEquipment 2026-01-31 01689200 frs-core:ComputerEquipment 2025-02-01 2026-01-31 01689200 frs-core:ComputerEquipment 2025-01-31 01689200 frs-core:FurnitureFittings 2026-01-31 01689200 frs-core:FurnitureFittings 2025-02-01 2026-01-31 01689200 frs-core:FurnitureFittings 2025-01-31 01689200 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 01689200 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01689200 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 01689200 frs-core:MotorVehicles 2026-01-31 01689200 frs-core:MotorVehicles 2025-02-01 2026-01-31 01689200 frs-core:MotorVehicles 2025-01-31 01689200 frs-core:ShareCapital 2026-01-31 01689200 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 01689200 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01689200 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 01689200 frs-bus:SmallEntities 2025-02-01 2026-01-31 01689200 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01689200 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 01689200 frs-core:UnlistedNon-exchangeTraded 2026-01-31 01689200 frs-core:UnlistedNon-exchangeTraded 2025-01-31 01689200 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 01689200 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 01689200 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 01689200 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 01689200 frs-bus:Director1 2025-02-01 2026-01-31 01689200 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 01689200 frs-countries:EnglandWales 2025-02-01 2026-01-31 01689200 2024-01-31 01689200 2025-01-31 01689200 2024-02-01 2025-01-31 01689200 frs-core:CurrentFinancialInstruments 2025-01-31 01689200 frs-core:ShareCapital 2025-01-31 01689200 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 01689200 frs-core:CurrentFinancialInstruments 1 2025-01-31
Registered number: 01689200
Couriergram Nationwide Telegram Service Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01689200
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 83,594 46,036
Investment Properties 5 875,000 556,742
Investments 6 8 8
958,602 602,786
CURRENT ASSETS
Debtors 7 30,265 30,262
Cash at bank and in hand 904,280 804,290
934,545 834,552
Creditors: Amounts Falling Due Within One Year 8 (295,772 ) (256,563 )
NET CURRENT ASSETS (LIABILITIES) 638,773 577,989
TOTAL ASSETS LESS CURRENT LIABILITIES 1,597,375 1,180,775
NET ASSETS 1,597,375 1,180,775
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,597,275 1,180,675
SHAREHOLDERS' FUNDS 1,597,375 1,180,775
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andrew Robinson
Director
17 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Couriergram Nationwide Telegram Service Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 01689200 . The registered office is Mayleigh House Orchard Hill, Little Billing, Northampton, NN3 9AG.
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:
Freehold 0%
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% straight line
2.4. 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 profit and loss account.
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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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: NIL)
1 -
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 February 2025 15,170 88,130 1,466 1,056 105,822
Additions - 57,801 - - 57,801
Disposals - (14,065 ) (1,466 ) - (15,531 )
As at 31 January 2026 15,170 131,866 - 1,056 148,092
Depreciation
As at 1 February 2025 - 57,264 1,466 1,056 59,786
Provided during the period - 19,597 - - 19,597
Disposals - (13,419 ) (1,466 ) - (14,885 )
As at 31 January 2026 - 63,442 - 1,056 64,498
Net Book Value
As at 31 January 2026 15,170 68,424 - - 83,594
As at 1 February 2025 15,170 30,866 - - 46,036
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 556,742
Fair value adjustments 318,258
As at 31 January 2026 875,000
6. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 8
As at 31 January 2026 8
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 8
As at 1 February 2025 8
Page 4
Page 5
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 30,265 29,441
VAT - 821
30,265 30,262
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 45,083 35,026
VAT 1,512 -
Other creditors 249,176 181,536
Other creditors (1) - 40,000
Director's loan account 1 1
295,772 256,563
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5