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 01834763 Mr Victor Foster Mrs Jennifer Riverol iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01834763 2025-03-31 01834763 2026-03-31 01834763 2025-04-01 2026-03-31 01834763 frs-core:CurrentFinancialInstruments 2026-03-31 01834763 frs-core:FurnitureFittings 2026-03-31 01834763 frs-core:FurnitureFittings 2025-04-01 2026-03-31 01834763 frs-core:FurnitureFittings 2025-03-31 01834763 frs-core:ShareCapital 2026-03-31 01834763 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 01834763 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01834763 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 01834763 frs-bus:SmallEntities 2025-04-01 2026-03-31 01834763 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 01834763 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01834763 frs-bus:Director1 2025-04-01 2026-03-31 01834763 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 01834763 frs-countries:EnglandWales 2025-04-01 2026-03-31 01834763 2024-03-31 01834763 2025-03-31 01834763 2024-04-01 2025-03-31 01834763 frs-core:CurrentFinancialInstruments 2025-03-31 01834763 frs-core:ShareCapital 2025-03-31 01834763 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 01834763
ACCOUNTANCY & BOOK-KEEPING SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
ABSL
11 Bankside Close
Bexley
DA5 2HE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01834763
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,668 -
1,668 -
CURRENT ASSETS
Debtors 5 4,190 7,538
Cash at bank and in hand 38,166 35,815
42,356 43,353
Creditors: Amounts Falling Due Within One Year 6 (20,747 ) (26,530 )
NET CURRENT ASSETS (LIABILITIES) 21,609 16,823
TOTAL ASSETS LESS CURRENT LIABILITIES 23,277 16,823
NET ASSETS 23,277 16,823
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 22,277 15,823
SHAREHOLDERS' FUNDS 23,277 16,823
Page 1
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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 Victor Foster
Director
15th June 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
ACCOUNTANCY & BOOK-KEEPING SERVICES LIMITED Registered number 01834763 is a limited by shares company incorporated in England & Wales. The Registered Office is 11 Bankside Close, Bexley, Kent, DA5 2HE.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20%
2.4. 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 year 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 asset reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 3 3
3 3
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 27,496
Additions 1,696
As at 31 March 2026 29,192
Depreciation
As at 1 April 2025 27,496
Provided during the period 28
As at 31 March 2026 27,524
Net Book Value
As at 31 March 2026 1,668
As at 1 April 2025 -
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,190 7,538
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,531 2,727
Corporation tax 3,468 4,604
Other taxes and social security 4,725 4,496
VAT 7,171 8,091
Accruals and deferred income 765 765
Director's loan account 2,087 5,847
20,747 26,530
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mr Victor Foster 2,500 2,500
Mrs Jacqueline Foster - 2,500
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Page 5
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 10,000 10,000
Page 5