Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02463305 Mr Michael Jackson Mr Robert Young Elan Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02463305 2024-12-31 02463305 2025-12-31 02463305 2025-01-01 2025-12-31 02463305 frs-core:CurrentFinancialInstruments 2025-12-31 02463305 frs-core:Non-currentFinancialInstruments 2025-12-31 02463305 frs-core:BetweenOneFiveYears 2025-12-31 02463305 frs-core:FurnitureFittings 2025-12-31 02463305 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02463305 frs-core:FurnitureFittings 2024-12-31 02463305 frs-core:MotorVehicles 2025-12-31 02463305 frs-core:MotorVehicles 2025-01-01 2025-12-31 02463305 frs-core:MotorVehicles 2024-12-31 02463305 frs-core:PlantMachinery 2025-12-31 02463305 frs-core:PlantMachinery 2025-01-01 2025-12-31 02463305 frs-core:PlantMachinery 2024-12-31 02463305 frs-core:WithinOneYear 2025-12-31 02463305 frs-core:CapitalRedemptionReserve 2025-12-31 02463305 frs-core:ShareCapital 2025-12-31 02463305 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02463305 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02463305 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02463305 frs-bus:SmallEntities 2025-01-01 2025-12-31 02463305 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02463305 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02463305 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 02463305 frs-bus:OrdinaryShareClass1 2025-12-31 02463305 1 2025-01-01 2025-12-31 02463305 frs-bus:Director1 2025-01-01 2025-12-31 02463305 frs-bus:Director2 2025-01-01 2025-12-31 02463305 frs-countries:EnglandWales 2025-01-01 2025-12-31 02463305 2023-12-31 02463305 2024-12-31 02463305 2024-01-01 2024-12-31 02463305 frs-core:CurrentFinancialInstruments 2024-12-31 02463305 frs-core:Non-currentFinancialInstruments 2024-12-31 02463305 frs-core:BetweenOneFiveYears 2024-12-31 02463305 frs-core:MotorVehicles 2024-01-01 2024-12-31 02463305 frs-core:WithinOneYear 2024-12-31 02463305 frs-core:CapitalRedemptionReserve 2024-12-31 02463305 frs-core:ShareCapital 2024-12-31 02463305 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02463305 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 02463305
Bar Code Data Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02463305
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 128,485 139,895
128,485 139,895
CURRENT ASSETS
Stocks 304,288 175,708
Debtors 5 2,743,234 2,583,444
Cash at bank and in hand 6,254 69,510
3,053,776 2,828,662
Creditors: Amounts Falling Due Within One Year 6 (2,293,992 ) (2,096,435 )
NET CURRENT ASSETS (LIABILITIES) 759,784 732,227
TOTAL ASSETS LESS CURRENT LIABILITIES 888,269 872,122
Creditors: Amounts Falling Due After More Than One Year 7 (159,869 ) (275,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,459 ) (14,392 )
NET ASSETS 710,941 582,563
CAPITAL AND RESERVES
Called up share capital 9 2,120 2,120
Capital redemption reserve 400 400
Profit and Loss Account 708,421 580,043
SHAREHOLDERS' FUNDS 710,941 582,563
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For the year ending 31 December 2025 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 Michael Jackson
Director
11/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bar Code Data Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02463305 . The registered office is Ashton House, Margaret Street, Ashton Under Lyne, Lancashire, OL7 0SH.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 28 (2024: 26)
28 26
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 273,122 55,111 297,256 625,489
Additions - 19,194 10,863 30,057
Disposals - (15,000 ) - (15,000 )
As at 31 December 2025 273,122 59,305 308,119 640,546
Depreciation
As at 1 January 2025 248,552 16,923 220,119 485,594
Provided during the period 8,608 19,661 12,761 41,030
Disposals - (14,563 ) - (14,563 )
As at 31 December 2025 257,160 22,021 232,880 512,061
Net Book Value
As at 31 December 2025 15,962 37,284 75,239 128,485
As at 1 January 2025 24,570 38,188 77,137 139,895
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 37,283 37,604
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 892,760 850,550
Prepayments and accrued income 33,914 31,280
Amounts owed by group undertakings 1,267,803 1,255,421
Amounts owed by related parties 548,757 446,193
2,743,234 2,583,444
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 35,566 10,838
Trade creditors 1,100,131 842,912
Bank loans and overdrafts 53,069 160,000
Corporation tax 106,794 60,596
Other taxes and social security 23,675 20,551
VAT 94,764 92,908
Other creditors 846,506 754,214
Accruals and deferred income 33,487 54,416
Directors' loan accounts - 100,000
2,293,992 2,096,435
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,397 31,164
Bank loans - 53,069
Other creditors 149,472 190,934
159,869 275,167
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,963 42,002
Other Creditors 750,632 687,973
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2,120 Ordinary Shares of £ 1.000 each 2,120 2,120
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 35,832 42,217
Later than one year and not later than five years 33,202 62,000
69,034 104,217
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Elan Holdings Limited. 
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