Acorah Software Products - Accounts Production 19.2.450 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 03196017 Mr David Pickford Mrs Sarah Pickford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03196017 2025-04-30 03196017 2026-04-30 03196017 2025-05-01 2026-04-30 03196017 frs-core:CurrentFinancialInstruments 2026-04-30 03196017 frs-core:ComputerEquipment 2026-04-30 03196017 frs-core:ComputerEquipment 2025-05-01 2026-04-30 03196017 frs-core:ComputerEquipment 2025-04-30 03196017 frs-core:ShareCapital 2026-04-30 03196017 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 03196017 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03196017 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 03196017 frs-bus:SmallEntities 2025-05-01 2026-04-30 03196017 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 03196017 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03196017 frs-core:DeferredTaxation 2025-05-01 2026-04-30 03196017 frs-core:DeferredTaxation 2025-04-30 03196017 frs-core:DeferredTaxation 2026-04-30 03196017 frs-bus:Director1 2025-05-01 2026-04-30 03196017 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 03196017 frs-countries:EnglandWales 2025-05-01 2026-04-30 03196017 2024-04-30 03196017 2025-04-30 03196017 2024-05-01 2025-04-30 03196017 frs-core:CurrentFinancialInstruments 2025-04-30 03196017 frs-core:ShareCapital 2025-04-30 03196017 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03196017
Memlink Systems Limited
Financial Statements
For The Year Ended 30 April 2026
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Memlink Systems Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
Memlink Systems Limited
Accountant's Report
For The Year Ended 30 April 2026
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Memlink Systems Limited for the year ended 30 April 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Memlink Systems Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Memlink Systems Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Memlink Systems Limited and state those matters that we have agreed to state to the director of Memlink Systems Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Memlink Systems Limited and its director as a body for our work or for this report.
It is your duty to ensure that Memlink Systems 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 Memlink Systems Limited . You consider that Memlink Systems Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Memlink Systems 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.

2nd June 2026

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
Memlink Systems Limited
Statement of Financial Position
As At 30 April 2026
Statement of Financial Position
Registered number: 03196017

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 302 |  | 754
|  |  | 302 |  | 754
CURRENT ASSETS
Stocks | 5 | 2,520 |  | 2,288 |
Debtors | 6 | 21,318 |  | 9,207 |
Cash at bank and in hand |  | 10,748 |  | 13,369 |
|  | 34,586 |  | 24,864 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,436 ) |  | (25,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,150 |  | (498 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,452 |  | 256
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (57 ) |  | (143 )
NET ASSETS |  |  | 3,395 |  | 113
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Income Statement |  |  | 3,391 |  | 109
SHAREHOLDERS' FUNDS |  |  | 3,395 |  | 113

Page 2
Page 3
Memlink Systems Limited
Statement of Financial Position (continued)
As At 30 April 2026
For the year ending 30 April 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 Income Statement.
On behalf of the board

Mr David Pickford Director
2nd June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Memlink Systems Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Memlink Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03196017 . The registered office is 18 Back Street, Clophill, Bedford, Bedfordshire, MK45 4BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 | 33% Straight line basis

2.5. 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.
Page 4
Page 5
Memlink Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.6. 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: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 3,875
As at 30 April 2026 | 3,875
Depreciation
As at 1 May 2025 | 3,121
Provided during the period | 452
As at 30 April 2026 | 3,573
Net Book Value
As at 30 April 2026 | 302
As at 1 May 2025 | 754

Page 5
Page 6
Memlink Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 2,520 |  | 2,288

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,776 |  | 7,800
Prepayments and accrued income | 1,542 |  | 1,407
| 21,318 |  | 9,207

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 75 |  | 75
Corporation tax | 15,982 |  | 14,402
Other taxes and social security | 650 |  | 569
VAT | 8,025 |  | 7,536
Accruals and deferred income | 1,255 |  | 1,238
Director's loan account | 5,449 |  | 1,542
| 31,436 |  | 25,362

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 57 |  | 143

Page 6
Page 7
Memlink Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 May 2025 | 143 | 143
Additions | (86 ) | (86)
Balance at 30 April 2026 | 57 | 57

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 7