Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11876561 Michael Mckie Margarida Gomes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11876561 2025-03-31 11876561 2026-03-31 11876561 2025-04-01 2026-03-31 11876561 frs-core:CurrentFinancialInstruments 2026-03-31 11876561 frs-core:ComputerEquipment 2026-03-31 11876561 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11876561 frs-core:ComputerEquipment 2025-03-31 11876561 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 11876561 frs-core:OtherResidualIntangibleAssets 2026-03-31 11876561 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 11876561 frs-core:OtherResidualIntangibleAssets 2025-03-31 11876561 frs-core:SharePremium 2026-03-31 11876561 frs-core:ShareCapital 2026-03-31 11876561 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11876561 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11876561 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11876561 frs-bus:SmallEntities 2025-04-01 2026-03-31 11876561 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11876561 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11876561 frs-bus:Director1 2025-04-01 2026-03-31 11876561 frs-bus:Director1 2025-03-31 11876561 frs-bus:Director1 2026-03-31 11876561 frs-bus:Director2 2025-04-01 2026-03-31 11876561 frs-bus:Director2 2025-03-31 11876561 frs-bus:Director2 2026-03-31 11876561 frs-countries:EnglandWales 2025-04-01 2026-03-31 11876561 2024-03-31 11876561 2025-03-31 11876561 2024-04-01 2025-03-31 11876561 frs-core:CurrentFinancialInstruments 2025-03-31 11876561 frs-core:SharePremium 2025-03-31 11876561 frs-core:ShareCapital 2025-03-31 11876561 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11876561
Bayleaf Solutions Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bayleaf Solutions Ltd.
Contents
Contents

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

Page 1
Bayleaf Solutions Ltd.
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11876561

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,500 |  | 12,000
Tangible Assets | 5 |  | 276 |  | 270
|  |  | 10,776 |  | 12,270
CURRENT ASSETS
Debtors | 6 | 25,167 |  | 42,004 |
Cash at bank and in hand |  | 18,579 |  | 6,738 |
|  | 43,746 |  | 48,742 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,956 ) |  | (59,870 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,210 ) |  | (11,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,566 |  | 1,142
NET ASSETS |  |  | 1,566 |  | 1,142
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20 |  | 20
Share premium account |  |  | 998 |  | 998
Profit and Loss Account |  |  | 548 |  | 124
SHAREHOLDERS' FUNDS |  |  | 1,566 |  | 1,142

Page 1
Page 2
Bayleaf Solutions Ltd.
Balance Sheet (continued)
As At 31 March 2026
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

Michael Mckie Director
15/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bayleaf Solutions Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bayleaf Solutions Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11876561 . The registered office is 36-38 Cornhill, London, EC3V 3NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and the Republic of Ireland - and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for the rendering of services, net of discounts and value added taxes.
Turnover from the rendering of services is recognised on receipt of payment from customers unless there is a contingency, in which case turnover reflects the probable outcome of the contract.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Web sites and domains are amortised to profit and loss account over their expected useful economic life of 10 years.
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 | 5 years straight-line

2.6. 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.
2.7. 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.
Page 3
Page 4
Bayleaf Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets

| Web sites
--- | ---
| £
Cost
As at 1 April 2025 | 15,000
As at 31 March 2026 | 15,000
Amortisation
As at 1 April 2025 | 3,000
Provided during the period | 1,500
As at 31 March 2026 | 4,500
Net Book Value
As at 31 March 2026 | 10,500
As at 1 April 2025 | 12,000

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 1,598
Additions | 405
As at 31 March 2026 | 2,003
Depreciation
As at 1 April 2025 | 1,328
Provided during the period | 399
As at 31 March 2026 | 1,727
Net Book Value
As at 31 March 2026 | 276
As at 1 April 2025 | 270

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,303 |  | 34,004
Other debtors | 4,864 |  | 8,000
| 25,167 |  | 42,004

Page 4
Page 5
Bayleaf Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 50,125 |  | 56,506
Other creditors | 2,031 |  | 2,309
Accruals and deferred income | 800 |  | 750
Directors' loan accounts | - |  | 305
| 52,956 |  | 59,870

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

On 10 May 2021, the company issued 250 ordinary shares of £0.01 each. The premium on these shares was £998 which is recorded in the share premium account. On 16 April 2024, the company issued a further 750 shares of £0.01 each at par.
9. Directors Advances, Credits and Guarantees
Included within other debtors balances are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Mckie | 3,848 | 2,500 | 3,848 | - | 2,500
Mrs Margarida Gomes | 3,848 | 2,500 | 3,848 | - | 2,500

The above loans are unsecured, interest free and repayable on demand.
Page 5