Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07399982 Mr Gary Hall Mr Simon Griffiths Mr Maurice Edgington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07399982 2024-09-30 07399982 2025-09-30 07399982 2024-10-01 2025-09-30 07399982 frs-core:CurrentFinancialInstruments 2025-09-30 07399982 frs-core:Non-currentFinancialInstruments 2025-09-30 07399982 frs-core:ComputerEquipment 2025-09-30 07399982 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07399982 frs-core:ComputerEquipment 2024-09-30 07399982 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 07399982 frs-core:OtherResidualIntangibleAssets 2025-09-30 07399982 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 07399982 frs-core:OtherResidualIntangibleAssets 2024-09-30 07399982 frs-core:SharePremium 2025-09-30 07399982 frs-core:ShareCapital 2025-09-30 07399982 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07399982 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07399982 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07399982 frs-bus:SmallEntities 2024-10-01 2025-09-30 07399982 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07399982 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07399982 frs-core:UnlistedNon-exchangeTraded 2025-09-30 07399982 frs-core:UnlistedNon-exchangeTraded 2024-09-30 07399982 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 07399982 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 07399982 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 07399982 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 07399982 frs-bus:Director1 2024-10-01 2025-09-30 07399982 frs-bus:Director2 2024-10-01 2025-09-30 07399982 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 07399982 frs-countries:EnglandWales 2024-10-01 2025-09-30 07399982 2023-09-30 07399982 2024-09-30 07399982 2023-10-01 2024-09-30 07399982 frs-core:CurrentFinancialInstruments 2024-09-30 07399982 frs-core:Non-currentFinancialInstruments 2024-09-30 07399982 frs-core:SharePremium 2024-09-30 07399982 frs-core:ShareCapital 2024-09-30 07399982 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07399982
ZG Publishing Ltd
Financial Statements
For The Year Ended 30 September 2025
Bentley Financial Solutions
ZG Publishing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ZG Publishing Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07399982

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 870 |  | 2,120
Tangible Assets | 5 |  | 567 |  | -
|  |  | 1,437 |  | 2,120
CURRENT ASSETS
Debtors | 7 | 32,786 |  | 50,053 |
Cash at bank and in hand |  | 20 |  | 20 |
|  | 32,806 |  | 50,073 |
Creditors: Amounts Falling Due Within One Year | 8 | (113,838 ) |  | (87,524 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (81,032 ) |  | (37,451 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (79,595 ) |  | (35,331 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (283,871 ) |  | (317,008 )
NET LIABILITIES |  |  | (363,466 ) |  | (352,339 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 600 |  | 600
Share premium account |  |  | 29,700 |  | 29,700
Profit and Loss Account |  |  | (393,766 ) |  | (382,639 )
SHAREHOLDERS' FUNDS |  |  | (363,466) |  | (352,339)

Page 1
Page 2
ZG Publishing Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mr Simon Griffiths Director
29/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ZG Publishing Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
ZG Publishing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07399982 . The registered office is 6 Maida Vale Business Centre, Mead Road, Cheltenham, GL53 7ER.
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
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue operational existence for the forseeable future. The controlling shareholders have undertaken not to seek repayment of their loans for the foreseeable future unless finance permits. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Website amortised based on 25% straight line
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:

Computer Equipment | 25% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 11,000
As at 30 September 2025 | 11,000

...CONTINUED
Page 3
Page 4
ZG Publishing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Amortisation
As at 1 October 2024 | 8,880
Provided during the period | 1,250
As at 30 September 2025 | 10,130
Net Book Value
As at 30 September 2025 | 870
As at 1 October 2024 | 2,120

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 2,111
Additions | 699
As at 30 September 2025 | 2,810
Depreciation
As at 1 October 2024 | 2,111
Provided during the period | 132
As at 30 September 2025 | 2,243
Net Book Value
As at 30 September 2025 | 567
As at 1 October 2024 | -

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 960
As at 30 September 2025 | 960
Provision
As at 1 October 2024 | 960
As at 30 September 2025 | 960
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

Page 4
Page 5
ZG Publishing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,823 |  | 39,819
Prepayments and accrued income | 4,941 |  | 7,161
VAT | 1,022 |  | 3,073
| 32,786 |  | 50,053

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,444 |  | 29,721
Bank loans and overdrafts | 40,215 |  | 37,937
Other taxes and social security | 2,079 |  | 540
Pension | - |  | 303
Accruals and deferred income | 9,517 |  | 14,023
Directors' loan accounts | 24,583 |  | 5,000
| 113,838 |  | 87,524

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Bank loan | 18,728 |  | 30,942
Directors loan account | 265,143 |  | 286,066
| 283,871 |  | 317,008

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 600 |  | 600

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