Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 11925754 Mr Sam Taylor Mr Matthew Wheeler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11925754 2025-04-30 11925754 2026-04-30 11925754 2025-05-01 2026-04-30 11925754 frs-core:CurrentFinancialInstruments 2026-04-30 11925754 frs-core:BetweenOneFiveYears 2026-04-30 11925754 frs-core:ComputerEquipment 2026-04-30 11925754 frs-core:ComputerEquipment 2025-05-01 2026-04-30 11925754 frs-core:ComputerEquipment 2025-04-30 11925754 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-04-30 11925754 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 11925754 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 11925754 frs-core:FurnitureFittings 2026-04-30 11925754 frs-core:FurnitureFittings 2025-05-01 2026-04-30 11925754 frs-core:FurnitureFittings 2025-04-30 11925754 frs-core:OtherResidualIntangibleAssets 2026-04-30 11925754 frs-core:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 11925754 frs-core:OtherResidualIntangibleAssets 2025-04-30 11925754 frs-core:PlantMachinery 2026-04-30 11925754 frs-core:PlantMachinery 2025-05-01 2026-04-30 11925754 frs-core:PlantMachinery 2025-04-30 11925754 frs-core:WithinOneYear 2026-04-30 11925754 frs-core:ShareCapital 2026-04-30 11925754 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 11925754 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 11925754 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 11925754 frs-bus:SmallEntities 2025-05-01 2026-04-30 11925754 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 11925754 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 11925754 frs-bus:Director1 2025-05-01 2026-04-30 11925754 frs-bus:Director2 2025-05-01 2026-04-30 11925754 frs-countries:EnglandWales 2025-05-01 2026-04-30 11925754 2024-04-30 11925754 2025-04-30 11925754 2024-05-01 2025-04-30 11925754 frs-core:CurrentFinancialInstruments 2025-04-30 11925754 frs-core:BetweenOneFiveYears 2025-04-30 11925754 frs-core:WithinOneYear 2025-04-30 11925754 frs-core:ShareCapital 2025-04-30 11925754 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 11925754
Madeby.Studio Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Madeby.Studio Ltd
Contents
Contents

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

Page 1
Madeby.Studio Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 11925754

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 33,854 |  | 38,165
Tangible Assets | 5 |  | 10,081 |  | 11,079
|  |  | 43,935 |  | 49,244
CURRENT ASSETS
Debtors | 6 | 40,533 |  | 25,008 |
Cash at bank and in hand |  | 40,349 |  | 24,930 |
|  | 80,882 |  | 49,938 |
Creditors: Amounts Falling Due Within One Year | 7 | (116,028 ) |  | (71,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (35,146 ) |  | (21,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,789 |  | 27,820
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (8,309 ) |  | (9,356 )
NET ASSETS |  |  | 480 |  | 18,464
CAPITAL AND RESERVES
Called up share capital | 9 |  | 400 |  | 400
Profit and Loss Account |  |  | 80 |  | 18,064
SHAREHOLDERS' FUNDS |  |  | 480 |  | 18,464

Page 1
Page 2
Madeby.Studio Ltd
Balance Sheet (continued)
As At 30 April 2026
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 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 Matthew Wheeler Director
13th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Madeby.Studio Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Madeby.Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11925754 . The registered office is Unit 21, 30-38 Dock Street, Leeds, West Yorkshire, LS10 1JF.
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 - Other Intangible
Other intangible assets are Trademarks. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the profit & loss on a straight line basis over their expected useful economic life of 10 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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
Fixtures & Fittings | Straight Line over 3 years
Computer Equipment | Straight Line over 3 years

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Madeby.Studio Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.7. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. 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.
2.9. 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.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
Page 4
Page 5
Madeby.Studio Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | - | 45,179 | 45,179
Additions | 220 | - | 220
As at 30 April 2026 | 220 | 45,179 | 45,399
Amortisation
As at 1 May 2025 | - | 7,014 | 7,014
Provided during the period | 13 | 4,518 | 4,531
As at 30 April 2026 | 13 | 11,532 | 11,545
Net Book Value
As at 30 April 2026 | 207 | 33,647 | 33,854
As at 1 May 2025 | - | 38,165 | 38,165

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2025 | 20,240 | 1,310 | 9,750 | 31,300
Additions | 1,103 | 874 | 2,998 | 4,975
Disposals | (3,587 ) | (249 ) | (776 ) | (4,612 )
As at 30 April 2026 | 17,756 | 1,935 | 11,972 | 31,663
Depreciation
As at 1 May 2025 | 14,918 | 739 | 4,564 | 20,221
Provided during the period | 1,446 | 462 | 3,351 | 5,259
Disposals | (3,078 ) | (173 ) | (647 ) | (3,898 )
As at 30 April 2026 | 13,286 | 1,028 | 7,268 | 21,582
Net Book Value
As at 30 April 2026 | 4,470 | 907 | 4,704 | 10,081
As at 1 May 2025 | 5,322 | 571 | 5,186 | 11,079

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,180 |  | 17,070
Prepayments and accrued income | 23,947 |  | 7,532
Other debtors | 406 |  | 406
| 40,533 |  | 25,008

Page 5
Page 6
Madeby.Studio Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,053 |  | 759
Corporation tax | 19,055 |  | 6,458
Other taxes and social security | 2,918 |  | 1,316
VAT | 26,096 |  | 11,570
Net wages | - |  | 1,028
Other creditors | - |  | 461
Accruals and deferred income | 22,406 |  | 21,859
Directors' loan accounts | 36,500 |  | 27,911
| 116,028 |  | 71,362

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 8,309 |  | 9,356

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,960 |  | -
Later than one year and not later than five years | 16,092 |  | -
| 26,052 |  | -

11. Related Party Transactions
Mr Sam TaylorShareholder and a Director of Madeby.Studio Ltd.As at the Year End April 2026, Madeby.Studio Ltd owes an amount of £18,250 to Mr Sam Taylor.

Mr Sam Taylor

Shareholder and a Director of Madeby.Studio Ltd.

As at the Year End April 2026, Madeby.Studio Ltd owes an amount of £18,250 to Mr Sam Taylor.

Mr Matthew WheelerShareholder and a Director of Madeby.Studio Ltd.As at the Year End April 2026, Madeby.Studio Ltd owes an amount of £18,250 to Mr Matthew Wheeler.

Mr Matthew Wheeler

Shareholder and a Director of Madeby.Studio Ltd.

As at the Year End April 2026, Madeby.Studio Ltd owes an amount of £18,250 to Mr Matthew Wheeler.

Page 6