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Registered number: 12644862
Oowee Editions Brighton 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—5
Page 1
Statement of Financial Position
Registered number: 12644862
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 225,949 269,457
225,949 269,457
CURRENT ASSETS
Stocks 5 5,029 3,768
Debtors 6 101,538 40,650
Cash at bank and in hand 8,195 18,025
114,762 62,443
Creditors: Amounts Falling Due Within One Year 7 (67,722 ) (49,293 )
NET CURRENT ASSETS (LIABILITIES) 47,040 13,150
TOTAL ASSETS LESS CURRENT LIABILITIES 272,989 282,607
Creditors: Amounts Falling Due After More Than One Year 8 (558,849 ) (563,352 )
NET LIABILITIES (285,860 ) (280,745 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (285,862 ) (280,747 )
SHAREHOLDERS' FUNDS (285,860) (280,745)
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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
16 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Oowee Editions Brighton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12644862 . 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 the future cash flows at the date of approving these financial statements. 
Due to the continued support of the directors and the support provided by other companies under common control, 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 10 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 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.
2.7. 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: 12 (2024: 14)
12 14
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 257,735 65,672 58,369 13,991 395,767
Additions - 549 - - 549
As at 30 September 2025 257,735 66,221 58,369 13,991 396,316
Depreciation
As at 1 October 2024 56,710 31,252 26,940 11,408 126,310
Provided during the period 25,129 8,489 7,857 2,582 44,057
As at 30 September 2025 81,839 39,741 34,797 13,990 170,367
Net Book Value
As at 30 September 2025 175,896 26,480 23,572 1 225,949
As at 1 October 2024 201,025 34,420 31,429 2,583 269,457
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5. Stocks
2025 2024
£ £
Stock 5,029 3,768
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,522 9,547
Prepayments and accrued income 33,675 28,808
Click & Collect, NCR Card Control 3,858 2,238
49,055 40,593
Due after more than one year
Other debtors 52,483 57
101,538 40,650
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30,729 15,552
Other taxes and social security 14,682 13,330
VAT 21,631 19,692
Pensions payable 680 719
67,722 49,293
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 558,849 563,352
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
At the year end, the company owed £558,849 (2024: £563,352) 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 £52,483 (2024: £57) by entities under common control. The loans are interest free and have no fixed date for repayment.
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