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 06655770 Mr Kevin Rogers Mrs Kim Rogers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06655770 2025-03-31 06655770 2026-03-31 06655770 2025-04-01 2026-03-31 06655770 frs-core:CurrentFinancialInstruments 2026-03-31 06655770 frs-core:Non-currentFinancialInstruments 2026-03-31 06655770 frs-core:PlantMachinery 2026-03-31 06655770 frs-core:PlantMachinery 2025-04-01 2026-03-31 06655770 frs-core:PlantMachinery 2025-03-31 06655770 frs-core:ShareCapital 2026-03-31 06655770 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06655770 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06655770 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06655770 frs-bus:SmallEntities 2025-04-01 2026-03-31 06655770 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06655770 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06655770 frs-core:UnlistedNon-exchangeTraded 2026-03-31 06655770 frs-core:UnlistedNon-exchangeTraded 2025-03-31 06655770 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 06655770 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 06655770 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 06655770 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06655770 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 06655770 frs-bus:Director1 2025-04-01 2026-03-31 06655770 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06655770 frs-countries:EnglandWales 2025-04-01 2026-03-31 06655770 2024-03-31 06655770 2025-03-31 06655770 2024-04-01 2025-03-31 06655770 frs-core:CurrentFinancialInstruments 2025-03-31 06655770 frs-core:Non-currentFinancialInstruments 2025-03-31 06655770 frs-core:ShareCapital 2025-03-31 06655770 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06655770
Esteem Money Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Stanford Williams Limited
Chartered Certified Accountants
Units 1+2
Fair View, Woodland Place
Pengam
Caerphilly
NP12 3QX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06655770
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 125 188
Investments 5 95,681 100,393
95,806 100,581
CURRENT ASSETS
Debtors 6 4,900 4,900
Cash at bank and in hand 102,996 72,176
107,896 77,076
Creditors: Amounts Falling Due Within One Year 7 (9,631 ) (12,742 )
NET CURRENT ASSETS (LIABILITIES) 98,265 64,334
TOTAL ASSETS LESS CURRENT LIABILITIES 194,071 164,915
Creditors: Amounts Falling Due After More Than One Year 8 - (1,667 )
NET ASSETS 194,071 163,248
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 194,069 163,246
SHAREHOLDERS' FUNDS 194,071 163,248
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kevin Rogers
Director
25/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Esteem Money Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06655770 . The registered office is Suite 12 Pontsychan House, Abersychan, Pontypool, Torfaen, NP4 7BA.
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 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.
2.3. 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:
Plant & Machinery 25% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 13,451
As at 31 March 2026 13,451
Depreciation
As at 1 April 2025 13,263
Provided during the period 63
As at 31 March 2026 13,326
Net Book Value
As at 31 March 2026 125
As at 1 April 2025 188
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 100,393
Revaluations (4,712 )
As at 31 March 2026 95,681
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 95,681
As at 1 April 2025 100,393
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.  Listed investments are measured at fair value.  Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.  Changes in fair value are included in the profit and loss account.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,900 4,900
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 1
Bank loans and overdrafts - 10,000
Corporation tax 7,456 444
Other taxes and social security 1,114 1,297
Accruals and deferred income 960 900
Director's loan account 100 100
9,631 12,742
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,667
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5