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 10699919 Mr G Wilson Mr Z Sabu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10699919 2025-03-31 10699919 2026-03-31 10699919 2025-04-01 2026-03-31 10699919 frs-core:CurrentFinancialInstruments 2026-03-31 10699919 frs-core:Non-currentFinancialInstruments 2026-03-31 10699919 frs-core:ComputerEquipment 2026-03-31 10699919 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10699919 frs-core:ComputerEquipment 2025-03-31 10699919 frs-core:FurnitureFittings 2026-03-31 10699919 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10699919 frs-core:FurnitureFittings 2025-03-31 10699919 frs-core:NetGoodwill 2026-03-31 10699919 frs-core:NetGoodwill 2025-04-01 2026-03-31 10699919 frs-core:NetGoodwill 2025-03-31 10699919 frs-core:MotorVehicles 2026-03-31 10699919 frs-core:MotorVehicles 2025-04-01 2026-03-31 10699919 frs-core:MotorVehicles 2025-03-31 10699919 frs-core:PlantMachinery 2026-03-31 10699919 frs-core:PlantMachinery 2025-04-01 2026-03-31 10699919 frs-core:PlantMachinery 2025-03-31 10699919 frs-core:OtherReservesSubtotal 2026-03-31 10699919 frs-core:ShareCapital 2026-03-31 10699919 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10699919 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10699919 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10699919 frs-bus:SmallEntities 2025-04-01 2026-03-31 10699919 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10699919 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10699919 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 10699919 frs-bus:OrdinaryShareClass2 2026-03-31 10699919 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 10699919 frs-bus:OrdinaryShareClass3 2026-03-31 10699919 frs-core:CostValuation 2025-03-31 10699919 frs-core:AdditionsToInvestments 2026-03-31 10699919 frs-core:CostValuation 2026-03-31 10699919 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10699919 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 10699919 frs-bus:Director1 2025-04-01 2026-03-31 10699919 frs-bus:Director1 2025-03-31 10699919 frs-bus:Director1 2026-03-31 10699919 frs-bus:Director2 2025-04-01 2026-03-31 10699919 frs-countries:EnglandWales 2025-04-01 2026-03-31 10699919 2024-03-31 10699919 2025-03-31 10699919 2024-04-01 2025-03-31 10699919 frs-core:CurrentFinancialInstruments 2025-03-31 10699919 frs-core:Non-currentFinancialInstruments 2025-03-31 10699919 frs-core:OtherReservesSubtotal 2025-03-31 10699919 frs-core:ShareCapital 2025-03-31 10699919 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10699919 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 10699919 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31
Registered number: 10699919
Moonbow Media Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10699919
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 53,665 65,091
Investment Properties 6 800,000 645,944
Investments 7 3,000 -
856,665 711,035
CURRENT ASSETS
Debtors 8 127,327 213,121
Investments 9 198,671 194,138
Cash at bank and in hand 303,402 159,557
629,400 566,816
Creditors: Amounts Falling Due Within One Year 10 (161,953 ) (196,307 )
NET CURRENT ASSETS (LIABILITIES) 467,447 370,509
TOTAL ASSETS LESS CURRENT LIABILITIES 1,324,112 1,081,544
Creditors: Amounts Falling Due After More Than One Year 11 (245,348 ) (267,675 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,416 ) (16,273 )
NET ASSETS 1,065,348 797,596
CAPITAL AND RESERVES
Called up share capital 12 100 100
Other reserves 206,169 61,973
Profit and Loss Account 859,079 735,523
SHAREHOLDERS' FUNDS 1,065,348 797,596
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 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.
The financial statements were approved by the board of directors on 7 July 2026 and were signed on its behalf by:
Mr G Wilson
Director
7 July 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Moonbow Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10699919 . The registered office is 10 Copperhouse Court Caldecotte, Milton Keynes, MK7 8NL.
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. 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 5 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.7. 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: 3 (2025: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 10,000
As at 31 March 2026 10,000
Amortisation
As at 1 April 2025 10,000
As at 31 March 2026 10,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2025 829 34,938 39,151 30,083 105,001
Additions - - 868 5,594 6,462
As at 31 March 2026 829 34,938 40,019 35,677 111,463
Depreciation
As at 1 April 2025 363 8,903 16,103 14,541 39,910
Provided during the period 116 6,509 5,979 5,284 17,888
As at 31 March 2026 479 15,412 22,082 19,825 57,798
Net Book Value
As at 31 March 2026 350 19,526 17,937 15,852 53,665
As at 1 April 2025 466 26,035 23,048 15,542 65,091
6. Investment Property
2026
£
Fair Value
As at 1 April 2025 645,944
Fair value adjustments 154,056
As at 31 March 2026 800,000
7. Investments
Other
£
Cost or Valuation
As at 1 April 2025 -
Additions 3,000
As at 31 March 2026 3,000
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 3,000
As at 1 April 2025 -
Page 5
Page 6
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 126,667 171,313
Other debtors 660 41,808
127,327 213,121
9. Current Asset Investments
2026 2025
£ £
Unlisted investments 198,671 194,138
10. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 21,214 29,292
Other loans 22,327 22,327
Other creditors 5,429 12,195
Taxation and social security 112,983 132,493
161,953 196,307
11. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 245,348 267,675
12. Share Capital
2026 2025
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.00 each 50 50
50 Ordinary B shares of £ 1.00 each 50 50
100 100
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr George Wilson 19,382 - 19,382 - -
The above loan is unsecured, interest charged at government rates and repayable on demand.
Page 6
Page 7
14. Related Party Transactions
Zakapps Software UK LtdRelated Party

Zakapps Software UK Ltd

Related Party

Moonbow Media Limited invoiced Zakapps Software UK Limited £18,606 in rent during the year (2025 - £18,606), and £0 in support services (2025 - £11,754), leaving an outstanding balance of £267,675 at the year end (2025 - £290,002).
Page 7