Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12361957 V Foss C Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12361957 2024-09-30 12361957 2025-09-30 12361957 2024-10-01 2025-09-30 12361957 frs-core:CurrentFinancialInstruments 2025-09-30 12361957 frs-core:Non-currentFinancialInstruments 2025-09-30 12361957 frs-core:ComputerEquipment 2025-09-30 12361957 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12361957 frs-core:ComputerEquipment 2024-09-30 12361957 frs-core:FurnitureFittings 2025-09-30 12361957 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12361957 frs-core:FurnitureFittings 2024-09-30 12361957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 12361957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 12361957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 12361957 frs-core:PlantMachinery 2025-09-30 12361957 frs-core:PlantMachinery 2024-10-01 2025-09-30 12361957 frs-core:PlantMachinery 2024-09-30 12361957 frs-core:ShareCapital 2025-09-30 12361957 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12361957 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12361957 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12361957 frs-bus:SmallEntities 2024-10-01 2025-09-30 12361957 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12361957 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12361957 frs-bus:Director1 2024-10-01 2025-09-30 12361957 frs-bus:Director2 2024-10-01 2025-09-30 12361957 frs-core:CurrentFinancialInstruments 1 2025-09-30 12361957 frs-countries:EnglandWales 2024-10-01 2025-09-30 12361957 2023-09-30 12361957 2024-09-30 12361957 2023-10-01 2024-09-30 12361957 frs-core:CurrentFinancialInstruments 2024-09-30 12361957 frs-core:Non-currentFinancialInstruments 2024-09-30 12361957 frs-core:ShareCapital 2024-09-30 12361957 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12361957 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 12361957
Ooweevbrixton Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12361957
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,774 24,924
17,774 24,924
CURRENT ASSETS
Stocks 5 3,789 3,088
Debtors 6 59,211 19,726
Cash at bank and in hand 4,884 8,672
67,884 31,486
Creditors: Amounts Falling Due Within One Year 7 (57,717 ) (56,036 )
NET CURRENT ASSETS (LIABILITIES) 10,167 (24,550 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,941 374
Creditors: Amounts Falling Due After More Than One Year 8 (173,958 ) (120,008 )
NET LIABILITIES (146,017 ) (119,634 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (146,019 ) (119,636 )
SHAREHOLDERS' FUNDS (146,017) (119,634)
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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 Income Statement.
On behalf of the board
V Foss
Director
20 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ooweevbrixton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12361957 . The registered office is Stanway House, Almondsbury Business Centre, Woodlands, Bristol, BS32 4QH.
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.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the
nearest £.
2.2. Going Concern Disclosure
The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
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. 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:
Leasehold 6 years straight line
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.
Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity.
Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where
appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated
selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are
also recognised in profit or loss.
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 12,105 50,485 11,552 16,777 90,919
Additions - - - 157 157
As at 30 September 2025 12,105 50,485 11,552 16,934 91,076
Depreciation
As at 1 October 2024 8,067 33,356 7,852 16,720 65,995
Provided during the period 2,016 4,283 925 83 7,307
As at 30 September 2025 10,083 37,639 8,777 16,803 73,302
...CONTINUED
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Net Book Value
As at 30 September 2025 2,022 12,846 2,775 131 17,774
As at 1 October 2024 4,038 17,129 3,700 57 24,924
5. Stocks
2025 2024
£ £
Stock 3,789 3,088
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,631 8,454
Prepayments and accrued income 14,668 3,678
Other debtors 7,769 7,542
Directors' loan accounts - 2
32,068 19,676
Due after more than one year
Other debtors 27,143 50
59,211 19,726
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,876 12,552
Other taxes and social security 10,982 10,463
VAT 15,709 17,503
Other creditors 383 112
Accruals and deferred income 12,767 15,406
57,717 56,036
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 173,958 120,008
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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10. Related Party Transactions
At the year end, an amount of £NIL (2024: £2) was owed by the directors to the company. The loan is interest free and has no fixed date for repayment.
At the year end, the company owed £173,958 (2024: £120,008) to entities under common control. The loans are interest free and have no fixed date for repayment.
At the year end, the company was owed £27,143 (2024: £50) by entities under common control. The loans are interest free and have no fixed date for repayment.
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