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 4455756 Mr Neil Bullock Mrs Claire Bullock Mr Peter McAughey NB & CB Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4455756 2025-03-31 4455756 2026-03-31 4455756 2025-04-01 2026-03-31 4455756 frs-core:CurrentFinancialInstruments 2026-03-31 4455756 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 4455756 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 4455756 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 4455756 frs-core:MotorVehicles 2025-04-01 2026-03-31 4455756 frs-core:PlantMachinery 2026-03-31 4455756 frs-core:PlantMachinery 2025-04-01 2026-03-31 4455756 frs-core:PlantMachinery 2025-03-31 4455756 frs-core:WithinOneYear 2026-03-31 4455756 frs-core:ShareCapital 2026-03-31 4455756 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 4455756 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 4455756 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 4455756 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 4455756 frs-bus:SmallEntities 2025-04-01 2026-03-31 4455756 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 4455756 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 4455756 1 2025-04-01 2026-03-31 4455756 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 4455756 frs-bus:Director1 2025-04-01 2026-03-31 4455756 frs-bus:Director2 2025-04-01 2026-03-31 4455756 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 4455756 frs-countries:EnglandWales 2025-04-01 2026-03-31 4455756 2024-03-31 4455756 2025-03-31 4455756 2024-04-01 2025-03-31 4455756 frs-core:CurrentFinancialInstruments 2025-03-31 4455756 frs-core:BetweenOneFiveYears 2025-03-31 4455756 frs-core:WithinOneYear 2025-03-31 4455756 frs-core:ShareCapital 2024-03-31 4455756 frs-core:ShareCapital 2025-03-31 4455756 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 4455756 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 4455756 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 4455756 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31
Registered number: 4455756
Telebizz Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
PJM Accountancy
Chartered Accountants
Grovetown Barn
Yeolmbridge
Launceston
Cornwall
PL15 8NH
Telebizz Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
Telebizz Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 4455756

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 216,105 |  | 152,123
|  |  | 216,105 |  | 152,123
CURRENT ASSETS
Stocks | 5 | 1,700 |  | 1,000 |
Debtors | 6 | 412,654 |  | 332,436 |
Cash at bank and in hand |  | 384,648 |  | 381,959 |
|  | 799,002 |  | 715,395 |
Creditors: Amounts Falling Due Within One Year | 7 | (143,734 ) |  | (115,205 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 655,268 |  | 600,190
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 871,373 |  | 752,313
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (31,343 ) |  | (21,083 )
NET ASSETS |  |  | 840,030 |  | 731,230
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 839,930 |  | 731,130
SHAREHOLDERS' FUNDS |  |  | 840,030 |  | 731,230

Page 1
Page 2
Telebizz 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 Neil Bullock Director
4 June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Telebizz Limited
Statement of Changes in Equity
For The Year Ended 31 March 2026
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | 100 | 786,556 | 786,656
Profit for the year and total comprehensive income | - | 233,274 | 233,274
Dividends paid | - | (288,700) | (288,700)
As at 31 March 2025 and 1 April 2025 | 100 | 731,130 | 731,230
Profit for the year and total comprehensive income | - | 397,500 | 397,500
Dividends paid | - | (288,700) | (288,700)
As at 31 March 2026 | 100 | 839,930 | 840,030

Page 3
Page 4
Telebizz Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Telebizz Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4455756 . The registered office is 3 Eastern Wood Road, Langage Industrial Estate, Plympton, Devon, PL7 5ET.
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 rendering of services which 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 over their expected useful lives on the following bases:

Leasehold | 10% straight line
Plant & Machinery | 15-33.33% straight line
Motor Vehicles | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Telebizz Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2025: 41)
43 41
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 April 2025 | 35,372 | 469,948 | 505,320
Additions | - | 117,571 | 117,571
As at 31 March 2026 | 35,372 | 587,519 | 622,891
Depreciation
As at 1 April 2025 | 8,315 | 344,882 | 353,197
Provided during the period | 3,540 | 50,049 | 53,589
As at 31 March 2026 | 11,855 | 394,931 | 406,786
Net Book Value
As at 31 March 2026 | 23,517 | 192,588 | 216,105
As at 1 April 2025 | 27,057 | 125,066 | 152,123

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Packaging materials | 1,700 |  | 1,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 310,456 |  | 244,514
Prepayments and accrued income | 102,198 |  | 77,503
Other debtors | - |  | 813
Corporation tax recoverable | - |  | 9,606
| 412,654 |  | 332,436

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 46,783 |  | 39,863
Corporation tax | 8,095 |  | -
Other taxes and social security | 71,360 |  | 56,333
Other creditors | 3,050 |  | 2,975
Accruals and deferred income | 14,446 |  | 16,034
| 143,734 |  | 115,205

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 31,343 |  | 21,083

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 95,697 |  | 122,198
Later than one year and not later than five years | - |  | 95,697
| 95,697 |  | 217,895

Page 6
Page 7
Telebizz Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund (NEST). At the balance sheet date unpaid contributions of £3,050 (PY £2,975) were due to the fund. They are included in Other Creditors.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Telebizz Holdings Limited . Telebizz Holdings Limited was incorporated in England and Wales. The ultimate controlling party is NB & CB Holdings Limited who controls 100% of the shares of Telebizz Limited .
Page 7