Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 05689896 Mrs Emma Charlesworth Mrs Molly Francis Coleman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05689896 2025-02-28 05689896 2026-02-28 05689896 2025-03-01 2026-02-28 05689896 frs-core:CurrentFinancialInstruments 2026-02-28 05689896 frs-core:Non-currentFinancialInstruments 2026-02-28 05689896 frs-core:ComputerEquipment 2026-02-28 05689896 frs-core:ComputerEquipment 2025-03-01 2026-02-28 05689896 frs-core:ComputerEquipment 2025-02-28 05689896 frs-core:FurnitureFittings 2026-02-28 05689896 frs-core:FurnitureFittings 2025-03-01 2026-02-28 05689896 frs-core:FurnitureFittings 2025-02-28 05689896 frs-core:NetGoodwill 2026-02-28 05689896 frs-core:NetGoodwill 2025-03-01 2026-02-28 05689896 frs-core:NetGoodwill 2025-02-28 05689896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 05689896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 05689896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 05689896 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 05689896 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 05689896 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 05689896 frs-core:PlantMachinery 2026-02-28 05689896 frs-core:PlantMachinery 2025-03-01 2026-02-28 05689896 frs-core:PlantMachinery 2025-02-28 05689896 frs-core:ShareCapital 2026-02-28 05689896 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 05689896 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05689896 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 05689896 frs-bus:SmallEntities 2025-03-01 2026-02-28 05689896 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05689896 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05689896 frs-bus:OrdinaryShareClass1 2025-03-01 2026-02-28 05689896 frs-bus:OrdinaryShareClass1 2026-02-28 05689896 frs-bus:Director1 2025-03-01 2026-02-28 05689896 frs-bus:Director2 2025-03-01 2026-02-28 05689896 frs-core:CurrentFinancialInstruments 6 2026-02-28 05689896 frs-countries:EnglandWales 2025-03-01 2026-02-28 05689896 2024-02-29 05689896 2025-02-28 05689896 2024-03-01 2025-02-28 05689896 frs-core:CurrentFinancialInstruments 2025-02-28 05689896 frs-core:Non-currentFinancialInstruments 2025-02-28 05689896 frs-core:ShareCapital 2025-02-28 05689896 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 05689896 frs-bus:OrdinaryShareClass1 2024-03-01 2025-02-28 05689896 frs-core:CurrentFinancialInstruments 6 2025-02-28
Registered number: 05689896
Baby Birds Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Advoco (SW) Ltd
Baby Birds Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Baby Birds Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 05689896

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 50,000 |  | 50,000
Tangible Assets | 5 |  | 32,728 |  | 39,315
|  |  | 82,728 |  | 89,315
CURRENT ASSETS
Stocks | 6 | 826,511 |  | 660,111 |
Debtors | 7 | 65,249 |  | 78,722 |
Cash at bank and in hand |  | 8,123 |  | 14,527 |
|  | 899,883 |  | 753,360 |
Creditors: Amounts Falling Due Within One Year | 8 | (426,268 ) |  | (423,897 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 473,615 |  | 329,463
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 556,343 |  | 418,778
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (330,998 ) |  | (194,193 )
NET ASSETS |  |  | 225,345 |  | 224,585
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 225,245 |  | 224,485
SHAREHOLDERS' FUNDS |  |  | 225,345 |  | 224,585

Page 1
Page 2
Baby Birds Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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 Emma Charlesworth Director
24 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Baby Birds Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Baby Birds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05689896 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
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:

Freehold | 25% on reducing balance
Leasehold | 25% on reducing balance
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 8)
7 8
Page 3
Page 4
Baby Birds Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 50,000
As at 28 February 2026 | 50,000
Net Book Value
As at 28 February 2026 | 50,000
As at 1 March 2025 | 50,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 March 2025 | 4,015 | 565 | 62,798 | 34,333
As at 28 February 2026 | 4,015 | 565 | 62,798 | 34,333
Depreciation
As at 1 March 2025 | 3,789 | 533 | 38,565 | 21,650
Provided during the period | 57 | 8 | 3,635 | 2,212
As at 28 February 2026 | 3,846 | 541 | 42,200 | 23,862
Net Book Value
As at 28 February 2026 | 169 | 24 | 20,598 | 10,471
As at 1 March 2025 | 226 | 32 | 24,233 | 12,683

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 March 2025 | 30,946 | 132,657
As at 28 February 2026 | 30,946 | 132,657
Depreciation
As at 1 March 2025 | 28,805 | 93,342
Provided during the period | 675 | 6,587
As at 28 February 2026 | 29,480 | 99,929
Net Book Value
As at 28 February 2026 | 1,466 | 32,728
As at 1 March 2025 | 2,141 | 39,315

Page 4
Page 5
Baby Birds Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 826,511 |  | 660,111

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 205 |  | -
Other debtors | 55,910 |  | 51,180
VAT | 9,134 |  | 27,542
| 65,249 |  | 78,722

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 212,013 |  | 125,943
Bank loans and overdrafts | 15,313 |  | -
Other loans | 127,398 |  | 232,873
Social security and other tax | 2,740 |  | 3,054
Other creditors | 65,389 |  | 59,097
Pension | 305 |  | -
Accruals | 3,110 |  | 2,930
| 426,268 |  | 423,897

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans - 1-2 years | - |  | 80,964
Other loans | 219,183 |  | 3,547
Directors' loan account | 111,815 |  | 109,682
| 330,998 |  | 194,193

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5