Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 30 April 2026 30 April 2026 10441794 Mr O W Pennington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10441794 2024-10-31 10441794 2026-04-30 10441794 2024-11-01 2026-04-30 10441794 frs-core:ComputerEquipment 2026-04-30 10441794 frs-core:ComputerEquipment 2024-11-01 2026-04-30 10441794 frs-core:ComputerEquipment 2024-10-31 10441794 frs-core:FurnitureFittings 2026-04-30 10441794 frs-core:FurnitureFittings 2024-11-01 2026-04-30 10441794 frs-core:FurnitureFittings 2024-10-31 10441794 frs-core:ShareCapital 2026-04-30 10441794 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 10441794 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2026-04-30 10441794 frs-bus:FilletedAccounts 2024-11-01 2026-04-30 10441794 frs-bus:SmallEntities 2024-11-01 2026-04-30 10441794 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2026-04-30 10441794 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2026-04-30 10441794 frs-bus:Director1 2024-11-01 2026-04-30 10441794 frs-countries:EnglandWales 2024-11-01 2026-04-30 10441794 2023-10-31 10441794 2024-10-31 10441794 2023-11-01 2024-10-31 10441794 frs-core:CurrentFinancialInstruments 2024-10-31 10441794 frs-core:ShareCapital 2024-10-31 10441794 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10441794
Polar Digital Ltd
Unaudited Financial Statements
For the Period 1 November 2024 to 30 April 2026
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10441794
30 April 2026 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 822 1,315
822 1,315
CURRENT ASSETS
Debtors 5 1,360 -
Cash at bank and in hand 12 5,303
1,372 5,303
Creditors: Amounts Falling Due Within One Year 6 (3,805 ) (1,065 )
NET CURRENT ASSETS (LIABILITIES) (2,433 ) 4,238
TOTAL ASSETS LESS CURRENT LIABILITIES (1,611 ) 5,553
PROVISIONS FOR LIABILITIES
Deferred Taxation (156 ) (250 )
NET (LIABILITIES)/ASSETS (1,767 ) 5,303
CAPITAL AND RESERVES
Called up share capital 7 200 100
Profit and Loss Account (1,967 ) 5,203
SHAREHOLDERS' FUNDS (1,767) 5,303
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Page 2
For the period 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 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 O W Pennington
Director
05/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Polar Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10441794 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates, value added tax and other sales taxes.
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% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred Tax
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. 
2.5. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 512 2,956 3,468
As at 30 April 2026 512 2,956 3,468
Depreciation
As at 1 November 2024 333 1,820 2,153
Provided during the period 67 426 493
As at 30 April 2026 400 2,246 2,646
Net Book Value
As at 30 April 2026 112 710 822
As at 1 November 2024 179 1,136 1,315
5. Debtors
30 April 2026 31 October 2024
£ £
Due within one year
Amounts owed by group undertakings 241 -
Other debtors 1,119 -
1,360 -
6. Creditors: Amounts Falling Due Within One Year
30 April 2026 31 October 2024
£ £
Trade creditors - 44
Other creditors 3,805 542
Taxation and social security - 479
3,805 1,065
7. Share Capital
30 April 2026 31 October 2024
£ £
Allotted, Called up and fully paid 200 100
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