Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08833382 Mr G Harrison Ms C L Southcombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08833382 2025-01-31 08833382 2026-01-31 08833382 2025-02-01 2026-01-31 08833382 frs-core:CurrentFinancialInstruments 2026-01-31 08833382 frs-core:Non-currentFinancialInstruments 2026-01-31 08833382 frs-core:ComputerEquipment 2026-01-31 08833382 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08833382 frs-core:ComputerEquipment 2025-01-31 08833382 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 08833382 frs-core:FurnitureFittings 2026-01-31 08833382 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08833382 frs-core:FurnitureFittings 2025-01-31 08833382 frs-core:MotorVehicles 2026-01-31 08833382 frs-core:MotorVehicles 2025-02-01 2026-01-31 08833382 frs-core:MotorVehicles 2025-01-31 08833382 frs-core:OtherResidualIntangibleAssets 2026-01-31 08833382 frs-core:OtherResidualIntangibleAssets 2025-01-31 08833382 frs-core:ShareCapital 2026-01-31 08833382 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08833382 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08833382 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08833382 frs-bus:SmallEntities 2025-02-01 2026-01-31 08833382 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08833382 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08833382 frs-bus:Director1 2025-02-01 2026-01-31 08833382 frs-bus:Director2 2025-02-01 2026-01-31 08833382 frs-countries:EnglandWales 2025-02-01 2026-01-31 08833382 2024-01-31 08833382 2025-01-31 08833382 2024-02-01 2025-01-31 08833382 frs-core:CurrentFinancialInstruments 2025-01-31 08833382 frs-core:Non-currentFinancialInstruments 2025-01-31 08833382 frs-core:ShareCapital 2025-01-31 08833382 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08833382
The Biscuit House Limited
Financial Statements
For The Year Ended 31 January 2026
The Biscuit House Limited
Contents
Contents

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

Page 1
The Biscuit House Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 08833382

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 13,045 |  | 17,626
|  |  | 13,045 |  | 17,626
CURRENT ASSETS
Stocks | 6 | 10,000 |  | 12,500 |
Debtors | 7 | 1,212 |  | 130 |
Cash at bank and in hand |  | 9,647 |  | 6,962 |
|  | 20,859 |  | 19,592 |
Creditors: Amounts Falling Due Within One Year | 8 | (57,102 ) |  | (44,099 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,243 ) |  | (24,507 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (23,198 ) |  | (6,881 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (2,356 )
NET LIABILITIES |  |  | (23,198 ) |  | (9,237 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | (23,202 ) |  | (9,241 )
SHAREHOLDERS' FUNDS |  |  | (23,198) |  | (9,237)

Page 1
Page 2
The Biscuit House Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 G Harrison Director
27 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Biscuit House Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
The Biscuit House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08833382 . The registered office is 62-64 High Street, Milford On Sea, Lymington, Hampshire, SO41 0QD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website. It is amortised to profit and loss account over its estimated economic life of 3 years.
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:

Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 33% Straight line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
The Biscuit House Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 3,470
As at 31 January 2026 | 3,470
Amortisation
As at 1 February 2025 | 3,470
As at 31 January 2026 | 3,470
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 15,889 | 10,252 | 14,764 | 40,905
As at 31 January 2026 | 15,889 | 10,252 | 14,764 | 40,905
Depreciation
As at 1 February 2025 | 2,979 | 6,860 | 13,440 | 23,279
Provided during the period | 3,227 | 511 | 843 | 4,581
As at 31 January 2026 | 6,206 | 7,371 | 14,283 | 27,860
Net Book Value
As at 31 January 2026 | 9,683 | 2,881 | 481 | 13,045
As at 1 February 2025 | 12,910 | 3,392 | 1,324 | 17,626

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 12,500

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,147 |  | -
Prepayments and accrued income | 65 |  | 130
| 1,212 |  | 130

Page 4
Page 5
The Biscuit House Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,338 |  | 7,000
VAT | 2,062 |  | 2,610
Other creditors | 2,414 |  | -
Accruals and deferred income | 1,430 |  | 1,430
Directors' loan accounts | 48,858 |  | 33,059
| 57,102 |  | 44,099

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,356

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

11. Related Party Transactions
Rent of £12,000 (2025: £12,000) was paid to Mrs C L Southcombe, a director. The rent was deemed to be an acceptable rate by an independent estate agent, and the transaction was carried out at arm's length.
Page 5