Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 06872080 Mr R M Fountain Mrs M S Fountain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06872080 2025-04-30 06872080 2026-04-30 06872080 2025-05-01 2026-04-30 06872080 frs-core:CurrentFinancialInstruments 2026-04-30 06872080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-04-30 06872080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 06872080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 06872080 frs-core:FurnitureFittings 2026-04-30 06872080 frs-core:FurnitureFittings 2025-05-01 2026-04-30 06872080 frs-core:FurnitureFittings 2025-04-30 06872080 frs-core:ShareCapital 2026-04-30 06872080 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 06872080 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06872080 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 06872080 frs-bus:SmallEntities 2025-05-01 2026-04-30 06872080 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 06872080 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 06872080 frs-bus:Director1 2025-05-01 2026-04-30 06872080 frs-bus:Director2 2025-05-01 2026-04-30 06872080 frs-countries:EnglandWales 2025-05-01 2026-04-30 06872080 2024-04-30 06872080 2025-04-30 06872080 2024-05-01 2025-04-30 06872080 frs-core:CurrentFinancialInstruments 2025-04-30 06872080 frs-core:ShareCapital 2025-04-30 06872080 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 06872080
Cardboard Future Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06872080
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29 29
29 29
CURRENT ASSETS
Debtors 6 103 103
103 103
Creditors: Amounts Falling Due Within One Year 7 (107,582 ) (107,582 )
NET CURRENT ASSETS (LIABILITIES) (107,479 ) (107,479 )
TOTAL ASSETS LESS CURRENT LIABILITIES (107,450 ) (107,450 )
NET LIABILITIES (107,450 ) (107,450 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (107,452 ) (107,452 )
SHAREHOLDERS' FUNDS (107,450) (107,450)
Page 1
Page 2
For the year ending 30 April 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 R M Fountain
Director
27th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cardboard Future Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06872080 . The registered office is 4th Floor, 100 Fenchurch Street, London, EC3M 5JD.
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.
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors, that they will continue to give financial support to the company for twelve months from the date of signing of these financial statements.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of three years.
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. 
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:
Fixtures & Fittings 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 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.
...CONTINUED
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2.4. Taxation - continued
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: 2 (2025: 2)
2 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 May 2025 79,736
As at 30 April 2026 79,736
Amortisation
As at 1 May 2025 79,736
As at 30 April 2026 79,736
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
Page 4
Page 5
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2025 808
As at 30 April 2026 808
Depreciation
As at 1 May 2025 779
As at 30 April 2026 779
Net Book Value
As at 30 April 2026 29
As at 1 May 2025 29
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 103 103
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 8,148 8,148
Other creditors 99,434 99,434
107,582 107,582
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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