Acorah Software Products - Accounts Production 19.3.600 false true false 24 April 2025 30 April 2026 30 April 2026 16405625 Mr N D Pugh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16405625 2025-04-23 16405625 2026-04-30 16405625 2025-04-24 2026-04-30 16405625 frs-core:ComputerEquipment 2025-04-24 2026-04-30 16405625 frs-core:FurnitureFittings 2025-04-24 2026-04-30 16405625 frs-core:MotorVehicles 2025-04-24 2026-04-30 16405625 frs-core:PlantMachinery 2025-04-24 2026-04-30 16405625 frs-core:ShareCapital 2026-04-30 16405625 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 16405625 frs-bus:PrivateLimitedCompanyLtd 2025-04-24 2026-04-30 16405625 frs-bus:AbridgedAccounts 2025-04-24 2026-04-30 16405625 frs-bus:SmallEntities 2025-04-24 2026-04-30 16405625 frs-bus:AuditExempt-NoAccountantsReport 2025-04-24 2026-04-30 16405625 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-24 2026-04-30 16405625 frs-bus:OrdinaryShareClass1 2025-04-24 2026-04-30 16405625 frs-bus:OrdinaryShareClass1 2026-04-30 16405625 frs-bus:Director1 2025-04-24 2026-04-30 16405625 frs-countries:EnglandWales 2025-04-24 2026-04-30
Registered number: 16405625
Npughconsulting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2026
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Npughconsulting Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
Npughconsulting Ltd
Company Information
For The Year Ended 30 April 2026
Company Information

Director | Mr N D Pugh
Company Number | 16405625
Registered Office | 22 Waun Bant Road
| Kenfig Hill
| Bridgend
| CF33 6DE
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
Page 2
Npughconsulting Ltd
Abridged Balance Sheet
As At 30 April 2026
Abridged Balance Sheet
Registered number: 16405625

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,623
|  |  | 8,623
CURRENT ASSETS
Debtors |  | 13,010 |
Cash at bank and in hand |  | 17,309 |
|  | 30,319 |
Creditors: Amounts Falling Due Within One Year |  | (27,673 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,646
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,269
NET ASSETS |  |  | 11,269
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1
Profit and Loss Account |  |  | 11,268
SHAREHOLDERS' FUNDS |  |  | 11,269

Page 2
Page 3
Npughconsulting Ltd
Abridged Balance Sheet (continued)
As At 30 April 2026
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr N D Pugh Director
19 August 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Npughconsulting Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2026
Notes to the Abridged Financial Statements
1. General Information
Npughconsulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16405625 . The registered office is 22 Waun Bant Road, Kenfig Hill, Bridgend, CF33 6DE.
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 director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing 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 the revision and future periods where the revisions affects both current and future periods
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:

Plant & Machinery | 33.33% Straight Line
Motor Vehicles | 33.33% Straight Line
Fixtures & Fittings | 33.33% Straight Line
Computer Equipment | 33.33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
Page 4
Page 5
Npughconsulting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 24 April 2025 | -
Additions | 11,390
Disposals | (99 )
As at 30 April 2026 | 11,291
Depreciation
As at 24 April 2025 | -
Provided during the period | 2,674
Disposals | (6 )
As at 30 April 2026 | 2,668
Net Book Value
As at 30 April 2026 | 8,623
As at 24 April 2025 | -

5. Share Capital

| 2026
--- | ---
Allotted, called up and fully paid | £
100 Ordinary Shares of £ 0.01 each | 1

Shares issued during the period: | £
100 Ordinary Shares of £ 0.01 each | 1

Page 5