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 07700209 Penelope Guthrie-Brown Stuart Guthrie-Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07700209 2025-03-31 07700209 2026-03-31 07700209 2025-04-01 2026-03-31 07700209 frs-core:CurrentFinancialInstruments 2026-03-31 07700209 frs-core:ComputerEquipment 2026-03-31 07700209 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07700209 frs-core:ComputerEquipment 2025-03-31 07700209 frs-core:ShareCapital 2026-03-31 07700209 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07700209 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07700209 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07700209 frs-bus:SmallEntities 2025-04-01 2026-03-31 07700209 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07700209 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07700209 frs-bus:Director1 2025-04-01 2026-03-31 07700209 frs-bus:Director2 2025-04-01 2026-03-31 07700209 frs-countries:EnglandWales 2025-04-01 2026-03-31 07700209 2024-03-31 07700209 2025-03-31 07700209 2024-04-01 2025-03-31 07700209 frs-core:CurrentFinancialInstruments 2025-03-31 07700209 frs-core:ShareCapital 2025-03-31 07700209 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07700209
Stuart Guthrie-Brown Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Stuart Guthrie-Brown Consultancy Limited
Contents
Contents

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

Page 1
Stuart Guthrie-Brown Consultancy Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07700209

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 142,823 |  | 118,515 |
Cash at bank and in hand |  | 257,497 |  | 207,896 |
|  | 400,320 |  | 326,411 |
Creditors: Amounts Falling Due Within One Year | 6 | (393,686 ) |  | (317,120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,634 |  | 9,291
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,634 |  | 9,291
NET ASSETS |  |  | 6,634 |  | 9,291
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 6,633 |  | 9,290
SHAREHOLDERS' FUNDS |  |  | 6,634 |  | 9,291

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

Stuart Guthrie-Brown Director
14/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Stuart Guthrie-Brown Consultancy Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Stuart Guthrie-Brown Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07700209 . The registered office is C/O Tn Accountancy Lonsdale Gate, Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
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 recognised at the fair value of the consideration received or receivable for sale of services in the ordinary nature of the business. Turnover is shown net of VAT of goods and services provided to customers.
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:

Computer Equipment | 33% straight line

2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
Page 2
Page 3
Stuart Guthrie-Brown Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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 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: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 1,324
As at 31 March 2026 | 1,324
Depreciation
As at 1 April 2025 | 1,324
As at 31 March 2026 | 1,324
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 142,823 |  | 118,515

Page 3
Page 4
Stuart Guthrie-Brown Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,800
Amounts owed to group undertakings | 290,000 |  | 200,000
Other creditors | 7,499 |  | 10,162
Taxation and social security | 96,187 |  | 105,158
| 393,686 |  | 317,120

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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