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 01454118 Mr John Harness Ms Erika Jean Bellsham Revel Mr John Harness iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01454118 2025-03-31 01454118 2026-03-31 01454118 2025-04-01 2026-03-31 01454118 frs-core:CurrentFinancialInstruments 2026-03-31 01454118 frs-core:FurnitureFittings 2026-03-31 01454118 frs-core:FurnitureFittings 2025-04-01 2026-03-31 01454118 frs-core:FurnitureFittings 2025-03-31 01454118 frs-core:ShareCapital 2026-03-31 01454118 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 01454118 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01454118 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 01454118 frs-bus:SmallEntities 2025-04-01 2026-03-31 01454118 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 01454118 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01454118 frs-bus:Director1 2025-04-01 2026-03-31 01454118 frs-bus:Director2 2025-04-01 2026-03-31 01454118 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 01454118 frs-countries:EnglandWales 2025-04-01 2026-03-31 01454118 2024-03-31 01454118 2025-03-31 01454118 2024-04-01 2025-03-31 01454118 frs-core:CurrentFinancialInstruments 2025-03-31 01454118 frs-core:ShareCapital 2025-03-31 01454118 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 01454118
Theoberry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
AJB Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01454118
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 220 260
220 260
CURRENT ASSETS
Debtors 5 87,521 74,173
Investments 6 100 100
Cash at bank and in hand 277,766 293,218
365,387 367,491
Creditors: Amounts Falling Due Within One Year 7 (14,568 ) (14,147 )
NET CURRENT ASSETS (LIABILITIES) 350,819 353,344
TOTAL ASSETS LESS CURRENT LIABILITIES 351,039 353,604
NET ASSETS 351,039 353,604
CAPITAL AND RESERVES
Called up share capital 8 99 99
Profit and Loss Account 350,940 353,505
SHAREHOLDERS' FUNDS 351,039 353,604
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 John Harness
Director
26th June 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Theoberry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01454118 . The registered office is Two Hoots, Distillery Lane, Colchester, CO2 8EZ.
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:
Fixtures & Fittings 15% reducung balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 7,965
As at 31 March 2026 7,965
Depreciation
As at 1 April 2025 7,705
Provided during the period 40
As at 31 March 2026 7,745
Net Book Value
As at 31 March 2026 220
As at 1 April 2025 260
Page 2
Page 3
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,765 4,617
Amounts owed by group undertakings 76,756 69,556
87,521 74,173
6. Current Asset Investments
2026 2025
£ £
Shares in subsidiaries 100 100
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2 -
Other creditors 14,566 14,147
14,568 14,147
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 99 99
Page 3