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 10421727 Mr A J Ball Mr E A De Oliveira iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10421727 2025-03-31 10421727 2026-03-31 10421727 2025-04-01 2026-03-31 10421727 frs-core:CurrentFinancialInstruments 2026-03-31 10421727 frs-core:Non-currentFinancialInstruments 2026-03-31 10421727 frs-core:BetweenOneFiveYears 2026-03-31 10421727 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10421727 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10421727 frs-core:NetGoodwill 2026-03-31 10421727 frs-core:NetGoodwill 2025-04-01 2026-03-31 10421727 frs-core:NetGoodwill 2025-03-31 10421727 frs-core:PlantMachinery 2026-03-31 10421727 frs-core:PlantMachinery 2025-04-01 2026-03-31 10421727 frs-core:PlantMachinery 2025-03-31 10421727 frs-core:WithinOneYear 2026-03-31 10421727 frs-core:ShareCapital 2026-03-31 10421727 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10421727 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10421727 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10421727 frs-bus:SmallEntities 2025-04-01 2026-03-31 10421727 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10421727 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10421727 frs-bus:Director1 2025-04-01 2026-03-31 10421727 frs-bus:Director2 2025-04-01 2026-03-31 10421727 frs-countries:EnglandWales 2025-04-01 2026-03-31 10421727 2024-03-31 10421727 2025-03-31 10421727 2024-04-01 2025-03-31 10421727 frs-core:CurrentFinancialInstruments 2025-03-31 10421727 frs-core:Non-currentFinancialInstruments 2025-03-31 10421727 frs-core:BetweenOneFiveYears 2025-03-31 10421727 frs-core:WithinOneYear 2025-03-31 10421727 frs-core:ShareCapital 2025-03-31 10421727 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10421727
Oliveira Hair Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Oliveira Hair Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Oliveira Hair Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10421727

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 1
Tangible Assets | 5 |  | 171 |  | 116
|  |  | 172 |  | 117
CURRENT ASSETS
Stocks |  | 2,535 |  | 3,344 |
Debtors | 6 | 1,821 |  | 5,923 |
Cash at bank and in hand |  | 7,724 |  | 3,132 |
|  | 12,080 |  | 12,399 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,638 ) |  | (7,115 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,442 |  | 5,284
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,614 |  | 5,401
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (922 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32 ) |  | (22 )
NET ASSETS |  |  | 3,582 |  | 4,457
CAPITAL AND RESERVES
Called up share capital |  |  | 10 |  | 10
Profit and Loss Account |  |  | 3,572 |  | 4,447
SHAREHOLDERS' FUNDS |  |  | 3,582 |  | 4,457

Page 1
Page 2
Oliveira Hair Limited
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 A J Ball Director | Mr E A De Oliveira Director
29/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Oliveira Hair Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Oliveira Hair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10421727 . The registered office is 138 Grange Road, Ramsgate, Kent, CT11 9PR.
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.
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. It is amortised to profit and loss account over its estimated economic life of five years.
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:

Fixtures & Fittings | 25% of cost
Computer Equipment | 33% of cost

2.5. 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.
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 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.
...CONTINUED
Page 3
Page 4
Oliveira Hair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account 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: 3 (2025: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 20,001
As at 31 March 2026 | 20,001
Amortisation
As at 1 April 2025 | 20,000
As at 31 March 2026 | 20,000
Net Book Value
As at 31 March 2026 | 1
As at 1 April 2025 | 1

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2025 | 10,934
Additions | 228
As at 31 March 2026 | 11,162

...CONTINUED
Page 4
Page 5
Oliveira Hair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 10,818
Provided during the period | 173
As at 31 March 2026 | 10,991
Net Book Value
As at 31 March 2026 | 171
As at 1 April 2025 | 116

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,564
Other debtors | 1,821 |  | 2,359
| 1,821 |  | 5,923

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 653 |  | 864
Bank loans and overdrafts | 922 |  | 1,578
Other creditors | 1,630 |  | 1,996
Taxation and social security | 5,433 |  | 2,677
| 8,638 |  | 7,115

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 922

Page 5
Page 6
Oliveira Hair Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 13,866 |  | 13,370
Later than one year and not later than five years | 10,400 |  | 23,397
| 24,266 |  | 36,767

10. Pension Commitments
The company operates a defined contribution pension scheme. 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 £nil were due to the fund. They are included in Other creditors.
11. Related Party Transactions
The company pays rent for a shop to a third party landlord, however the lease is in the name of the company's directors rather than in the name of the company. Payments are made to the landlord directly by the company and are in accordance with the lease.
Page 6