Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07690900 Mr M Barnaby Mr M Barnaby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07690900 2024-08-31 07690900 2025-08-31 07690900 2024-09-01 2025-08-31 07690900 frs-core:CurrentFinancialInstruments 2025-08-31 07690900 frs-core:Non-currentFinancialInstruments 2025-08-31 07690900 frs-core:ComputerEquipment 2025-08-31 07690900 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07690900 frs-core:ComputerEquipment 2024-08-31 07690900 frs-core:FurnitureFittings 2025-08-31 07690900 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07690900 frs-core:FurnitureFittings 2024-08-31 07690900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 07690900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07690900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 07690900 frs-core:ShareCapital 2025-08-31 07690900 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07690900 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07690900 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07690900 frs-bus:SmallEntities 2024-09-01 2025-08-31 07690900 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07690900 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07690900 frs-bus:Director1 2024-09-01 2025-08-31 07690900 frs-bus:Director1 2024-08-31 07690900 frs-bus:Director1 2025-08-31 07690900 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 07690900 frs-countries:EnglandWales 2024-09-01 2025-08-31 07690900 2023-08-31 07690900 2024-08-31 07690900 2023-09-01 2024-08-31 07690900 frs-core:CurrentFinancialInstruments 2024-08-31 07690900 frs-core:Non-currentFinancialInstruments 2024-08-31 07690900 frs-core:ShareCapital 2024-08-31 07690900 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07690900
Digging Deeper Today Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Tony Dicker Ltd
Digging Deeper Today Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Digging Deeper Today Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07690900

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 75,805 |  | 77,673
|  |  | 75,805 |  | 77,673
CURRENT ASSETS
Debtors | 5 | 654,118 |  | 680,434 |
Cash at bank and in hand |  | 7,190 |  | 2,779 |
|  | 661,308 |  | 683,213 |
Creditors: Amounts Falling Due Within One Year | 6 | (534,005 ) |  | (551,407 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 127,303 |  | 131,806
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 203,108 |  | 209,479
NET ASSETS |  |  | 203,108 |  | 209,479
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5 |  | 5
Profit and Loss Account |  |  | 203,103 |  | 209,474
SHAREHOLDERS' FUNDS |  |  | 203,108 |  | 209,479

Page 1
Page 2
Digging Deeper Today Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 M Barnaby Director
05/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Digging Deeper Today Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Digging Deeper Today Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07690900 . The registered office is 29 Courtenay Road, Keynsham, Bristol, BS31 1JU.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold | 2% on cost per annum
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 93,405 | 4,595 | 3,424 | 101,424
As at 31 August 2025 | 93,405 | 4,595 | 3,424 | 101,424
Depreciation
As at 1 September 2024 | 15,732 | 4,595 | 3,424 | 23,751
Provided during the period | 1,868 | - | - | 1,868
As at 31 August 2025 | 17,600 | 4,595 | 3,424 | 25,619

...CONTINUED
Page 3
Page 4
Digging Deeper Today Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 75,805 | - | - | 75,805
As at 1 September 2024 | 77,673 | - | - | 77,673

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 858 |  | 51,375
Loan to Our Home Ltd | 93,510 |  | 84,309
Loan to SA Operations Ltd | 59,750 |  | 44,750
| 154,118 |  | 180,434
Due after more than one year
Other debtors | 500,000 |  | 500,000
| 654,118 |  | 680,434

Other debtors due after more than one year comprise a loan of £500,000 to Copper Beech Court Development Ltd and was advanced to provide funding for a residential buildling development undertaken by that company. The loan is secured by means of a charge over any present and future freehold/leasehold prroperties in which Copper Beech Court Development Ltd has an interest in.
The loan was due to be repaid within 12 months however this loan was restructured shortly after the year end and was repaid in full on 7th October 2025 along with the first years interest of £60,000. The remaining interest together with an exit fee has now been secured on an alternative assets and will be repaid once the housing development, which secured the original loan, has been completed.
Interest will be paid on this loan at a rate of 12%.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 534,005 |  | 549,406
Taxation and social security | - |  | 2,001
| 534,005 |  | 551,407

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 4
Page 5
Digging Deeper Today Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from the director:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Barnaby | 548,075 | - | 17,011 | - | 531,064

The above loan is unsecured, interest free and repayable as and when repayments of interest and capital are receiived under the loan facilty advanced to (Copper Beech Court Development Ltd) and referred to in the other debtors in note 5.
9. Related Party Transactions
Our Home LtdThe above company is controlled by Mr M K barnaby who is also a Director and controlling sharholder in Digging Deeper Today Ltd.At the year end the company was owed a sum of £84,308 by Our Home Ltd (2023 - £74,308)

Our Home Ltd

The above company is controlled by Mr M K barnaby who is also a Director and controlling sharholder in Digging Deeper Today Ltd.

At the year end the company was owed a sum of £84,308 by Our Home Ltd (2023 - £74,308)

SA Operations LtdThe above company is controlled by Mr M K barnaby who is also a Director and controlling shareholder in Digging Deeper Today Ltd.During the year the company received rental income from the above comoany totalling £15,000 ( 2023 - £12,000) At the year end the company was owed a sum of £44,750 due from SA Operations Ltd (2023 -£44,750)

SA Operations Ltd

The above company is controlled by Mr M K barnaby who is also a Director and controlling shareholder in Digging Deeper Today Ltd.

During the year the company received rental income from the above comoany totalling £15,000 ( 2023 - £12,000) At the year end the company was owed a sum of £44,750 due from SA Operations Ltd (2023 -£44,750)

Page 5