Acorah Software Products - Accounts Production 19.2.450 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13135659 Mrs C R Cawthorn-Smith Mr P J McGuire iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13135659 2025-01-31 13135659 2026-01-31 13135659 2025-02-01 2026-01-31 13135659 frs-core:CurrentFinancialInstruments 2026-01-31 13135659 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 13135659 frs-core:FurnitureFittings 2026-01-31 13135659 frs-core:FurnitureFittings 2025-02-01 2026-01-31 13135659 frs-core:FurnitureFittings 2025-01-31 13135659 frs-core:OtherResidualIntangibleAssets 2026-01-31 13135659 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 13135659 frs-core:OtherResidualIntangibleAssets 2025-01-31 13135659 frs-core:ShareCapital 2026-01-31 13135659 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13135659 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13135659 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13135659 frs-bus:SmallEntities 2025-02-01 2026-01-31 13135659 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13135659 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13135659 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 13135659 frs-bus:OrdinaryShareClass1 2026-01-31 13135659 frs-bus:Director1 2025-02-01 2026-01-31 13135659 frs-bus:Director2 2025-02-01 2026-01-31 13135659 frs-countries:EnglandWales 2025-02-01 2026-01-31 13135659 2024-01-31 13135659 2025-01-31 13135659 2024-02-01 2025-01-31 13135659 frs-core:CurrentFinancialInstruments 2025-01-31 13135659 frs-core:ShareCapital 2025-01-31 13135659 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13135659 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 13135659
Yoobra Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Yoobra Limited
Contents
Contents

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

Page 1
Yoobra Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 13135659

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,836 |  | -
Tangible Assets | 5 |  | 356 |  | -
|  |  | 5,192 |  | -
CURRENT ASSETS
Stocks | 6 | 24,505 |  | 6,008 |
Debtors | 7 | 14,782 |  | - |
Cash at bank and in hand |  | 1,152 |  | 470 |
|  | 40,439 |  | 6,478 |
Creditors: Amounts Falling Due Within One Year | 8 | (99,893 ) |  | (14,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (59,454 ) |  | (8,023 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (54,262 ) |  | (8,023 )
NET LIABILITIES |  |  | (54,262 ) |  | (8,023 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (54,362 ) |  | (8,123 )
SHAREHOLDERS' FUNDS |  |  | (54,262) |  | (8,023)

Page 1
Page 2
Yoobra 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

Mrs C R Cawthorn-Smith Director
24 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Yoobra Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Yoobra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13135659 . The registered office is 62 Portmore Park Road, Weybridge, KT13 8EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
As at 31 January 2026, the company is insolvent and is reliant on the support of the directors.
The directors have indicated that they will not withdraw their support from the company for at least the next twelve months.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are granted trademarks. They are amortised to the profit and loss account over their estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | 20% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Yoobra Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | -
Additions | 5,373
As at 31 January 2026 | 5,373
Amortisation
As at 1 February 2025 | -
Provided during the period | 537
As at 31 January 2026 | 537
Net Book Value
As at 31 January 2026 | 4,836
As at 1 February 2025 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2025 | -
Additions | 445
As at 31 January 2026 | 445
Depreciation
As at 1 February 2025 | -
Provided during the period | 89
As at 31 January 2026 | 89
Net Book Value
As at 31 January 2026 | 356
As at 1 February 2025 | -

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 24,505 |  | 6,008

Page 4
Page 5
Yoobra Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,710 |  | -
VAT | 7,072 |  | -
| 14,782 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,520 |  | -
Accruals and deferred income | 840 |  | 480
Directors' loan accounts | 92,533 |  | 14,021
| 99,893 |  | 14,501

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5