Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14742756 S Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14742756 2025-03-31 14742756 2026-03-31 14742756 2025-04-01 2026-03-31 14742756 frs-core:CurrentFinancialInstruments 2026-03-31 14742756 frs-core:ComputerEquipment 2026-03-31 14742756 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14742756 frs-core:ComputerEquipment 2025-03-31 14742756 frs-core:ShareCapital 2026-03-31 14742756 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14742756 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14742756 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14742756 frs-bus:SmallEntities 2025-04-01 2026-03-31 14742756 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14742756 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14742756 frs-bus:Director1 2025-04-01 2026-03-31 14742756 frs-bus:Director1 2025-03-31 14742756 frs-bus:Director1 2026-03-31 14742756 frs-countries:EnglandWales 2025-04-01 2026-03-31 14742756 2024-03-31 14742756 2025-03-31 14742756 2024-04-01 2025-03-31 14742756 frs-core:CurrentFinancialInstruments 2025-03-31 14742756 frs-core:ShareCapital 2025-03-31 14742756 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14742756
Adventure Clues Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Adventure Clues Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Adventure Clues Ltd
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
In accordance with the engagement letter dated 04 May 2023, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

12/06/2026

DIGI Accountancy Ltd
ICAEW
Sun House,
2 - 4 Little Peter Street
Manchester
M15 4PS
Page 1
Page 2
Adventure Clues Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14742756

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 549 |  | 936
|  |  | 549 |  | 936
CURRENT ASSETS
Debtors | 5 | 6,213 |  | 3,550 |
Cash at bank and in hand |  | 19,759 |  | 7,174 |
|  | 25,972 |  | 10,724 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,280 ) |  | (11,401 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,692 |  | (677 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,241 |  | 259
NET ASSETS |  |  | 8,241 |  | 259
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 8,141 |  | 159
SHAREHOLDERS' FUNDS |  |  | 8,241 |  | 259

Page 2
Page 3
Adventure Clues Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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

S Baldwin Director
12/06/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Adventure Clues Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Adventure Clues Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14742756 . The registered office is Manchester Technology Centre, 103 Oxford House, Oxford Road, Manchester, M1 7ED.
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. Significant judgements and estimations
In the application of the company's accounting policies, the dírector is requ'red to make judgements, estimates and
assumptions about the carrying amount of assets and liabilities that are not readiy apparent from othe sources.The
estimates and associated assumptions ara based on historical experience and other factors that are considered to be
relevan. Actual results may differ from these estimates.
The estimates and underlying assumptions ars reviewed on ar ongolng basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period
off the reviston anc future pertods where the revision effects both current and future periods.
There have been no judgements, estimates or assumption made in the preparation of these finacial statements.
2.3. 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.
2.4. 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:

Computer Equipment | 25% Straight Line

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.
...CONTINUED
Page 4
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Adventure Clues Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 1,549
As at 31 March 2026 | 1,549
Depreciation
As at 1 April 2025 | 613
Provided during the period | 387
As at 31 March 2026 | 1,000
Net Book Value
As at 31 March 2026 | 549
As at 1 April 2025 | 936

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | 6,213 |  | 3,550

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,676 |  | -
Other creditors | 3,177 |  | -
Taxation and social security | 11,427 |  | 11,401
| 18,280 |  | 11,401

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Adventure Clues Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Samuel Baldwin | 3,550 | - | - | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 6