Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07027357 P Warren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07027357 2025-03-31 07027357 2026-03-31 07027357 2025-04-01 2026-03-31 07027357 frs-core:CurrentFinancialInstruments 2026-03-31 07027357 frs-core:Non-currentFinancialInstruments 2026-03-31 07027357 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07027357 frs-core:PlantMachinery 2026-03-31 07027357 frs-core:PlantMachinery 2025-04-01 2026-03-31 07027357 frs-core:PlantMachinery 2025-03-31 07027357 frs-core:ShareCapital 2026-03-31 07027357 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07027357 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07027357 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07027357 frs-bus:SmallEntities 2025-04-01 2026-03-31 07027357 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07027357 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07027357 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 07027357 frs-bus:OrdinaryShareClass2 2026-03-31 07027357 frs-bus:Director1 2025-04-01 2026-03-31 07027357 frs-countries:EnglandWales 2025-04-01 2026-03-31 07027357 2024-03-31 07027357 2025-03-31 07027357 2024-04-01 2025-03-31 07027357 frs-core:CurrentFinancialInstruments 2025-03-31 07027357 frs-core:Non-currentFinancialInstruments 2025-03-31 07027357 frs-core:ShareCapital 2025-03-31 07027357 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07027357 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31
Registered number: 07027357
Novus Brands Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director P Warren
Company Number 07027357
Registered Office 4 Clews Road
Redditch
Worcestershire
B98 7ST
Accountants Hayward Wright
4 Clews Road
Redditch
Worcestershire
B98 7ST
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Balance Sheet
Registered number: 07027357
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,452 3,784
2,452 3,784
CURRENT ASSETS
Stock 5 21,136 25,825
Debtors 6 4,416 16,514
Cash at bank 27,395 180
52,947 42,519
Creditors: Amounts Falling Due Within One Year 7 (70,565 ) (55,428 )
NET CURRENT ASSETS (LIABILITIES) (17,618 ) (12,909 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,166 ) (9,125 )
Creditors: Amounts falling due after more than one year 8 (20,287 ) (26,171 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (486 ) (719 )
NET LIABILITIES (35,939 ) (36,015 )
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account (36,139 ) (36,215 )
SHAREHOLDERS' FUNDS (35,939) (36,015)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
P Warren
Director
15 July 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Novus Brands Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on Company Information page.
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.
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 etc 20% reducing balance
Computer Equipment 33% reducing balance
2.4. 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.
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
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4. Tangible Assets
Plant & Machinery etc
£
Cost
As at 1 April 2025 11,163
Additions 582
Disposals (3,402 )
As at 31 March 2026 8,343
Depreciation
As at 1 April 2025 7,379
Provided during the period 1,180
Disposals (2,668 )
As at 31 March 2026 5,891
Net Book Value
As at 31 March 2026 2,452
As at 1 April 2025 3,784
5. Stock
2026 2025
£ £
Stock 21,136 25,825
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 759 6,921
Prepayments and accrued income 803 3,401
Other debtors - 2,989
Deferred tax current asset - 1,203
VAT 254 -
Amounts owed by associates 2,600 2,000
4,416 16,514
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 22,684 21,354
Bank loans and overdrafts 6,301 13,625
VAT - 796
Accruals and deferred income 5,721 6,297
Director's loan account 35,859 13,356
70,565 55,428
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8. Creditors: Amounts falling due after more than one year
2026 2025
£ £
Bank loans 20,287 26,171
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
200 Ordinary A shares of £ 1.00 each 200 200
10. Related Party Transactions
During the year, the company entered into transactions with Union Brands Ltd, a company in which P Warren is also a director and sole shareholder, and is therefore considered a related party.
The balance due from Union Brands Ltd increased from £2,000 (2025) to £2,600 (2026).
Union Brands LtdAssociated company

Union Brands Ltd

Associated company

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