Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 September 2023 false 1 January 2025 31 December 2025 31 December 2025 08647757 Mr Ben Tennant Mrs Andonette Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08647757 2024-12-31 08647757 2025-12-31 08647757 2025-01-01 2025-12-31 08647757 frs-core:CurrentFinancialInstruments 2025-12-31 08647757 frs-core:Non-currentFinancialInstruments 2025-12-31 08647757 frs-core:BetweenOneFiveYears 2025-12-31 08647757 frs-core:ComputerEquipment 2025-12-31 08647757 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08647757 frs-core:ComputerEquipment 2024-12-31 08647757 frs-core:PlantMachinery 2025-12-31 08647757 frs-core:PlantMachinery 2025-01-01 2025-12-31 08647757 frs-core:PlantMachinery 2024-12-31 08647757 frs-core:WithinOneYear 2025-12-31 08647757 frs-core:ShareCapital 2025-12-31 08647757 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08647757 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08647757 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08647757 frs-bus:SmallEntities 2025-01-01 2025-12-31 08647757 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08647757 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08647757 frs-bus:Director1 2025-01-01 2025-12-31 08647757 frs-bus:Director2 2025-01-01 2025-12-31 08647757 frs-countries:EnglandWales 2025-01-01 2025-12-31 08647757 2023-08-31 08647757 2024-12-31 08647757 2023-09-01 2024-12-31 08647757 frs-core:CurrentFinancialInstruments 2024-12-31 08647757 frs-core:Non-currentFinancialInstruments 2024-12-31 08647757 frs-core:BetweenOneFiveYears 2024-12-31 08647757 frs-core:WithinOneYear 2024-12-31 08647757 frs-core:ShareCapital 2024-12-31 08647757 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08647757
Made By Factory Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Made By Factory Limited
Contents
Contents

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

Page 1
Made By Factory Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08647757

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,314 |  | 13,330
|  |  | 9,314 |  | 13,330
CURRENT ASSETS
Debtors | 5 | 46,894 |  | 54,101 |
Cash at bank and in hand |  | 48,477 |  | 33,973 |
|  | 95,371 |  | 88,074 |
Creditors: Amounts Falling Due Within One Year | 6 | (81,180 ) |  | (81,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,191 |  | 6,789
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,505 |  | 20,119
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,420 ) |  | (16,437 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (2,221 ) |  | (3,257 )
NET ASSETS |  |  | 8,864 |  | 425
CAPITAL AND RESERVES
Called up share capital | 9 |  | 150 |  | 150
Profit and Loss Account |  |  | 8,714 |  | 275
SHAREHOLDERS' FUNDS |  |  | 8,864 |  | 425

Page 1
Page 2
Made By Factory Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mrs Andonette Wilkinson Director
9th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Made By Factory Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Made By Factory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08647757 . The registered office is 16 Blackfriars Street, Manchester, M3 5BQ.
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:

Plant & Machinery | 2 & 3 years Straight Line
Computer Equipment | 2 & 3 years Straight Line

2.4. 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.
2.5. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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
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Made By Factory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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 (2024: 4)
3 4
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 6,149 | 29,381 | 35,530
Additions | 1,232 | 4,737 | 5,969
Disposals | (1,623 ) | (11,319 ) | (12,942 )
As at 31 December 2025 | 5,758 | 22,799 | 28,557
Depreciation
As at 1 January 2025 | 4,107 | 18,093 | 22,200
Provided during the period | 1,596 | 7,145 | 8,741
Disposals | (1,293 ) | (10,405 ) | (11,698 )
As at 31 December 2025 | 4,410 | 14,833 | 19,243
Net Book Value
As at 31 December 2025 | 1,348 | 7,966 | 9,314
As at 1 January 2025 | 2,042 | 11,288 | 13,330

Page 4
Page 5
Made By Factory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,284 |  | 23,372
Prepayments and accrued income | 7,950 |  | 5,957
Other debtors | 6,660 |  | 7,452
Directors' loan accounts | - |  | 17,320
| 46,894 |  | 54,101

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,506 |  | 9,127
Bank loans and overdrafts | 3,960 |  | 3,527
Corporation tax | 33,429 |  | 25,599
Other taxes and social security | 1,086 |  | 496
VAT | 11,778 |  | 10,811
Other creditors | 150 |  | -
Accruals and deferred income | 644 |  | 50
Directors' loan accounts | 27,627 |  | -
Amounts owed to related parties | - |  | 31,675
| 81,180 |  | 81,285

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

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,420 |  | 16,437

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

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 2,221 |  | 3,257

Page 5
Page 6
Made By Factory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

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

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 5,668 |  | -
Later than one year and not later than five years | 2,362 |  | -
| 8,030 |  | -

11. Related Party Transactions
Mr Ben TennantDirector and a Shareholder of Made By Factory LimitedAs at the Year End December 2025, Made By Factory Limited owes an amount of £447 to Mr Ben Tennant. The loan is interest-free, unsecured, and repayable on demand.

Mr Ben Tennant

Director and a Shareholder of Made By Factory Limited

As at the Year End December 2025, Made By Factory Limited owes an amount of £447 to Mr Ben Tennant. The loan is interest-free, unsecured, and repayable on demand.

Mrs Andonette WilkinsonDirector and a Shareholder of Made By Factory LimitedAs at the Year End December 2025, Made By Factory Limited owes an amount of £27,180 to Mrs Andonette Wilkinson. The loan is interest-free, unsecured, and repayable on demand.

Mrs Andonette Wilkinson

Director and a Shareholder of Made By Factory Limited

As at the Year End December 2025, Made By Factory Limited owes an amount of £27,180 to Mrs Andonette Wilkinson. The loan is interest-free, unsecured, and repayable on demand.

CreativJam LimitedThe company was related by virtue of common shareholders and directors.During the year, a £240 loan was made to CreativJam Limited and this amount was written off during the year. There was no balance outstanding as at 31st December 2025.

CreativJam Limited

The company was related by virtue of common shareholders and directors.

During the year, a £240 loan was made to CreativJam Limited and this amount was written off during the year. There was no balance outstanding as at 31st December 2025.

Aszend Digital LimitedThe company was related by virtue of common shareholders and directors.As at 31st December 2024, Made By Factory Limited owed an amount of £31,675 to Aszend Digital Limited. During the year, £32,043 was repaid and £368 was written off. There was no balance outstanding as at 31st December 2025. During the year, the company subcontracted certain services totalling £600 and credited services totalling £2,193 which were conducted at arm’s length.

Aszend Digital Limited

The company was related by virtue of common shareholders and directors.

As at 31st December 2024, Made By Factory Limited owed an amount of £31,675 to Aszend Digital Limited. During the year, £32,043 was repaid and £368 was written off. There was no balance outstanding as at 31st December 2025. During the year, the company subcontracted certain services totalling £600 and credited services totalling £2,193 which were conducted at arm’s length.

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