Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06496359 Mr Julian Waller Miss Eleanor Beales-Waller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06496359 2025-03-31 06496359 2026-03-31 06496359 2025-04-01 2026-03-31 06496359 frs-core:CurrentFinancialInstruments 2026-03-31 06496359 frs-core:Non-currentFinancialInstruments 2026-03-31 06496359 frs-core:PlantMachinery 2026-03-31 06496359 frs-core:PlantMachinery 2025-04-01 2026-03-31 06496359 frs-core:PlantMachinery 2025-03-31 06496359 frs-core:ShareCapital 2026-03-31 06496359 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06496359 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06496359 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06496359 frs-bus:SmallEntities 2025-04-01 2026-03-31 06496359 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06496359 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06496359 frs-bus:Director1 2025-04-01 2026-03-31 06496359 frs-bus:Director2 2025-04-01 2026-03-31 06496359 frs-core:CurrentFinancialInstruments 1 2026-03-31 06496359 frs-countries:EnglandWales 2025-04-01 2026-03-31 06496359 2024-03-31 06496359 2025-03-31 06496359 2024-04-01 2025-03-31 06496359 frs-core:CurrentFinancialInstruments 2025-03-31 06496359 frs-core:Non-currentFinancialInstruments 2025-03-31 06496359 frs-core:ShareCapital 2025-03-31 06496359 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06496359 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 06496359
Starburst Displays Limited
Financial Statements
For The Year Ended 31 March 2026
Benfleet Accounts Ltd
Accountant & Business Consultant
15 Parkfields
Benfleet
Essex
SS7 3YT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06496359
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,448 1,738
1,448 1,738
CURRENT ASSETS
Stocks 4 23,433 16,307
Debtors 5 2,651 41,861
Cash at bank and in hand 59,009 2,871
85,093 61,039
Creditors: Amounts Falling Due Within One Year 6 (1,606 ) (3,651 )
NET CURRENT ASSETS (LIABILITIES) 83,487 57,388
TOTAL ASSETS LESS CURRENT LIABILITIES 84,935 59,126
Creditors: Amounts Falling Due After More Than One Year 7 (25,297 ) -
NET ASSETS 59,638 59,126
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 59,538 59,026
SHAREHOLDERS' FUNDS 59,638 59,126
Page 1
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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.
On behalf of the board
Mr Julian Waller
Director
24/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10% straight line
Galaxis Firing System 18% per annum WDA
1.4. 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.
1.5. 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. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 39,217
As at 31 March 2026 39,217
Depreciation
As at 1 April 2025 37,479
Provided during the period 290
As at 31 March 2026 37,769
Net Book Value
As at 31 March 2026 1,448
As at 1 April 2025 1,738
4. Stocks
2026 2025
£ £
Finished goods 23,433 16,307
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 2,651 41,363
Due after more than one year
Directors' loan account - 498
2,651 41,861
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 306 1,001
Wedding Deposits - 1,350
Christine Beales 500 500
Accruals and deferred income 800 800
1,606 3,651
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Directors' loan account 25,297 -
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5