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 03817059 Mr Simon Fraser Mrs Viviana Vivanco-Toledo Mr Andrew Bacon Mrs Amanda Little iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03817059 2025-03-31 03817059 2026-03-31 03817059 2025-04-01 2026-03-31 03817059 frs-core:CurrentFinancialInstruments 2026-03-31 03817059 frs-core:Non-currentFinancialInstruments 2026-03-31 03817059 frs-core:ComputerEquipment 2026-03-31 03817059 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03817059 frs-core:ComputerEquipment 2025-03-31 03817059 frs-core:NetGoodwill 2026-03-31 03817059 frs-core:NetGoodwill 2025-04-01 2026-03-31 03817059 frs-core:NetGoodwill 2025-03-31 03817059 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 03817059 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 03817059 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03817059 frs-core:ShareCapital 2026-03-31 03817059 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03817059 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03817059 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03817059 frs-bus:SmallEntities 2025-04-01 2026-03-31 03817059 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03817059 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03817059 frs-bus:Director1 2025-04-01 2026-03-31 03817059 frs-bus:Director2 2025-04-01 2026-03-31 03817059 frs-bus:Director3 2025-04-01 2026-03-31 03817059 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03817059 frs-countries:EnglandWales 2025-04-01 2026-03-31 03817059 2024-03-31 03817059 2025-03-31 03817059 2024-04-01 2025-03-31 03817059 frs-core:CurrentFinancialInstruments 2025-03-31 03817059 frs-core:Non-currentFinancialInstruments 2025-03-31 03817059 frs-core:ShareCapital 2025-03-31 03817059 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03817059
Fraser Brown Mackenna Ltd
Financial Statements
For The Year Ended 31 March 2026
Christie & Co
Certified Public Accountants
Crews Hill Golf Club
Cattlegate Road
Enfield
EN2 8AZ
Fraser Brown Mackenna Ltd
Contents
Contents

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

Page 1
Fraser Brown Mackenna Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03817059

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 25,529 |  | 28,610
|  |  | 25,529 |  | 28,610
CURRENT ASSETS
Stocks | 6 | 312,695 |  | 268,629 |
Debtors | 7 | 405,607 |  | 582,052 |
Cash at bank and in hand |  | 204,252 |  | 302,170 |
|  | 922,554 |  | 1,152,851 |
Creditors: Amounts Falling Due Within One Year | 8 | (385,008 ) |  | (326,426 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 537,546 |  | 826,425
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 563,075 |  | 855,035
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (3,955 )
NET ASSETS |  |  | 563,075 |  | 851,080
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 562,975 |  | 850,980
SHAREHOLDERS' FUNDS |  |  | 563,075 |  | 851,080

Page 1
Page 2
Fraser Brown Mackenna Ltd
Balance Sheet (continued)
As At 31 March 2026
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 Profit and Loss Account.
On behalf of the board

Mr Simon Fraser Director
29/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fraser Brown Mackenna Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Fraser Brown Mackenna Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03817059 . The registered office is 15-18 Featherstone Street, London, EC1Y 8SL.
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.
2.2. 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 rendering of architectural services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. Goodwill has been fully amortised to profit and loss account over its estimated economic life.
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 | full depreciation provided
Computer Equipment | 25% reducing balance method

2.5. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value after making due allowance for any work in progress being written off. 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.
2.6. 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.
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: 27 (2025: 28)
27 28
Page 3
Page 4
Fraser Brown Mackenna Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 150,000
As at 31 March 2026 | 150,000
Amortisation
As at 1 April 2025 | 150,000
As at 31 March 2026 | 150,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 April 2025 | 12,641 | 227,032 | 239,673
Additions | - | 5,429 | 5,429
As at 31 March 2026 | 12,641 | 232,461 | 245,102
Depreciation
As at 1 April 2025 | 12,641 | 198,422 | 211,063
Provided during the period | - | 8,510 | 8,510
As at 31 March 2026 | 12,641 | 206,932 | 219,573
Net Book Value
As at 31 March 2026 | - | 25,529 | 25,529
As at 1 April 2025 | - | 28,610 | 28,610

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 312,695 |  | 268,629

Page 4
Page 5
Fraser Brown Mackenna Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 260,108 |  | 385,635
Prepayments and accrued income | 75,844 |  | 139,620
Other debtors | 1,083 |  | 1,046
Corporation tax recoverable assets | 68,572 |  | 55,751
| 405,607 |  | 582,052

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 128,691 |  | 142,285
Bank loans and overdrafts | 9,169 |  | 16,036
Other taxes and social security | 95,195 |  | 36,817
VAT | 107,915 |  | 64,914
Other creditors | 7,617 |  | 15,089
Accruals and deferred income | 36,374 |  | 50,690
Directors' loan accounts | 47 |  | 595
| 385,008 |  | 326,426

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,955

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £5,626 (2025: £5,040) were due to the fund. They are included in Other Creditors.
Page 5