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 12965147 Mr Christopher Toumazou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12965147 2025-03-31 12965147 2026-03-31 12965147 2025-04-01 2026-03-31 12965147 frs-core:CurrentFinancialInstruments 2026-03-31 12965147 frs-core:Non-currentFinancialInstruments 2026-03-31 12965147 frs-core:ComputerEquipment 2026-03-31 12965147 frs-core:ComputerEquipment 2025-04-01 2026-03-31 12965147 frs-core:ComputerEquipment 2025-03-31 12965147 frs-core:FurnitureFittings 2026-03-31 12965147 frs-core:FurnitureFittings 2025-04-01 2026-03-31 12965147 frs-core:FurnitureFittings 2025-03-31 12965147 frs-core:ShareCapital 2026-03-31 12965147 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12965147 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12965147 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12965147 frs-bus:SmallEntities 2025-04-01 2026-03-31 12965147 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12965147 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12965147 frs-bus:Director1 2025-04-01 2026-03-31 12965147 frs-core:CurrentFinancialInstruments 1 2026-03-31 12965147 frs-countries:EnglandWales 2025-04-01 2026-03-31 12965147 2024-03-31 12965147 2025-03-31 12965147 2024-04-01 2025-03-31 12965147 frs-core:CurrentFinancialInstruments 2025-03-31 12965147 frs-core:Non-currentFinancialInstruments 2025-03-31 12965147 frs-core:ShareCapital 2025-03-31 12965147 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12965147 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 12965147
Entertainment Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12965147
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,690 7,520
3,690 7,520
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 12,750 1,613
12,850 1,713
Creditors: Amounts Falling Due Within One Year 6 (123,787 ) (114,372 )
NET CURRENT ASSETS (LIABILITIES) (110,937 ) (112,659 )
TOTAL ASSETS LESS CURRENT LIABILITIES (107,247 ) (105,139 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,510 ) (3,510 )
NET LIABILITIES (110,757 ) (108,649 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (110,857 ) (108,749 )
SHAREHOLDERS' FUNDS (110,757) (108,649)
Page 1
Page 2
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 Christopher Toumazou
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Entertainment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12965147 . The registered office is 73 Rothschild Road, London, W4 5NT.
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 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. 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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 4,392 13,223 17,615
Disposals (382 ) (4,506 ) (4,888 )
As at 31 March 2026 4,010 8,717 12,727
Depreciation
As at 1 April 2025 2,022 8,073 10,095
Provided during the period 1,025 2,805 3,830
Disposals (382 ) (4,506 ) (4,888 )
As at 31 March 2026 2,665 6,372 9,037
Net Book Value
As at 31 March 2026 1,345 2,345 3,690
As at 1 April 2025 2,370 5,150 7,520
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
VAT 2,974 879
Intercompany - Compulsory Ltd 14,253 14,783
Director's loan account 106,560 98,710
123,787 114,372
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 3,510 3,510
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5