Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04948718 Mrs C Gumbleton Mr M Snowdon Mrs C Gumbleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04948718 2024-10-31 04948718 2025-10-31 04948718 2024-11-01 2025-10-31 04948718 frs-core:CurrentFinancialInstruments 2025-10-31 04948718 frs-core:Non-currentFinancialInstruments 2025-10-31 04948718 frs-core:ComputerEquipment 2025-10-31 04948718 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04948718 frs-core:ComputerEquipment 2024-10-31 04948718 frs-core:PlantMachinery 2025-10-31 04948718 frs-core:PlantMachinery 2024-11-01 2025-10-31 04948718 frs-core:PlantMachinery 2024-10-31 04948718 frs-core:ShareCapital 2025-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04948718 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04948718 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04948718 frs-bus:SmallEntities 2024-11-01 2025-10-31 04948718 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04948718 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04948718 frs-bus:Director1 2024-11-01 2025-10-31 04948718 frs-bus:Director2 2024-11-01 2025-10-31 04948718 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04948718 frs-countries:EnglandWales 2024-11-01 2025-10-31 04948718 2023-10-31 04948718 2024-10-31 04948718 2023-11-01 2024-10-31 04948718 frs-core:CurrentFinancialInstruments 2024-10-31 04948718 frs-core:Non-currentFinancialInstruments 2024-10-31 04948718 frs-core:ShareCapital 2024-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04948718
Black Dog French Polishing Services Ltd
Financial Statements
For The Year Ended 31 October 2025
Oakensen (Bristol)
Chartered Accountants
Westbury Court, Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Black Dog French Polishing Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Black Dog French Polishing Services Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 04948718

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,732 |  | 4,898
|  |  | 3,732 |  | 4,898
CURRENT ASSETS
Stocks | 5 | 1,329 |  | 1,674 |
Debtors | 6 | - |  | 366 |
Cash at bank and in hand |  | 12,830 |  | 12,623 |
|  | 14,159 |  | 14,663 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,752 ) |  | (1,866 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,407 |  | 12,797
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,139 |  | 17,695
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (13,830 ) |  | (12,019 )
NET ASSETS |  |  | 1,309 |  | 5,676
CAPITAL AND RESERVES
Called up share capital | 9 |  | 99 |  | 99
Profit and Loss Account |  |  | 1,210 |  | 5,577
SHAREHOLDERS' FUNDS |  |  | 1,309 |  | 5,676

Page 1
Page 2
Black Dog French Polishing Services Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 M Snowdon Director
27 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Black Dog French Polishing Services Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Black Dog French Polishing Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04948718 . The registered office is Unit 7 Leighton Court Farm, Lower Eggleton, Ledbury, Hereford, HR8 2UN.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Plant & Machinery | 7 Years
Computer Equipment | 7 Years

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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Black Dog French Polishing Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 13,294 | 3,072 | 16,366
Additions | 356 | 139 | 495
As at 31 October 2025 | 13,650 | 3,211 | 16,861
Depreciation
As at 1 November 2024 | 9,177 | 2,291 | 11,468
Provided during the period | 1,281 | 380 | 1,661
As at 31 October 2025 | 10,458 | 2,671 | 13,129
Net Book Value
As at 31 October 2025 | 3,192 | 540 | 3,732
As at 1 November 2024 | 4,117 | 781 | 4,898

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,329 |  | 1,674

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 366

Page 4
Page 5
Black Dog French Polishing Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 880 |  | -
Other creditors | 1,872 |  | 1,848
Taxation and social security | - |  | 18
| 2,752 |  | 1,866

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 13,830 |  | 12,019

Included in other creditors due after one year is £13,830 (2024: £12,019) owed from the company to the directors.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

Page 5