Acorah Software Products - Accounts Production 19.2.450 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12543244 Dr H P Rodwell Mrs V Langford Mrs H L Self Dr A F Taylor Mrs C Eveness iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12543244 2025-03-31 12543244 2026-03-31 12543244 2025-04-01 2026-03-31 12543244 frs-core:CurrentFinancialInstruments 2026-03-31 12543244 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12543244 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 12543244 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12543244 frs-bus:SmallEntities 2025-04-01 2026-03-31 12543244 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12543244 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12543244 frs-bus:Director1 2025-04-01 2026-03-31 12543244 frs-bus:Director2 2025-04-01 2026-03-31 12543244 frs-bus:Director3 2025-04-01 2026-03-31 12543244 frs-bus:Director4 2025-04-01 2026-03-31 12543244 frs-bus:Director5 2025-04-01 2026-03-31 12543244 frs-countries:EnglandWales 2025-04-01 2026-03-31 12543244 2024-03-31 12543244 2025-03-31 12543244 2024-04-01 2025-03-31 12543244 frs-core:CurrentFinancialInstruments 2025-03-31 12543244 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12543244
The Theraplay UK Organisation Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Anchorage
ICAEW
2 Rydel Mount
37 Bodenham Road
Hereford
HR1 2TP
The Theraplay UK Organisation Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
The Theraplay UK Organisation Ltd
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 12543244

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks |  | 950 |  | 600 |
Debtors | 4 | 15,354 |  | 29,187 |
Cash at bank and in hand |  | 169,708 |  | 159,554 |
|  | 186,012 |  | 189,341 |
Creditors: Amounts Falling Due Within One Year | 5 | (20,440 ) |  | (41,795 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 165,572 |  | 147,546
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 165,572 |  | 147,546
NET ASSETS |  |  | 165,572 |  | 147,546
Income Statement |  |  | 165,572 |  | 147,546
MEMBERS' FUNDS |  |  | 165,572 |  | 147,546

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 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.
The financial statements were approved by the board of directors on 19 June 2026 and were signed on its behalf by:

Dr A F Taylor Director
19/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Theraplay UK Organisation Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
The Theraplay UK Organisation Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12543244 . The registered office is Kilverts School Clyro, Hay-On-Wye, Hereford, HR3 5SB.
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.
There have been no material departures from those standards.
The accounts are presented in £ sterling.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services sold during the year, excluding any value added tax, and net of trade discounts, where applicable. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have passed to the buyer, the benefit is vitually certain, and when it can be measured with sufficient reliability. Turnover also includes the value of any unbilled work at the year end, where a right to consideration exists.
2.4. 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 - where material - 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.6. Taxation
The corporation tax expense represents the sum of the tax currently payable and any movement on deferred tax.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets arising from unused trading losses are only recognised in the accounts when it is virtually certain that there will be future trading profits against which the unused losses can be set.
Deferred tax assets and liabilities are not discounted.
2.7. 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: 2 (2025: 4)
2 4
Page 2
Page 3
The Theraplay UK Organisation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,489 |  | 28,454
Prepayments and accrued income | 1,865 |  | 733
| 15,354 |  | 29,187

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28 |  | 4,874
Corporation tax | 4,228 |  | 11,820
Accruals and deferred income | 16,184 |  | 25,101
| 20,440 |  | 41,795

6. Related Party Transactions
Transactions with directors
At the balance sheet date, the company was owed £Nil from its directors (2025: £75).
During the year, the company incurred costs of £21,364 (2025: £42,527) for professional services provided by the directors, and £Nil (2025: £10,507) for services provided by the companies that they control.
During the year, the company incurred costs for royalties payable to its directors of £1,152 (2025: £2,130).
During the year, the company recorded turnover of £Nil (2025: £8,775) in respect of sales made to its directors, and £6,619 (2025: £7,105) in respect of sales made to companies that the directors control. Of the £6,619, £2,550 related to events after the balance sheet date, and has therefore been deferred; that related party balance appears within 'Creditors: Amounts falling due within one year'.
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the company, in the event of its being wound up, whilst he or she is a member, or within one year of ceasing to be a member.
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