Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09632709 Mr C J Emery Mr A E Nyland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09632709 2024-09-30 09632709 2025-09-30 09632709 2024-10-01 2025-09-30 09632709 frs-core:CurrentFinancialInstruments 2025-09-30 09632709 frs-core:ComputerEquipment 2025-09-30 09632709 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09632709 frs-core:ComputerEquipment 2024-09-30 09632709 frs-core:FurnitureFittings 2025-09-30 09632709 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09632709 frs-core:FurnitureFittings 2024-09-30 09632709 frs-core:NetGoodwill 2025-09-30 09632709 frs-core:NetGoodwill 2024-10-01 2025-09-30 09632709 frs-core:NetGoodwill 2024-09-30 09632709 frs-core:ShareCapital 2025-09-30 09632709 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09632709 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09632709 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09632709 frs-bus:SmallEntities 2024-10-01 2025-09-30 09632709 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09632709 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09632709 frs-bus:Director1 2024-10-01 2025-09-30 09632709 frs-bus:Director2 2024-10-01 2025-09-30 09632709 frs-core:CurrentFinancialInstruments 1 2025-09-30 09632709 frs-countries:EnglandWales 2024-10-01 2025-09-30 09632709 2023-09-30 09632709 2024-09-30 09632709 2023-10-01 2024-09-30 09632709 frs-core:CurrentFinancialInstruments 2024-09-30 09632709 frs-core:ShareCapital 2024-09-30 09632709 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09632709 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 09632709
Dig Vinyl Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Dig Vinyl Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Dig Vinyl Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09632709

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,651 |  | 6,172
|  |  | 7,651 |  | 6,172
CURRENT ASSETS
Stocks | 6 | 33,000 |  | 30,000 |
Debtors | 7 | 8,420 |  | 7,149 |
Cash at bank and in hand |  | 18,004 |  | 17,499 |
|  | 59,424 |  | 54,648 |
Creditors: Amounts Falling Due Within One Year | 8 | (45,188 ) |  | (33,224 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,236 |  | 21,424
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,887 |  | 27,596
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,913 ) |  | (1,467 )
NET ASSETS |  |  | 19,974 |  | 26,129
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 19,972 |  | 26,127
SHAREHOLDERS' FUNDS |  |  | 19,974 |  | 26,129

Page 1
Page 2
Dig Vinyl 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

Mr A E Nyland Director
23 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dig Vinyl Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Dig Vinyl Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09632709 . The registered office is 1st Floor 27-29 Bold Street, Liverpool, Merseyside, L1 4DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Fixtures and fittings | 20% Reducing balance
Computer equipment | 20% 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
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. 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.
Page 3
Page 4
Dig Vinyl Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 17,200
As at 30 September 2025 | 17,200
Amortisation
As at 1 October 2024 | 17,200
As at 30 September 2025 | 17,200
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Fixtures and fittings | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 9,650 | 4,931 | 14,581
Additions | 1,900 | 1,492 | 3,392
As at 30 September 2025 | 11,550 | 6,423 | 17,973
Depreciation
As at 1 October 2024 | 5,288 | 3,121 | 8,409
Provided during the period | 1,253 | 660 | 1,913
As at 30 September 2025 | 6,541 | 3,781 | 10,322
Net Book Value
As at 30 September 2025 | 5,009 | 2,642 | 7,651
As at 1 October 2024 | 4,362 | 1,810 | 6,172

Page 4
Page 5
Dig Vinyl Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 33,000 |  | 30,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 232
Prepayments and accrued income | 121 |  | 116
Shopify Control Account | 8,299 |  | 6,535
Net wages | - |  | 266
| 8,420 |  | 7,149

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 268 |  | 296
Bank loans and overdrafts | 2,100 |  | -
Corporation tax | 10,312 |  | 6,925
Other taxes and social security | 21 |  | 937
VAT | 23,316 |  | 22,915
Capital on Tap Account | 1,983 |  | -
Accruals and deferred income | 1,637 |  | 1,356
Directors' loan accounts | 5,551 |  | 795
| 45,188 |  | 33,224

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period a director withdrew amounts totalling £29,230 (2024: £28,681), introduced amounts totalling £5,070 (2024: £9,412) and received dividends totalling £24,000 (2024: £7,000). At the balance sheet date the amounts owed to the director totalled £516 (2024: £746).
During the period a director withdrew amounts totalling £25,585 (2024: £22,301) and introduced amounts totalling £5,070 (2024: £6,312) and received dividends totalling £25,500 (2024: £4,100). At the balance sheet date the amounts owed to the director totalled £5,035 (2024: £50).
Dividends were paid to the directors in respect of their shareholdings totalling £49,500 (2024: £23,100).
The aggregate remuneration paid to key management personnel for the year was £9,100 (2024: £9,100).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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