Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 02792673 Miss Georgia Edge Mrs Jill Edge Mr Joshua Edge Mr Kevin Edge Mrs Jill Edge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02792673 2025-04-30 02792673 2026-04-30 02792673 2025-05-01 2026-04-30 02792673 frs-core:CurrentFinancialInstruments 2026-04-30 02792673 frs-core:Non-currentFinancialInstruments 2026-04-30 02792673 frs-core:ComputerEquipment 2026-04-30 02792673 frs-core:ComputerEquipment 2025-05-01 2026-04-30 02792673 frs-core:ComputerEquipment 2025-04-30 02792673 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2026-04-30 02792673 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-05-01 2026-04-30 02792673 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-30 02792673 frs-core:FurnitureFittings 2026-04-30 02792673 frs-core:FurnitureFittings 2025-05-01 2026-04-30 02792673 frs-core:FurnitureFittings 2025-04-30 02792673 frs-core:MotorVehicles 2026-04-30 02792673 frs-core:MotorVehicles 2025-05-01 2026-04-30 02792673 frs-core:MotorVehicles 2025-04-30 02792673 frs-core:PlantMachinery 2026-04-30 02792673 frs-core:PlantMachinery 2025-05-01 2026-04-30 02792673 frs-core:PlantMachinery 2025-04-30 02792673 frs-core:CapitalRedemptionReserve 2026-04-30 02792673 frs-core:ShareCapital 2026-04-30 02792673 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 02792673 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 02792673 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 02792673 frs-bus:SmallEntities 2025-05-01 2026-04-30 02792673 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 02792673 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 02792673 frs-bus:Director1 2025-05-01 2026-04-30 02792673 frs-bus:Director2 2025-05-01 2026-04-30 02792673 frs-bus:Director3 2025-05-01 2026-04-30 02792673 frs-bus:Director4 2025-05-01 2026-04-30 02792673 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 02792673 frs-countries:EnglandWales 2025-05-01 2026-04-30 02792673 2024-04-30 02792673 2025-04-30 02792673 2024-05-01 2025-04-30 02792673 frs-core:CurrentFinancialInstruments 2025-04-30 02792673 frs-core:Non-currentFinancialInstruments 2025-04-30 02792673 frs-core:CapitalRedemptionReserve 2025-04-30 02792673 frs-core:ShareCapital 2025-04-30 02792673 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 02792673
Design Office UK Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02792673
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 71,278 83,689
71,278 83,689
CURRENT ASSETS
Stocks 6 2,900 3,100
Debtors 7 75,034 97,214
Cash at bank and in hand 85,709 76,682
163,643 176,996
Creditors: Amounts Falling Due Within One Year 8 (56,692 ) (69,605 )
NET CURRENT ASSETS (LIABILITIES) 106,951 107,391
TOTAL ASSETS LESS CURRENT LIABILITIES 178,229 191,080
Creditors: Amounts Falling Due After More Than One Year 9 - (2,293 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,819 ) (22,569 )
NET ASSETS 160,410 166,218
CAPITAL AND RESERVES
Called up share capital 10 100 100
Capital redemption reserve 1 1
Profit and Loss Account 160,309 166,117
SHAREHOLDERS' FUNDS 160,410 166,218
Page 1
Page 2
For the year ending 30 April 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
Mrs Jill Edge
Director
20 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Design Office UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02792673 . The registered office is Cerco House Southmere Court, Electra Way, Crewe, Cheshire, CW1 6GU.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assetsa are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed 10 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
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.
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Page 4
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: 9 (2025: 9)
9 9
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 May 2025 26,188
As at 30 April 2026 26,188
Amortisation
As at 1 May 2025 26,188
As at 30 April 2026 26,188
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 615,749 13,175 44,544 116,982 790,450
Additions - - - 1,330 1,330
As at 30 April 2026 615,749 13,175 44,544 118,312 791,780
...CONTINUED
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Page 5
Depreciation
As at 1 May 2025 568,894 3,294 42,838 91,735 706,761
Provided during the period 7,028 2,470 256 3,987 13,741
As at 30 April 2026 575,922 5,764 43,094 95,722 720,502
Net Book Value
As at 30 April 2026 39,827 7,411 1,450 22,590 71,278
As at 1 May 2025 46,855 9,881 1,706 25,247 83,689
6. Stocks
2026 2025
£ £
Stock 2,900 3,100
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 50,771 70,440
Amounts recoverable on contracts 16,591 19,547
Other debtors 7,672 7,227
75,034 97,214
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 11,384 23,549
Bank loans and overdrafts 2,500 10,207
Other creditors 5,989 5,073
Taxation and social security 36,819 30,776
56,692 69,605
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 2,293
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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