Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05887940 Mrs Amanda Hall Mr Mark Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05887940 2024-09-30 05887940 2025-09-30 05887940 2024-10-01 2025-09-30 05887940 frs-core:CurrentFinancialInstruments 2025-09-30 05887940 frs-core:Non-currentFinancialInstruments 2025-09-30 05887940 frs-core:ComputerEquipment 2025-09-30 05887940 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05887940 frs-core:ComputerEquipment 2024-09-30 05887940 frs-core:FurnitureFittings 2025-09-30 05887940 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05887940 frs-core:FurnitureFittings 2024-09-30 05887940 frs-core:MotorVehicles 2025-09-30 05887940 frs-core:MotorVehicles 2024-10-01 2025-09-30 05887940 frs-core:MotorVehicles 2024-09-30 05887940 frs-core:PlantMachinery 2025-09-30 05887940 frs-core:PlantMachinery 2024-10-01 2025-09-30 05887940 frs-core:PlantMachinery 2024-09-30 05887940 frs-core:ShareCapital 2025-09-30 05887940 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05887940 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05887940 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05887940 frs-bus:SmallEntities 2024-10-01 2025-09-30 05887940 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05887940 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05887940 frs-bus:Director1 2024-10-01 2025-09-30 05887940 frs-bus:Director2 2024-10-01 2025-09-30 05887940 frs-countries:EnglandWales 2024-10-01 2025-09-30 05887940 2023-09-30 05887940 2024-09-30 05887940 2023-10-01 2024-09-30 05887940 frs-core:CurrentFinancialInstruments 2024-09-30 05887940 frs-core:Non-currentFinancialInstruments 2024-09-30 05887940 frs-core:ShareCapital 2024-09-30 05887940 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05887940
Naughty Boy Studio Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Naughty Boy Studio Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Naughty Boy Studio Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Mrs Amanda Hall
| Mr Mark Hall
Company Number | 05887940
Registered Office | First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
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Naughty Boy Studio Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05887940

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,700 |  | 28,739
|  |  | 23,700 |  | 28,739
CURRENT ASSETS
Stocks | 5 | 14,225 |  | 2,800 |
Debtors | 6 | 1,240 |  | 4,220 |
Cash at bank and in hand |  | 2 |  | 153 |
|  | 15,467 |  | 7,173 |
Creditors: Amounts Falling Due Within One Year | 7 | (139,870 ) |  | (92,268 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (124,403 ) |  | (85,095 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (100,703 ) |  | (56,356 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,102 )
NET LIABILITIES |  |  | (100,703 ) |  | (58,458 )
CAPITAL AND RESERVES
Called up share capital |  |  | 20 |  | 20
Profit and Loss Account |  |  | (100,723 ) |  | (58,478 )
SHAREHOLDERS' FUNDS |  |  | (100,703) |  | (58,458)

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Naughty Boy Studio Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mrs Amanda Hall Director
3 June 2026

The notes on pages 4 to 6 form part of these financial statements.
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Naughty Boy Studio Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Naughty Boy Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05887940 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At 30 September 2025, the balance sheet showed net current liabilities of £124,403 (2024 - £85,095) and a net deficit of £100,703 (2024 - £58,458). The directors have given an undertaking to financially support the company for at least 12 months from the date of signature on the balance sheet. The situation will be reviewed after this time. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
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. 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.
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:

Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 10% on straight line
Computer Equipment | 15% on reducing balance

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.
2.6. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
...CONTINUED
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Naughty Boy Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
2.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
2.8. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
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 | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 18,182 | 27,750 | 11,827 | 10,403 | 68,162
As at 30 September 2025 | 18,182 | 27,750 | 11,827 | 10,403 | 68,162
Depreciation
As at 1 October 2024 | 13,697 | 19,701 | 3,429 | 2,596 | 39,423
Provided during the period | 673 | 2,012 | 1,183 | 1,171 | 5,039
As at 30 September 2025 | 14,370 | 21,713 | 4,612 | 3,767 | 44,462
Net Book Value
As at 30 September 2025 | 3,812 | 6,037 | 7,215 | 6,636 | 23,700
As at 1 October 2024 | 4,485 | 8,049 | 8,398 | 7,807 | 28,739

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,050 |  | 2,300
Work in progress | 11,175 |  | 500
| 14,225 |  | 2,800

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 414 |  | 3,798
Prepayments and accrued income | 826 |  | 422
| 1,240 |  | 4,220

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Naughty Boy Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42 |  | 680
Bank loans and overdrafts | 5,591 |  | 3,100
Other creditors | 1,060 |  | 1,060
Accruals and deferred income | 2,082 |  | 1,957
Directors' loan accounts | 131,095 |  | 85,471
| 139,870 |  | 92,268

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,102

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