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 06164236 Mr Mark Tubb Mark Tubb false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06164236 2025-03-31 06164236 2026-03-31 06164236 2025-04-01 2026-03-31 06164236 frs-core:CurrentFinancialInstruments 2026-03-31 06164236 frs-core:Non-currentFinancialInstruments 2026-03-31 06164236 frs-core:ComputerEquipment 2026-03-31 06164236 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06164236 frs-core:ComputerEquipment 2025-03-31 06164236 frs-core:FurnitureFittings 2026-03-31 06164236 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06164236 frs-core:FurnitureFittings 2025-03-31 06164236 frs-core:MotorVehicles 2025-04-01 2026-03-31 06164236 frs-core:PlantMachinery 2026-03-31 06164236 frs-core:PlantMachinery 2025-04-01 2026-03-31 06164236 frs-core:PlantMachinery 2025-03-31 06164236 frs-core:ShareCapital 2026-03-31 06164236 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06164236 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06164236 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06164236 frs-bus:SmallEntities 2025-04-01 2026-03-31 06164236 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06164236 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06164236 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 06164236 frs-bus:OrdinaryShareClass1 2026-03-31 06164236 1 2025-04-01 2026-03-31 06164236 frs-bus:Director1 2025-04-01 2026-03-31 06164236 frs-countries:EnglandWales 2025-04-01 2026-03-31 06164236 2024-03-31 06164236 2025-03-31 06164236 2024-04-01 2025-03-31 06164236 frs-core:CurrentFinancialInstruments 2025-03-31 06164236 frs-core:Non-currentFinancialInstruments 2025-03-31 06164236 frs-core:ShareCapital 2025-03-31 06164236 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06164236 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 06164236
Forum Publications Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ellyss Limited
Chartered Certified Accountants
Suite 1 Webb House
20 Bridge Road
Park Gate
Hampshire
SO31 7GE
Forum Publications Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Forum Publications Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06164236

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,327 |  | 3,990
|  |  | 2,327 |  | 3,990
CURRENT ASSETS
Stocks | 5 | - |  | 144 |
Debtors | 6 | 13,434 |  | 13,577 |
Cash at bank and in hand |  | 33,513 |  | 43,961 |
|  | 46,947 |  | 57,682 |
Creditors: Amounts Falling Due Within One Year | 7 | (41,342 ) |  | (48,632 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,605 |  | 9,050
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,932 |  | 13,040
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (705 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (582 ) |  | (998 )
NET ASSETS |  |  | 7,350 |  | 11,337
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Profit and Loss Account |  |  | 7,347 |  | 11,334
SHAREHOLDERS' FUNDS |  |  | 7,350 |  | 11,337

Page 1
Page 2
Forum Publications 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 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 Mark Tubb Director
18/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Forum Publications Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Forum Publications Limited Registered number 06164236 is a limited by shares company incorporated in England & Wales. The Registered Office is New Farm Road, Alresford, Hampshire, United Kingdom, SO24 9QE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 33.33% straight line method
Motor Vehicles | 25% Reducing balance method
Fixtures & Fittings | 20% straight line method
Computer Equipment | 33.33% straight line method

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 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.
...CONTINUED
Page 3
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Forum Publications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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.
2.6. 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
Sales, marketing and distribution | 2 |  | 2
| 4 |  | 4

4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 1,071 | 4,613 | 8,303 | 13,987
Additions | 300 | - | - | 300
As at 31 March 2026 | 1,371 | 4,613 | 8,303 | 14,287
Depreciation
As at 1 April 2025 | 748 | 3,053 | 6,196 | 9,997
Provided during the period | 325 | 662 | 976 | 1,963
As at 31 March 2026 | 1,073 | 3,715 | 7,172 | 11,960
Net Book Value
As at 31 March 2026 | 298 | 898 | 1,131 | 2,327
As at 1 April 2025 | 323 | 1,560 | 2,107 | 3,990

Page 4
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Forum Publications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 144

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,778 |  | 12,247
Prepayments and accrued income | 906 |  | 580
| 12,684 |  | 12,827
Due after more than one year
Other debtors | 750 |  | 750
| 13,434 |  | 13,577

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 308 |  | 311
Bank loans and overdrafts | 705 |  | 4,185
Corporation tax | 14,088 |  | 19,755
VAT | 18,314 |  | 16,938
Accruals and deferred income | 7,899 |  | 7,415
Director's loan account | 28 |  | 28
| 41,342 |  | 48,632

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 705

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 582 |  | 998

Page 5
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Forum Publications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
3 Ordinary Shares of £ 1 each | 3 |  | 3

11. Controlling Party
The company's controlling party is the director by virtue of his ownership of 66.66% (2025 - 66.66%) of the issued share capital in the company.
Page 6