Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2025 1 January 2025 false true 1 January 2026 31 July 2026 31 July 2026 10998756 Mrs S A Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10998756 2025-12-31 10998756 2026-07-31 10998756 2026-01-01 2026-07-31 10998756 frs-core:CurrentFinancialInstruments 2026-07-31 10998756 frs-core:ShareCapital 2026-07-31 10998756 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 10998756 frs-bus:PrivateLimitedCompanyLtd 2026-01-01 2026-07-31 10998756 frs-bus:FilletedAccounts 2026-01-01 2026-07-31 10998756 frs-bus:SmallEntities 2026-01-01 2026-07-31 10998756 frs-bus:AuditExempt-NoAccountantsReport 2026-01-01 2026-07-31 10998756 frs-bus:SmallCompaniesRegimeForAccounts 2026-01-01 2026-07-31 10998756 frs-bus:Director1 2026-01-01 2026-07-31 10998756 frs-countries:EnglandWales 2026-01-01 2026-07-31 10998756 2024-12-31 10998756 2025-12-31 10998756 2025-01-01 2025-12-31 10998756 frs-core:CurrentFinancialInstruments 2025-12-31 10998756 frs-core:ShareCapital 2025-12-31 10998756 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31
Registered number: 10998756
Covert Tech Limited
Unaudited Financial Statements
For the Period 1 January 2026 to 31 July 2026
Covert Tech Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Covert Tech Limited
Statement of Financial Position
As At 31 July 2026
Statement of Financial Position
Registered number: 10998756

| 31 July 2026 | 31 December 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 10,121 |  | 150 |
|  | 10,121 |  | 150 |
Creditors: Amounts Falling Due Within One Year | 4 | (9,994 ) |  | (1,798 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 127 |  | (1,648 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 127 |  | (1,648 )
NET ASSETS/(LIABILITIES) |  |  | 127 |  | (1,648 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Income Statement |  |  | 27 |  | (1,748 )
SHAREHOLDERS' FUNDS |  |  | 127 |  | (1,648)

For the period ending 31 July 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 her 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.
The financial statements were approved by the board of directors on 3 August 2026 and were signed on its behalf by:

Mrs S A Smith Director
3 August 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Covert Tech Limited
Notes to the Financial Statements
For the Period 1 January 2026 to 31 July 2026
Notes to the Financial Statements
1. General Information
Covert Tech Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10998756 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
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. 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 period was: NIL (2025: NIL)
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Page 3
Covert Tech Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2026 to 31 July 2026
4. Creditors: Amounts Falling Due Within One Year

| 31 July 2026 |  | 31 December 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 8,488 |  | 1,798
Taxation and social security | 1,506 |  | -
| 9,994 |  | 1,798

5. Share Capital

| 31 July 2026 |  | 31 December 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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