Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 03507766 Mr P Edwards Ms N Yoshikawa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03507766 2025-02-28 03507766 2026-02-28 03507766 2025-03-01 2026-02-28 03507766 frs-core:CurrentFinancialInstruments 2026-02-28 03507766 frs-core:FurnitureFittings 2026-02-28 03507766 frs-core:FurnitureFittings 2025-03-01 2026-02-28 03507766 frs-core:FurnitureFittings 2025-02-28 03507766 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 03507766 frs-core:CapitalRedemptionReserve 2026-02-28 03507766 frs-core:ShareCapital 2026-02-28 03507766 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 03507766 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 03507766 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 03507766 frs-bus:SmallEntities 2025-03-01 2026-02-28 03507766 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 03507766 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 03507766 frs-bus:Director1 2025-03-01 2026-02-28 03507766 frs-bus:Director2 2025-03-01 2026-02-28 03507766 frs-countries:EnglandWales 2025-03-01 2026-02-28 03507766 2024-02-29 03507766 2025-02-28 03507766 2024-03-01 2025-02-28 03507766 frs-core:CurrentFinancialInstruments 2025-02-28 03507766 frs-core:CapitalRedemptionReserve 2025-02-28 03507766 frs-core:ShareCapital 2025-02-28 03507766 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 03507766
Daisycrest Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Daisycrest Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Daisycrest Limited
Company Information
For The Year Ended 28 February 2026
Company Information

Directors | Mr P Edwards
| Ms N Yoshikawa
Company Number | 03507766
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Business | Flat 22 Airlie House
| 17 Airlie Gardens
| London
| W8 7AN
Accountants | Ripe LLP
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Daisycrest Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 03507766

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 166 |  | 221
|  |  | 166 |  | 221
CURRENT ASSETS
Stocks | 5 | 211,601 |  | 230,630 |
Debtors | 6 | 312 |  | 45,744 |
Cash at bank and in hand |  | - |  | 59 |
|  | 211,913 |  | 276,433 |
Creditors: Amounts Falling Due Within One Year | 7 | (138,227 ) |  | (153,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 73,686 |  | 122,639
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 73,852 |  | 122,860
NET ASSETS |  |  | 73,852 |  | 122,860
CAPITAL AND RESERVES
Called up share capital | 8 |  | 14 |  | 14
Capital redemption reserve |  |  | 86 |  | 86
Profit and Loss Account |  |  | 73,752 |  | 122,760
SHAREHOLDERS' FUNDS |  |  | 73,852 |  | 122,860

Page 2
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Daisycrest Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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 P Edwards Director | Ms N Yoshikawa Director
19/08/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Daisycrest Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Daisycrest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03507766 . The registered office is 9a Burroughs Gardens, London, NW4 4AU.
The principal place of business is Flat 22 Airlie House, 17 Airlie Gardens, London, W8 7AN, United Kingdom.
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.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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:

Leasehold | Straight line over the term of lease
Fixtures & Fittings | 25% reducing balance

Page 4
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Daisycrest Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct
labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
2.5. Other notes
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
...CONTINUED
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Daisycrest Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.5. Other notes - continued
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 March 2025 | 4,492
As at 28 February 2026 | 4,492
Depreciation
As at 1 March 2025 | 4,271
Provided during the period | 55
As at 28 February 2026 | 4,326
Net Book Value
As at 28 February 2026 | 166
As at 1 March 2025 | 221

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 211,601 |  | 230,630

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 41,835
VAT | 312 |  | 3,909
| 312 |  | 45,744

Page 6
Page 7
Daisycrest Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,338 |  | 12,045
Bank loans and overdrafts | 53,553 |  | 41,407
Other creditors | 80,336 |  | 100,342
| 138,227 |  | 153,794

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 14 |  | 14

9. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 40,000 |  | 40,000

10. Related Party Transactions
At the balance sheet date, the company owed £73,579 (2024 : £87,855) to the directors and shareholders of the company.
Page 7