Acorah Software Products - Accounts Production 19.3.600 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 12464888 Miss Meghan Rossuck Mr Stephen Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12464888 2025-07-31 12464888 2026-07-31 12464888 2025-08-01 2026-07-31 12464888 frs-core:CurrentFinancialInstruments 2026-07-31 12464888 frs-core:Non-currentFinancialInstruments 2026-07-31 12464888 frs-core:BetweenOneFiveYears 2026-07-31 12464888 frs-core:ComputerEquipment 2026-07-31 12464888 frs-core:ComputerEquipment 2025-08-01 2026-07-31 12464888 frs-core:ComputerEquipment 2025-07-31 12464888 frs-core:MotorVehicles 2026-07-31 12464888 frs-core:MotorVehicles 2025-08-01 2026-07-31 12464888 frs-core:MotorVehicles 2025-07-31 12464888 frs-core:WithinOneYear 2026-07-31 12464888 frs-core:ShareCapital 2026-07-31 12464888 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 12464888 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 12464888 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 12464888 frs-bus:SmallEntities 2025-08-01 2026-07-31 12464888 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 12464888 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 12464888 frs-core:CostValuation 2025-07-31 12464888 frs-core:AdditionsToInvestments 2026-07-31 12464888 frs-core:CostValuation 2026-07-31 12464888 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 12464888 frs-core:ProvisionsForImpairmentInvestments 2026-07-31 12464888 frs-bus:Director1 2025-08-01 2026-07-31 12464888 frs-bus:Director2 2025-08-01 2026-07-31 12464888 frs-countries:EnglandWales 2025-08-01 2026-07-31 12464888 2024-07-31 12464888 2025-07-31 12464888 2024-08-01 2025-07-31 12464888 frs-core:CurrentFinancialInstruments 2025-07-31 12464888 frs-core:Non-currentFinancialInstruments 2025-07-31 12464888 frs-core:BetweenOneFiveYears 2025-07-31 12464888 frs-core:WithinOneYear 2025-07-31 12464888 frs-core:ShareCapital 2025-07-31 12464888 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 12464888
S B TAYLOR AND CO LTD
Unaudited Financial Statements
For The Year Ended 31 July 2026
The Arkk Alliance Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12464888
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 129,054 168,754
Investments 5 283,210 250,530
412,264 419,284
CURRENT ASSETS
Debtors 6 15,000 2,959
Cash at bank and in hand 179,379 77,533
194,379 80,492
Creditors: Amounts Falling Due Within One Year 7 (229,874 ) (251,111 )
NET CURRENT ASSETS (LIABILITIES) (35,495 ) (170,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES 376,769 248,665
Creditors: Amounts Falling Due After More Than One Year 8 (93,132 ) (112,143 )
NET ASSETS 283,637 136,522
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 283,537 136,422
SHAREHOLDERS' FUNDS 283,637 136,522
Page 1
Page 2
For the year ending 31 July 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 Stephen Taylor
Director
6th August 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
S B TAYLOR AND CO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12464888 . The registered office is 1st Floor, 20-22 Station Road, Knowle, Solihull, West Midlands, B93 0HT.
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.
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:
Motor Vehicles 20% straight line method
Computer Equipment 25% straight line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 August 2025 208,853 12,443 221,296
Additions - 4,211 4,211
As at 31 July 2026 208,853 16,654 225,507
Depreciation
As at 1 August 2025 45,217 7,325 52,542
Provided during the period 41,771 2,140 43,911
As at 31 July 2026 86,988 9,465 96,453
Net Book Value
As at 31 July 2026 121,865 7,189 129,054
As at 1 August 2025 163,636 5,118 168,754
5. Investments
Other
£
Cost or Valuation
As at 1 August 2025 250,530
Additions 32,680
As at 31 July 2026 283,210
Provision
As at 1 August 2025 -
As at 31 July 2026 -
Net Book Value
As at 31 July 2026 283,210
As at 1 August 2025 250,530
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 15,000 2,959
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 19,011 19,011
Other creditors 134,566 167,795
Taxation and social security 76,297 64,305
229,874 251,111
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 93,132 112,143
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,011 19,011
Later than one year and not later than five years 93,132 112,143
112,143 131,154
112,143 131,154
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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