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Registered number: 14408762
Nobu Statutory Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 14408762
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 73,119 1,858
Tangible Assets 5 112 324
73,231 2,182
CURRENT ASSETS
Debtors 6 42,643 40,305
Cash at bank and in hand 48,611 90,995
91,254 131,300
Creditors: Amounts Falling Due Within One Year 7 (116,143 ) (1,522 )
NET CURRENT ASSETS (LIABILITIES) (24,889 ) 129,778
TOTAL ASSETS LESS CURRENT LIABILITIES 48,342 131,960
NET ASSETS 48,342 131,960
CAPITAL AND RESERVES
Called up share capital 8 114 114
Share premium account 186,534 186,534
Income Statement (138,306 ) (54,688 )
SHAREHOLDERS' FUNDS 48,342 131,960
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Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Nathaniel Ager
Director
23 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Nobu Statutory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14408762 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the director has made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the director has no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the director has taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The director is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at his disposal to ensure its continuity.  Therefore the director still believes it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to website design and development, and are are measured at cost less accumulated amortisation. Amortisation is charged to the income statement over the asset's estimated economic life of 3 years.
2.5. Research and Development
Intangible assets relating to research and development are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Amortisation is charged to the income statement on a straight line basis over the asset's estimated useful economic lives of 3 years.
2.6. 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% on cost
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
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: NIL (2024: NIL)
- -
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 November 2024 3,520 - 3,520
Additions - 97,598 97,598
As at 31 October 2025 3,520 97,598 101,118
Amortisation
As at 1 November 2024 1,662 - 1,662
Provided during the period 1,174 25,163 26,337
As at 31 October 2025 2,836 25,163 27,999
Net Book Value
As at 31 October 2025 684 72,435 73,119
As at 1 November 2024 1,858 - 1,858
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 642
As at 31 October 2025 642
Depreciation
As at 1 November 2024 318
Provided during the period 212
As at 31 October 2025 530
Net Book Value
As at 31 October 2025 112
As at 1 November 2024 324
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 2,573
Other debtors 10,693 27,058
10,693 29,631
Due after more than one year
Other debtors 31,950 10,674
42,643 40,305
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,975 1,308
Bank loans and overdrafts 98,000 -
Other creditors 6,168 214
116,143 1,522
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 114 114
9. Post Balance Sheet Events
On 9th December 2025 the company issued 768 additional ordinary shares of £0.01 each at an issue price of £82.50 per share. The total consideration received was £63,362.49.
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