Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04652966 Mrs Permjit Sanga Mr Gobinder Sanga Mr Gobinder Sanga iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04652966 2024-12-31 04652966 2025-12-31 04652966 2025-01-01 2025-12-31 04652966 frs-core:CurrentFinancialInstruments 2025-12-31 04652966 frs-core:Non-currentFinancialInstruments 2025-12-31 04652966 frs-core:FurnitureFittings 2025-12-31 04652966 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04652966 frs-core:FurnitureFittings 2024-12-31 04652966 frs-core:NetGoodwill 2025-12-31 04652966 frs-core:NetGoodwill 2025-01-01 2025-12-31 04652966 frs-core:NetGoodwill 2024-12-31 04652966 frs-core:MotorVehicles 2025-12-31 04652966 frs-core:MotorVehicles 2025-01-01 2025-12-31 04652966 frs-core:MotorVehicles 2024-12-31 04652966 frs-core:ShareCapital 2025-12-31 04652966 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04652966 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04652966 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04652966 frs-bus:SmallEntities 2025-01-01 2025-12-31 04652966 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04652966 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04652966 frs-bus:Director1 2025-01-01 2025-12-31 04652966 frs-bus:Director2 2025-01-01 2025-12-31 04652966 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04652966 frs-countries:EnglandWales 2025-01-01 2025-12-31 04652966 2023-12-31 04652966 2024-12-31 04652966 2024-01-01 2024-12-31 04652966 frs-core:CurrentFinancialInstruments 2024-12-31 04652966 frs-core:Non-currentFinancialInstruments 2024-12-31 04652966 frs-core:ShareCapital 2024-12-31 04652966 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04652966
NEWS & MAGS DIRECT LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Watchman Accountants Limited
NEWS & MAGS DIRECT LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
NEWS & MAGS DIRECT LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04652966

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 192 |  | 288
|  |  | 192 |  | 288
CURRENT ASSETS
Stocks | 6 | 1,000 |  | 1,000 |
|  | 1,000 |  | 1,000 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,121 ) |  | (19,531 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,121 ) |  | (18,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,929 ) |  | (18,243 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (21,388 ) |  | (25,138 )
NET LIABILITIES |  |  | (37,317 ) |  | (43,381 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (37,319 ) |  | (43,383 )
SHAREHOLDERS' FUNDS |  |  | (37,317) |  | (43,381)

Page 1
Page 2
NEWS & MAGS DIRECT 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

Mr Gobinder Sanga Director
09/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
NEWS & MAGS DIRECT LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
NEWS & MAGS DIRECT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04652966 . The registered office is 4 Applegate, Brentry, Bristol, BS10 6QJ.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Motor Vehicles | 20% S.L.
Fixtures & Fittings | 20% S.L.

2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 75,000
As at 31 December 2025 | 75,000
Amortisation
As at 1 January 2025 | 75,000
As at 31 December 2025 | 75,000

...CONTINUED
Page 3
Page 4
NEWS & MAGS DIRECT LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 18,599 | 8,412 | 27,011
As at 31 December 2025 | 18,599 | 8,412 | 27,011
Depreciation
As at 1 January 2025 | 18,599 | 8,124 | 26,723
Provided during the period | - | 96 | 96
As at 31 December 2025 | 18,599 | 8,220 | 26,819
Net Book Value
As at 31 December 2025 | - | 192 | 192
As at 1 January 2025 | - | 288 | 288

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | 1,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,415 |  | 10,764
Other creditors | 4,811 |  | 7,303
Taxation and social security | 1,895 |  | 1,464
| 17,121 |  | 19,531

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,388 |  | 25,138

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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