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 2474177 Miss A E Wainwright Mrs B Scally Mr E D Andrews Mr P T Ure Mr A O Stubbs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 2474177 2025-03-31 2474177 2026-03-31 2474177 2025-04-01 2026-03-31 2474177 frs-core:CurrentFinancialInstruments 2026-03-31 2474177 frs-core:Non-currentFinancialInstruments 2026-03-31 2474177 frs-core:BetweenOneFiveYears 2026-03-31 2474177 frs-core:ComputerEquipment 2025-04-01 2026-03-31 2474177 frs-core:LandBuildings 2026-03-31 2474177 frs-core:LandBuildings 2025-04-01 2026-03-31 2474177 frs-core:LandBuildings 2025-03-31 2474177 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 2474177 frs-core:MotorVehicles 2025-04-01 2026-03-31 2474177 frs-core:PlantMachinery 2026-03-31 2474177 frs-core:PlantMachinery 2025-04-01 2026-03-31 2474177 frs-core:PlantMachinery 2025-03-31 2474177 frs-core:WithinOneYear 2026-03-31 2474177 frs-core:ShareCapital 2026-03-31 2474177 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 2474177 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 2474177 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 2474177 frs-bus:SmallEntities 2025-04-01 2026-03-31 2474177 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 2474177 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 2474177 frs-core:CostValuation 2025-03-31 2474177 frs-core:CostValuation 2026-03-31 2474177 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 2474177 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 2474177 frs-bus:Director1 2025-04-01 2026-03-31 2474177 frs-bus:Director2 2025-04-01 2026-03-31 2474177 frs-bus:Director3 2025-04-01 2026-03-31 2474177 frs-bus:Director4 2025-04-01 2026-03-31 2474177 frs-bus:Director5 2025-04-01 2026-03-31 2474177 frs-countries:EnglandWales 2025-04-01 2026-03-31 2474177 2024-03-31 2474177 2025-03-31 2474177 2024-04-01 2025-03-31 2474177 frs-core:CurrentFinancialInstruments 2025-03-31 2474177 frs-core:Non-currentFinancialInstruments 2025-03-31 2474177 frs-core:BetweenOneFiveYears 2025-03-31 2474177 frs-core:WithinOneYear 2025-03-31 2474177 frs-core:ShareCapital 2025-03-31 2474177 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 2474177
Options Management Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Options Management Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Options Management Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 2474177

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 273,253 |  | 483,793
Investments | 5 |  | 10,093 |  | 10,093
|  |  | 283,346 |  | 493,886
CURRENT ASSETS
Stocks | 6 | 518,271 |  | 547,794 |
Debtors | 7 | 1,321,446 |  | 1,578,023 |
Cash at bank and in hand |  | 1,835,946 |  | 1,952,087 |
|  | 3,675,663 |  | 4,077,904 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,497,827 ) |  | (3,193,592 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,177,836 |  | 884,312
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,461,182 |  | 1,378,198
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (41,899 ) |  | (218,195 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (68,313 ) |  | (120,948 )
NET ASSETS |  |  | 1,350,970 |  | 1,039,055
CAPITAL AND RESERVES
Called up share capital | 12 |  | 7,500 |  | 7,500
Profit and Loss Account |  |  | 1,343,470 |  | 1,031,555
SHAREHOLDERS' FUNDS |  |  | 1,350,970 |  | 1,039,055

Page 1
Page 2
Options Management 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

Mr P T Ure Director
15/06/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Options Management Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Options Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 2474177 . The registered office is Options House, Maries Way, Silverdale Business Park, Newcastle-under-Lyme, Staffordshire, ST5 6PA.
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.
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.
2.3. 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:

Freehold | Straighlt line over 20 years
Plant & Machinery | 25% on cost and 5% on cost
Motor Vehicles | 25% on cost and 5% on cost
Computer Equipment | 25% on cost and 5% on cost

When vending machines are removed from sites then additional depreciation is provided to reduce the carrying value of those machines to nil.
Page 3
Page 4
Options Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognsied in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and that are expected to apply to the reversal of the timing difference.
Unrelived tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal or deferred tax liabilities or other future taxable profits.
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.
2.8. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 46 (2025: 50)
46 50
Page 4
Page 5
Options Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 24,560 | 1,305,079 | 1,329,639
Additions | - | 94,565 | 94,565
Disposals | - | (165,819 ) | (165,819 )
Transfers | - | (44,696) | (44,696 )
As at 31 March 2026 | 24,560 | 1,189,129 | 1,213,689
Depreciation
As at 1 April 2025 | 24,560 | 821,286 | 845,846
Provided during the period | - | 203,556 | 203,556
Disposals | - | (66,198 ) | (66,198 )
Transfers | - | (42,768) | (42,768 )
As at 31 March 2026 | 24,560 | 915,876 | 940,436
Net Book Value
As at 31 March 2026 | - | 273,253 | 273,253
As at 1 April 2025 | - | 483,793 | 483,793

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 10,093
As at 31 March 2026 | 10,093
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 10,093
As at 1 April 2025 | 10,093

Page 5
Page 6
Options Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 518,271 |  | 547,794

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 719,077 |  | 786,172
Amounts owed by group undertakings | 271,799 |  | 394,106
Other debtors | 330,570 |  | 397,745
| 1,321,446 |  | 1,578,023

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 60,969 |  | 80,763
Trade creditors | 1,482,308 |  | 1,938,747
Bank loans and overdrafts | 12,744 |  | 41,667
Other loans | 112,477 |  | 105,860
Amounts owed to group undertakings | 253,534 |  | 263,459
Other creditors | 316,308 |  | 546,968
Taxation and social security | 259,487 |  | 216,128
| 2,497,827 |  | 3,193,592

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,899 |  | 86,306
Bank loans | - |  | 19,412
Other loans | - |  | 112,477
| 41,899 |  | 218,195

Page 6
Page 7
Options Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 60,969 |  | 80,763
Later than one year and not later than five years | 41,899 |  | 86,306
| 102,868 |  | 167,069
| 102,868 |  | 167,069

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 68,313 |  | 120,948

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 7,500 |  | 7,500

13. Related Party Transactions
In previous years the company had received loans from the directors' pension fund. The total balance owing to the pension fund at the year end was £112,477 (2025 £218,337). The company occupies premises owned by the pension fund and the rent payable during the year to the pension fund in accordance with the terms of the lease was £64,633 (2025 £64,633).
The company has lent money to its subsidiary company, Options Management T/a Boxlogix Ltd. The balance outstanding at the end of the year was £271,799 (2025 £394,106).
The company has borrowed money from another subsidiary company, Refreshing Options To Go Ltd. The balance outstanding at the end of the year was £253,534 (2025 £263,459).
Page 7