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 01981882 Mr A Penkett Mr F Mcguire Mr S Penkett Mrs D Penkett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01981882 2025-03-31 01981882 2026-03-31 01981882 2025-04-01 2026-03-31 01981882 frs-core:CurrentFinancialInstruments 2026-03-31 01981882 frs-core:ComputerEquipment 2026-03-31 01981882 frs-core:ComputerEquipment 2025-04-01 2026-03-31 01981882 frs-core:ComputerEquipment 2025-03-31 01981882 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 01981882 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 01981882 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 01981882 frs-core:OtherReservesSubtotal 2025-03-31 01981882 frs-core:OtherReservesSubtotal 2026-03-31 01981882 frs-core:SharePremium 2025-03-31 01981882 frs-core:SharePremium 2026-03-31 01981882 frs-core:ShareCapital 2026-03-31 01981882 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 01981882 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 01981882 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 01981882 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01981882 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 01981882 frs-bus:SmallEntities 2025-04-01 2026-03-31 01981882 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01981882 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01981882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 01981882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 01981882 frs-core:CostValuation 2025-03-31 01981882 frs-core:CostValuation 2026-03-31 01981882 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 01981882 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 01981882 frs-bus:Director1 2025-04-01 2026-03-31 01981882 frs-bus:Director2 2025-04-01 2026-03-31 01981882 frs-bus:Director3 2025-04-01 2026-03-31 01981882 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 01981882 frs-countries:EnglandWales 2025-04-01 2026-03-31 01981882 2024-03-31 01981882 2025-03-31 01981882 2024-04-01 2025-03-31 01981882 frs-core:CurrentFinancialInstruments 2025-03-31 01981882 frs-core:OtherReservesSubtotal 2025-03-31 01981882 frs-core:SharePremium 2025-03-31 01981882 frs-core:ShareCapital 2025-03-31 01981882 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01981882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31
Registered number: 01981882
Flakebest Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bishops Chartered Accountants
Flakebest Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Flakebest Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Flakebest Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Flakebest Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Flakebest Limited , as a body, in accordance with the terms of our engagement letter dated 29 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Flakebest Limited and state those matters that we have agreed to state to the directors of Flakebest Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flakebest Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Flakebest Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Flakebest Limited . You consider that Flakebest Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Flakebest Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14/05/2026

Bishops Chartered Accountants
ICAEW
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 1
Page 2
Flakebest Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 01981882

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 260 |  | 125,346
Investments | 5 |  | 100 |  | 100
|  |  | 360 |  | 125,446
CURRENT ASSETS
Debtors | 6 | (362 ) |  | - |
Cash at bank and in hand |  | 208,681 |  | 117,393 |
|  | 208,319 |  | 117,393 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,558 ) |  | (79,229 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 206,761 |  | 38,164
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 207,121 |  | 163,610
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (49 ) |  | (10,516 )
NET ASSETS |  |  | 207,072 |  | 153,094
CAPITAL AND RESERVES
Called up share capital | 8 |  | 131 |  | 131
Share premium account |  |  | 103,038 |  | 103,038
Other reserves |  |  | (63,786 ) |  | (63,786 )
Fair value reserve | 9 |  | - |  | 55,000
Profit and Loss Account |  |  | 167,689 |  | 58,711
SHAREHOLDERS' FUNDS |  |  | 207,072 |  | 153,094

Page 2
Page 3
Flakebest Limited
Balance Sheet (continued)
As At 31 March 2026
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 A Penkett Director
14/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Flakebest Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Flakebest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01981882 . The registered office is Apartment 4 Lea Bank Hall, College Lane, Rawtenstall, Lancashire, BB4 7LA.
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:

Computer Equipment | 25% on reducing balance

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.
Page 4
Page 5
Flakebest Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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 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. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 125,000 | 4,199 | 129,199
Disposals | (70,000 ) | - | (70,000 )
Revaluation | (55,000 ) | - | (55,000 )
As at 31 March 2026 | - | 4,199 | 4,199
Depreciation
As at 1 April 2025 | - | 3,853 | 3,853
Provided during the period | - | 86 | 86
As at 31 March 2026 | - | 3,939 | 3,939

...CONTINUED
Page 5
Page 6
Flakebest Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | - | 260 | 260
As at 1 April 2025 | 125,000 | 346 | 125,346

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 100
As at 31 March 2026 | 100
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 100
As at 1 April 2025 | 100

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | (362) |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 57 |  | 13,731
Other creditors | 1,200 |  | 65,498
Taxation and social security | 301 |  | -
| 1,558 |  | 79,229

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 131 |  | 131

Page 6
Page 7
Flakebest Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Reserves

| Share Premium | Other reserves | Fair value reserve | Profit and Loss Account
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2025 | 103,038 | (63,786 ) | 55,000 | 58,711
Profit for the year and total comprehensive income | - | - | - | 168,035
Dividends paid | - | - | - | (114,057)
Movements in fair value reserve | - | - | (55,000) | -
Transfer to/from Fair value reserve | - | - | - | 55,000
As at 31 March 2026 | 103,038 | (63,786 ) | - | 167,689

Page 7