Acorah Software Products - Accounts Production 19.2.450 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08997674 Mr A A Ungurean Mr A Ungurean true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08997674 2025-04-30 08997674 2026-04-30 08997674 2025-05-01 2026-04-30 08997674 frs-core:CurrentFinancialInstruments 2026-04-30 08997674 frs-core:ComputerEquipment 2026-04-30 08997674 frs-core:ComputerEquipment 2025-05-01 2026-04-30 08997674 frs-core:ComputerEquipment 2025-04-30 08997674 frs-core:ShareCapital 2026-04-30 08997674 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08997674 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08997674 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08997674 frs-bus:SmallEntities 2025-05-01 2026-04-30 08997674 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08997674 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08997674 frs-bus:OrdinaryShareClass1 2025-05-01 2026-04-30 08997674 frs-bus:OrdinaryShareClass1 2026-04-30 08997674 1 2025-05-01 2026-04-30 08997674 frs-bus:Director1 2025-05-01 2026-04-30 08997674 frs-countries:EnglandWales 2025-05-01 2026-04-30 08997674 2024-04-30 08997674 2025-04-30 08997674 2024-05-01 2025-04-30 08997674 frs-core:CurrentFinancialInstruments 2025-04-30 08997674 frs-core:ShareCapital 2025-04-30 08997674 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08997674 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30
Registered number: 08997674
AB71 Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
E Johnson & Associates Ltd
637 Green Lanes
London
N8 0RE
AB71 Ltd
Contents
Contents

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

Page 1
AB71 Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 08997674

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 362 |  | 483
|  |  | 362 |  | 483
CURRENT ASSETS
Debtors | 5 | 1,250 |  | 760 |
Cash at bank and in hand |  | 904 |  | 694 |
|  | 2,154 |  | 1,454 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,925 ) |  | (3,550 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,771 ) |  | (2,096 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,409 ) |  | (1,613 )
NET LIABILITIES |  |  | (6,409 ) |  | (1,613 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (6,410 ) |  | (1,614 )
SHAREHOLDERS' FUNDS |  |  | (6,409) |  | (1,613)

For the year ending 30 April 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 A A Ungurean Director
9th July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
AB71 Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
AB71 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08997674 . The registered office is 89 A Pemberton Road, London, N4 1AY.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company's liabilities for the period from 1 May 2025 to 30 April 2026 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
2.3. 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.
2.4. 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:

Computer Equipment | 25% on reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 2)
3 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 2,232
As at 30 April 2026 | 2,232
Depreciation
As at 1 May 2025 | 1,749
Provided during the period | 121
As at 30 April 2026 | 1,870

...CONTINUED
Page 2
Page 3
AB71 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026 | 362
As at 1 May 2025 | 483

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,250 |  | 760

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30 |  | 85
Other creditors | 8,863 |  | 3,433
Taxation and social security | 32 |  | 32
| 8,925 |  | 3,550

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

8. Dividends
9. Related Party Transactions
During the year, no dividends were paid to the director. (2025 nil)
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr A Ungurean by virtue of his ownership of 100% of the issued share capital in the company.
Page 3