Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07644585 Mr A J Blackman Mr R J Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07644585 2025-01-31 07644585 2026-01-31 07644585 2025-02-01 2026-01-31 07644585 frs-core:CurrentFinancialInstruments 2026-01-31 07644585 frs-core:Non-currentFinancialInstruments 2026-01-31 07644585 frs-core:FurnitureFittings 2025-02-01 2026-01-31 07644585 frs-core:PlantMachinery 2026-01-31 07644585 frs-core:PlantMachinery 2025-02-01 2026-01-31 07644585 frs-core:PlantMachinery 2025-01-31 07644585 frs-core:SharePremium 2026-01-31 07644585 frs-core:ShareCapital 2026-01-31 07644585 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07644585 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07644585 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07644585 frs-bus:SmallEntities 2025-02-01 2026-01-31 07644585 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07644585 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07644585 frs-bus:Director1 2025-02-01 2026-01-31 07644585 frs-bus:Director2 2025-02-01 2026-01-31 07644585 frs-countries:EnglandWales 2025-02-01 2026-01-31 07644585 2024-01-31 07644585 2025-01-31 07644585 2024-02-01 2025-01-31 07644585 frs-core:CurrentFinancialInstruments 2025-01-31 07644585 frs-core:Non-currentFinancialInstruments 2025-01-31 07644585 frs-core:SharePremium 2025-01-31 07644585 frs-core:ShareCapital 2025-01-31 07644585 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07644585
Madeaux Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
McPhersons Walpole Harding
ACCA
Citibase Brighton
95 Ditchling Road
Brighton
BN1 4ST
Madeaux Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Madeaux Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 07644585

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 84,054 |  | 80,756
|  |  | 84,054 |  | 80,756
CURRENT ASSETS
Stocks | 5 | 325,642 |  | 324,023 |
Debtors | 6 | 102,819 |  | 106,378 |
Cash at bank and in hand |  | 33,363 |  | 30,945 |
|  | 461,824 |  | 461,346 |
Creditors: Amounts Falling Due Within One Year | 7 | (167,189 ) |  | (260,298 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 294,635 |  | 201,048
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 378,689 |  | 281,804
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,663 ) |  | (36,747 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,492 ) |  | -
NET ASSETS |  |  | 347,534 |  | 245,057
CAPITAL AND RESERVES
Called up share capital | 9 |  | 121 |  | 121
Share premium account |  |  | 177,479 |  | 177,479
Profit and Loss Account |  |  | 169,934 |  | 67,457
SHAREHOLDERS' FUNDS |  |  | 347,534 |  | 245,057

Page 1
Page 2
Madeaux Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 A J Blackman Director | Mr R J Smith Director
7 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Madeaux Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Madeaux Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07644585 . The registered office is Fairlight Place, Fairlight, Hastings, East Sussex, TN35 5DT.
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
Revenue is recognised once it is probably that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Sale of goods
Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
- the significant risks and rewards of ownership of the goods have transferred to the buyer;
- the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured 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:

Plant & Machinery | In accordance with the asset
Fixtures & Fittings | 20% per year on a straight line basis

The cost of Plant & Machinery is spread over two, three or five years, depending on the asset.
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Madeaux Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
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.
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. Borrowing and finance costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 8)
7 8
Page 4
Page 5
Madeaux Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 February 2025 | 250,320
Additions | 36,207
As at 31 January 2026 | 286,527
Depreciation
As at 1 February 2025 | 169,564
Provided during the period | 32,909
As at 31 January 2026 | 202,473
Net Book Value
As at 31 January 2026 | 84,054
As at 1 February 2025 | 80,756

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 325,642 |  | 324,023

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 66,130 |  | 30,101
Other debtors | 36,689 |  | 76,277
| 102,819 |  | 106,378

Page 5
Page 6
Madeaux Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 136,285 |  | 181,317
Bank loans and overdrafts | 24,084 |  | 76,191
Other creditors | 3,121 |  | 2,142
Taxation and social security | 3,699 |  | 648
| 167,189 |  | 260,298

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,663 |  | 36,747

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 121 |  | 121

Page 6