Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02165809 Mr Michael Leaman Mr Oliver Leaman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02165809 2024-12-31 02165809 2025-12-31 02165809 2025-01-01 2025-12-31 02165809 frs-core:CurrentFinancialInstruments 2025-12-31 02165809 frs-core:ComputerEquipment 2025-12-31 02165809 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02165809 frs-core:ComputerEquipment 2024-12-31 02165809 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02165809 frs-core:FurnitureFittings 2025-12-31 02165809 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02165809 frs-core:FurnitureFittings 2024-12-31 02165809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 02165809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 02165809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 02165809 frs-core:OtherResidualIntangibleAssets 2025-12-31 02165809 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 02165809 frs-core:OtherResidualIntangibleAssets 2024-12-31 02165809 frs-core:SharePremium 2025-12-31 02165809 frs-core:ShareCapital 2025-12-31 02165809 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02165809 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02165809 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02165809 frs-bus:SmallEntities 2025-01-01 2025-12-31 02165809 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02165809 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02165809 frs-bus:Director1 2025-01-01 2025-12-31 02165809 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02165809 frs-core:CurrentFinancialInstruments 1 2025-12-31 02165809 frs-countries:EnglandWales 2025-01-01 2025-12-31 02165809 2023-12-31 02165809 2024-12-31 02165809 2024-01-01 2024-12-31 02165809 frs-core:CurrentFinancialInstruments 2024-12-31 02165809 frs-core:SharePremium 2024-12-31 02165809 frs-core:ShareCapital 2024-12-31 02165809 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02165809 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 02165809
Reaktion Books Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Reaktion Books Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Reaktion Books Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Director | Mr Michael Leaman
Secretary | Mr Oliver Leaman
Company Number | 02165809
Registered Office | 2-4 Sebastian Street
| London
| EC1V 0HE
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
Page 2
Reaktion Books Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02165809

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,708 |  | 4,186
Tangible Assets | 5 |  | 18,131 |  | 18,536
|  |  | 20,839 |  | 22,722
CURRENT ASSETS
Stocks | 6 | 2,766,275 |  | 2,704,982 |
Debtors | 7 | 638,746 |  | 831,898 |
Cash at bank and in hand |  | 220,096 |  | 585,929 |
|  | 3,625,117 |  | 4,122,809 |
Creditors: Amounts Falling Due Within One Year | 8 | (311,888 ) |  | (414,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,313,229 |  | 3,708,240
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,334,068 |  | 3,730,962
NET ASSETS |  |  | 3,334,068 |  | 3,730,962
CAPITAL AND RESERVES
Called up share capital |  |  | 43,325 |  | 43,325
Share premium account |  |  | 9,069,094 |  | 9,069,094
Profit and Loss Account |  |  | (5,778,351 ) |  | (5,381,457 )
SHAREHOLDERS' FUNDS |  |  | 3,334,068 |  | 3,730,962

Page 2
Page 3
Reaktion Books Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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 Michael Leaman Director
4 August 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Reaktion Books Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Reaktion Books Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02165809 . The registered office is 2-4 Sebastian Street, London, EC1V 0HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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.
Computer software and website redevelopment are being amortised to the profit and loss account evenly over their estimated useful life of five years.
2.4. 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:

Leasehold | 10% straight line
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. 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.
2.6. 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.
Page 4
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Reaktion Books Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.10. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 16)
16 16
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 82,318
As at 31 December 2025 | 82,318
Amortisation
As at 1 January 2025 | 78,132
Provided during the period | 1,478
As at 31 December 2025 | 79,610
Net Book Value
As at 31 December 2025 | 2,708
As at 1 January 2025 | 4,186

Page 5
Page 6
Reaktion Books Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 32,045 | 129,024 | 47,543 | 208,612
Additions | - | - | 10,043 | 10,043
Disposals | (32,045 ) | (129,024 ) | (9,900 ) | (170,969 )
As at 31 December 2025 | - | - | 47,686 | 47,686
Depreciation
As at 1 January 2025 | 30,443 | 127,417 | 32,216 | 190,076
Provided during the period | - | - | 4,107 | 4,107
Disposals | (30,443 ) | (127,417 ) | (6,768 ) | (164,628 )
As at 31 December 2025 | - | - | 29,555 | 29,555
Net Book Value
As at 31 December 2025 | - | - | 18,131 | 18,131
As at 1 January 2025 | 1,602 | 1,607 | 15,327 | 18,536

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,605,061 |  | 2,529,680
Work in progress | 161,214 |  | 175,302
| 2,766,275 |  | 2,704,982

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 476,345 |  | 599,777
Prepayments and accrued income | 70,133 |  | 110,211
Other debtors | 75,708 |  | 106,914
VAT | 16,560 |  | 14,996
| 638,746 |  | 831,898

Page 6
Page 7
Reaktion Books Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 76,452 |  | 183,574
Other taxes and social security | 22,190 |  | 20,471
Other creditors | 5,552 |  | 3,807
Pension contribution | 3,159 |  | 3,164
Accruals and deferred income | 203,530 |  | 202,682
Director's loan account | 134 |  | -
Amounts owed to other participating interests | 871 |  | 871
| 311,888 |  | 414,569

Page 7