Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08415823 Mr Stuart Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08415823 2025-02-28 08415823 2026-02-28 08415823 2025-03-01 2026-02-28 08415823 frs-core:CurrentFinancialInstruments 2026-02-28 08415823 frs-core:Non-currentFinancialInstruments 2026-02-28 08415823 frs-core:MotorVehicles 2026-02-28 08415823 frs-core:MotorVehicles 2025-03-01 2026-02-28 08415823 frs-core:MotorVehicles 2025-02-28 08415823 frs-core:PlantMachinery 2026-02-28 08415823 frs-core:PlantMachinery 2025-03-01 2026-02-28 08415823 frs-core:PlantMachinery 2025-02-28 08415823 frs-core:ShareCapital 2026-02-28 08415823 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08415823 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08415823 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08415823 frs-bus:SmallEntities 2025-03-01 2026-02-28 08415823 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08415823 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08415823 frs-bus:Director1 2025-03-01 2026-02-28 08415823 frs-bus:Director1 2025-02-28 08415823 frs-bus:Director1 2026-02-28 08415823 frs-countries:EnglandWales 2025-03-01 2026-02-28 08415823 2024-02-29 08415823 2025-02-28 08415823 2024-03-01 2025-02-28 08415823 frs-core:CurrentFinancialInstruments 2025-02-28 08415823 frs-core:Non-currentFinancialInstruments 2025-02-28 08415823 frs-core:ShareCapital 2025-02-28 08415823 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Rupik Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Rupik Ltd
Contents
Contents

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

Page 1
Rupik Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 08415823

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,619 |  | 161
|  |  | 2,619 |  | 161
CURRENT ASSETS
Debtors | 5 | 31,877 |  | 16,871 |
Cash at bank and in hand |  | 303 |  | 9,759 |
|  | 32,180 |  | 26,630 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,200 ) |  | (16,084 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,980 |  | 10,546
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,599 |  | 10,707
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,941 ) |  | (10,468 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (498 ) |  | (30 )
NET ASSETS |  |  | 160 |  | 209
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 60 |  | 109
SHAREHOLDERS' FUNDS |  |  | 160 |  | 209

Page 1
Page 2
Rupik Ltd
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 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 Profit and Loss Account.
On behalf of the board

Mr Stuart Johnson Director
23 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rupik Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Rupik Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08415823 . The registered office is C/O Clear Accountancy, e-Innovation Centre, Priorslee, Telford, TF2 9FT.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of services.
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. 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 | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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
Page 3
Page 4
Rupik Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 1,463 | - | 1,463
Additions | - | 3,430 | 3,430
Disposals | (1,295 ) | - | (1,295 )
As at 28 February 2026 | 168 | 3,430 | 3,598
Depreciation
As at 1 March 2025 | 1,302 | - | 1,302
Provided during the period | 16 | 858 | 874
Disposals | (1,197 ) | - | (1,197 )
As at 28 February 2026 | 121 | 858 | 979
Net Book Value
As at 28 February 2026 | 47 | 2,572 | 2,619
As at 1 March 2025 | 161 | - | 161

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,428 |  | -
Other debtors | 23,094 |  | 12,778
| 24,522 |  | 12,778
Due after more than one year
Other debtors | 7,355 |  | 4,093
| 31,877 |  | 16,871

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 571 |  | 191
Bank loans and overdrafts | 2,800 |  | 2,800
Other creditors | 4,478 |  | 3,724
Taxation and social security | 18,351 |  | 9,369
| 26,200 |  | 16,084

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,941 |  | 10,468

Page 4
Page 5
Rupik Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stuart Johnson | 12,581 | 11,534 | 2,112 | - | 22,003

The above loan is unsecured and repayable on demand, interest has been charged at 3.75% in line with HMRC approved rates.
Page 5