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 01858043 Mr D Reynolds Mrs J Reynolds Mrs J Reynolds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01858043 2025-04-30 01858043 2026-04-30 01858043 2025-05-01 2026-04-30 01858043 frs-core:CurrentFinancialInstruments 2026-04-30 01858043 frs-core:ComputerEquipment 2026-04-30 01858043 frs-core:ComputerEquipment 2025-05-01 2026-04-30 01858043 frs-core:ComputerEquipment 2025-04-30 01858043 frs-core:WithinOneYear 2026-04-30 01858043 frs-core:CapitalRedemptionReserve 2026-04-30 01858043 frs-core:SharePremium 2026-04-30 01858043 frs-core:ShareCapital 2026-04-30 01858043 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01858043 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01858043 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 01858043 frs-bus:SmallEntities 2025-05-01 2026-04-30 01858043 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 01858043 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01858043 frs-core:CostValuation 2025-04-30 01858043 frs-core:CostValuation 2026-04-30 01858043 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 01858043 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-04-30 01858043 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 01858043 frs-bus:Director1 2025-05-01 2026-04-30 01858043 frs-bus:Director2 2025-05-01 2026-04-30 01858043 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 01858043 frs-countries:EnglandWales 2025-05-01 2026-04-30 01858043 2024-04-30 01858043 2025-04-30 01858043 2024-05-01 2025-04-30 01858043 frs-core:CurrentFinancialInstruments 2025-04-30 01858043 frs-core:WithinOneYear 2025-04-30 01858043 frs-core:CapitalRedemptionReserve 2025-04-30 01858043 frs-core:SharePremium 2025-04-30 01858043 frs-core:ShareCapital 2025-04-30 01858043 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 01858043
Drake & Reynolds Limited
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: 01858043
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,362 826
Investments 5 15,600 17,550
16,962 18,376
CURRENT ASSETS
Debtors 6 42,882 36,222
Cash at bank and in hand 78,651 76,636
121,533 112,858
Creditors: Amounts Falling Due Within One Year 7 (57,951 ) (61,305 )
NET CURRENT ASSETS (LIABILITIES) 63,582 51,553
TOTAL ASSETS LESS CURRENT LIABILITIES 80,544 69,929
NET ASSETS 80,544 69,929
CAPITAL AND RESERVES
Called up share capital 8 36 36
Share premium account 5,380 5,380
Capital redemption reserve 672 672
Profit and Loss Account 74,456 63,841
SHAREHOLDERS' FUNDS 80,544 69,929
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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 D Reynolds
Director
9th July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Drake & Reynolds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01858043 . The registered office is 1 Dawes Court, High Street, Esher, KT10 9QD.
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. 
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:
Computer Equipment 25% on cost
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.
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.
2.5. Investments
A  debenture is included within investments and amortised over a period of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 2)
3 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2025 5,412
Additions 1,453
As at 30 April 2026 6,865
Depreciation
As at 1 May 2025 4,586
Provided during the period 917
As at 30 April 2026 5,503
Net Book Value
As at 30 April 2026 1,362
As at 1 May 2025 826
5. Investments
Other
£
Cost
As at 1 May 2025 33,500
As at 30 April 2026 33,500
Provision
As at 1 May 2025 15,950
Added in period 1,950
As at 30 April 2026 17,900
Net Book Value
As at 30 April 2026 15,600
As at 1 May 2025 17,550
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 37,953 32,093
Other debtors 4,929 4,129
42,882 36,222
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,633 6,399
Other creditors 2,899 2,368
Taxation and social security 48,419 52,538
57,951 61,305
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 36 36
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 932 -
932 -
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