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 05351898 Mr G Cash Mr S Daniels Mrs J Hemmings Mrs W Cash Mr G Cash iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05351898 2025-02-28 05351898 2026-02-28 05351898 2025-03-01 2026-02-28 05351898 frs-core:CapitalRedemptionReserve 2026-02-28 05351898 frs-core:OtherReservesSubtotal 2026-02-28 05351898 frs-core:ShareCapital 2026-02-28 05351898 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 05351898 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05351898 frs-bus:AbridgedAccounts 2025-03-01 2026-02-28 05351898 frs-bus:SmallEntities 2025-03-01 2026-02-28 05351898 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05351898 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05351898 frs-core:CostValuation 2025-02-28 05351898 frs-core:CostValuation 2026-02-28 05351898 frs-bus:Director1 2025-03-01 2026-02-28 05351898 frs-bus:Director2 2025-03-01 2026-02-28 05351898 frs-bus:Director3 2025-03-01 2026-02-28 05351898 frs-bus:Director4 2025-03-01 2026-02-28 05351898 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 05351898 frs-countries:EnglandWales 2025-03-01 2026-02-28 05351898 2024-02-29 05351898 2025-02-28 05351898 2024-03-01 2025-02-28 05351898 frs-core:CapitalRedemptionReserve 2025-02-28 05351898 frs-core:OtherReservesSubtotal 2025-02-28 05351898 frs-core:ShareCapital 2025-02-28 05351898 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 05351898
Black Dog Design and Production Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2026
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05351898
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,464 69,057
Investments 5 57 57
42,521 69,114
CURRENT ASSETS
Stocks 11,226 11,387
Debtors 990,277 1,262,947
Cash at bank and in hand 887,962 700,594
1,889,465 1,974,928
Creditors: Amounts Falling Due Within One Year (659,427 ) (569,349 )
NET CURRENT ASSETS (LIABILITIES) 1,230,038 1,405,579
TOTAL ASSETS LESS CURRENT LIABILITIES 1,272,559 1,474,693
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,545 ) (13,519 )
NET ASSETS 1,265,014 1,461,174
CAPITAL AND RESERVES
Called up share capital 11,101 10,003
Capital redemption reserve 2 2
Other reserves (491,005 ) -
Profit and Loss Account 1,744,916 1,451,169
SHAREHOLDERS' FUNDS 1,265,014 1,461,174
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr G Cash
Director
5 August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Black Dog Design and Production Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05351898 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
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 and machinery etc - 33% on cost and 25% on reducing balance
2.4. 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.
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 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 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: 31 (2025: 26)
31 26
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 March 2025 875,726
Additions 8,970
As at 28 February 2026 884,696
Depreciation
As at 1 March 2025 806,669
Provided during the period 35,563
As at 28 February 2026 842,232
Net Book Value
As at 28 February 2026 42,464
As at 1 March 2025 69,057
5. Investments
Total
£
Cost or Valuation
As at 1 March 2025 57
As at 28 February 2026 57
Provision
As at 1 March 2025 -
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 57
As at 1 March 2025 57
Page 4