Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12852009 M Sharp R Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12852009 2024-10-31 12852009 2025-10-31 12852009 2024-11-01 2025-10-31 12852009 frs-core:CurrentFinancialInstruments 2025-10-31 12852009 frs-core:Non-currentFinancialInstruments 2025-10-31 12852009 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 12852009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 12852009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12852009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 12852009 frs-core:MotorVehicles 2025-10-31 12852009 frs-core:MotorVehicles 2024-11-01 2025-10-31 12852009 frs-core:MotorVehicles 2024-10-31 12852009 frs-core:OtherResidualIntangibleAssets 2025-10-31 12852009 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 12852009 frs-core:OtherResidualIntangibleAssets 2024-10-31 12852009 frs-core:PlantMachinery 2025-10-31 12852009 frs-core:PlantMachinery 2024-11-01 2025-10-31 12852009 frs-core:PlantMachinery 2024-10-31 12852009 frs-core:ShareCapital 2025-10-31 12852009 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12852009 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12852009 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12852009 frs-bus:SmallEntities 2024-11-01 2025-10-31 12852009 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12852009 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12852009 frs-bus:Director1 2024-11-01 2025-10-31 12852009 frs-bus:Director2 2024-11-01 2025-10-31 12852009 frs-countries:EnglandWales 2024-11-01 2025-10-31 12852009 2023-10-31 12852009 2024-10-31 12852009 2023-11-01 2024-10-31 12852009 frs-core:CurrentFinancialInstruments 2024-10-31 12852009 frs-core:Non-currentFinancialInstruments 2024-10-31 12852009 frs-core:ShareCapital 2024-10-31 12852009 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12852009
Promota Logo Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12852009
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,500 15,000
Tangible Assets 5 182,409 34,222
194,909 49,222
CURRENT ASSETS
Stocks 6 1,670 1,670
Investments 7 519,436 334,661
Cash at bank and in hand 18,139 182,292
539,245 518,623
Creditors: Amounts Falling Due Within One Year 8 (313,751 ) (201,947 )
NET CURRENT ASSETS (LIABILITIES) 225,494 316,676
TOTAL ASSETS LESS CURRENT LIABILITIES 420,403 365,898
Creditors: Amounts Falling Due After More Than One Year 9 (1,953 ) -
NET ASSETS 418,450 365,898
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 418,448 365,896
SHAREHOLDERS' FUNDS 418,450 365,898
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For the year ending 31 October 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
M Sharp
Director
25/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Promota Logo Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12852009 . The registered office is Alpha House, Terrace Street, Oldham, OL4 1HQ.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Judgements, estimates and assumptions have been made in preparing these financial statements. The Director exercised significant judgement in determining the value of stock, investments and land at the balance sheet date, using market knowledge and available research to assess investment values.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are goodwill. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.6. 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.
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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 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: 7 (2024: 7)
7 7
4. Intangible Assets
Other
£
Cost
As at 1 November 2024 25,000
As at 31 October 2025 25,000
Amortisation
As at 1 November 2024 10,000
Provided during the period 2,500
As at 31 October 2025 12,500
Net Book Value
As at 31 October 2025 12,500
As at 1 November 2024 15,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 November 2024 17,000 31,183 8,388 56,571
Additions 152,493 - - 152,493
As at 31 October 2025 169,493 31,183 8,388 209,064
Depreciation
As at 1 November 2024 - 17,987 4,362 22,349
Provided during the period - 3,299 1,007 4,306
As at 31 October 2025 - 21,286 5,369 26,655
Net Book Value
As at 31 October 2025 169,493 9,897 3,019 182,409
As at 1 November 2024 17,000 13,196 4,026 34,222
6. Stocks
2025 2024
£ £
Stock 1,670 1,670
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 519,436 334,661
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 8,519 18,724
Other creditors 253,430 103,468
Taxation and social security 51,802 79,755
313,751 201,947
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,953 -
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6