Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07490402 Mr Stuart Douglas Mr Leslie Douglas Mr Leslie Douglas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07490402 2025-03-31 07490402 2026-03-31 07490402 2025-04-01 2026-03-31 07490402 frs-core:CurrentFinancialInstruments 2026-03-31 07490402 frs-core:Non-currentFinancialInstruments 2026-03-31 07490402 frs-core:ComputerEquipment 2026-03-31 07490402 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07490402 frs-core:ComputerEquipment 2025-03-31 07490402 frs-core:FurnitureFittings 2026-03-31 07490402 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07490402 frs-core:FurnitureFittings 2025-03-31 07490402 frs-core:PlantMachinery 2025-04-01 2026-03-31 07490402 frs-core:ShareCapital 2026-03-31 07490402 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07490402 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07490402 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07490402 frs-bus:SmallEntities 2025-04-01 2026-03-31 07490402 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07490402 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07490402 frs-bus:Director1 2025-04-01 2026-03-31 07490402 frs-bus:Director2 2025-04-01 2026-03-31 07490402 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07490402 frs-countries:EnglandWales 2025-04-01 2026-03-31 07490402 2024-03-31 07490402 2025-03-31 07490402 2024-04-01 2025-03-31 07490402 frs-core:CurrentFinancialInstruments 2025-03-31 07490402 frs-core:Non-currentFinancialInstruments 2025-03-31 07490402 frs-core:ShareCapital 2025-03-31 07490402 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07490402
Discoverer International Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07490402
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,896 12,611
16,896 12,611
CURRENT ASSETS
Debtors 5 271,177 108,660
Cash at bank and in hand 332,504 142,239
603,681 250,899
Creditors: Amounts Falling Due Within One Year 6 (296,321 ) (232,582 )
NET CURRENT ASSETS (LIABILITIES) 307,360 18,317
TOTAL ASSETS LESS CURRENT LIABILITIES 324,256 30,928
Creditors: Amounts Falling Due After More Than One Year 7 - (3,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,224 ) (3,153 )
NET ASSETS 320,032 24,441
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 319,932 24,341
SHAREHOLDERS' FUNDS 320,032 24,441
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For the year ending 31 March 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 Leslie Douglas
Director
03/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Discoverer International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490402 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 3)
4 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 16,348 37,986 54,334
Additions - 7,270 7,270
As at 31 March 2026 16,348 45,256 61,604
Depreciation
As at 1 April 2025 12,563 29,160 41,723
Provided during the period 569 2,416 2,985
As at 31 March 2026 13,132 31,576 44,708
Net Book Value
As at 31 March 2026 3,216 13,680 16,896
As at 1 April 2025 3,785 8,826 12,611
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 204,337 92,083
Other debtors 6,575 6,575
VAT 3,574 -
Directors' loan accounts 56,691 10,002
271,177 108,660
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 87,698 77,979
Bank loans and overdrafts 3,334 40,000
Corporation tax 201,127 121,837
...CONTINUED
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Other taxes and social security 1,877 -
VAT - 3,949
Other creditors 2,285 (11,183 )
296,321 232,582
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 3,334
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in the other debtors is an amount of £56,691 (2025 - £10,002) owed to the directors, no interest is to be charged. 
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