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 NI699820 Mr Paul Catterson Mr Robert Ashley French iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI699820 2025-03-31 NI699820 2026-03-31 NI699820 2025-04-01 2026-03-31 NI699820 frs-core:CurrentFinancialInstruments 2026-03-31 NI699820 frs-core:ComputerEquipment 2026-03-31 NI699820 frs-core:ComputerEquipment 2025-04-01 2026-03-31 NI699820 frs-core:ComputerEquipment 2025-03-31 NI699820 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 NI699820 frs-core:FurnitureFittings 2026-03-31 NI699820 frs-core:FurnitureFittings 2025-04-01 2026-03-31 NI699820 frs-core:FurnitureFittings 2025-03-31 NI699820 frs-core:NetGoodwill 2026-03-31 NI699820 frs-core:NetGoodwill 2025-04-01 2026-03-31 NI699820 frs-core:NetGoodwill 2025-03-31 NI699820 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 NI699820 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 NI699820 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 NI699820 frs-core:OtherResidualIntangibleAssets 2026-03-31 NI699820 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 NI699820 frs-core:OtherResidualIntangibleAssets 2025-03-31 NI699820 frs-core:PlantMachinery 2026-03-31 NI699820 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI699820 frs-core:PlantMachinery 2025-03-31 NI699820 frs-core:ShareCapital 2026-03-31 NI699820 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI699820 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI699820 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI699820 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI699820 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI699820 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI699820 frs-bus:Director1 2025-04-01 2026-03-31 NI699820 frs-bus:Director2 2025-04-01 2026-03-31 NI699820 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI699820 2024-03-31 NI699820 2025-03-31 NI699820 2024-04-01 2025-03-31 NI699820 frs-core:CurrentFinancialInstruments 2025-03-31 NI699820 frs-core:ShareCapital 2025-03-31 NI699820 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI699820
Orto Bedford Street Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Orto Bedford Street Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Orto Bedford Street Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI699820

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 47,402 |  | 53,705
Tangible Assets | 5 |  | 221,219 |  | 278,239
|  |  | 268,621 |  | 331,944
CURRENT ASSETS
Stocks | 6 | 21,727 |  | 11,345 |
Debtors | 7 | 104,004 |  | 21,039 |
Cash at bank and in hand |  | 19,631 |  | 56,008 |
|  | 145,362 |  | 88,392 |
Creditors: Amounts Falling Due Within One Year | 8 | (196,835 ) |  | (343,770 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (51,473 ) |  | (255,378 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 217,148 |  | 76,566
NET ASSETS |  |  | 217,148 |  | 76,566
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 217,147 |  | 76,565
SHAREHOLDERS' FUNDS |  |  | 217,148 |  | 76,566

Page 1
Page 2
Orto Bedford Street 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 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 Paul Catterson Director | Mr Robert Ashley French Director
03/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Orto Bedford Street Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Orto Bedford Street Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI699820 . The registered office is Unit 4A Channel Wharf, 21 Old Channel Road, Belfast, County Antrim, BT3 9DE.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are in relation to various licences. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 | 5% Straight Line
Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 25% Straight Line

2.6. 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.
2.7. 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.
...CONTINUED
Page 3
Page 4
Orto Bedford Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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: 26 (2025: 28)
26 28
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 58,007 | 5,028 | 63,035
As at 31 March 2026 | 58,007 | 5,028 | 63,035
Amortisation
As at 1 April 2025 | 8,693 | 637 | 9,330
Provided during the period | 5,800 | 503 | 6,303
As at 31 March 2026 | 14,493 | 1,140 | 15,633
Net Book Value
As at 31 March 2026 | 43,514 | 3,888 | 47,402
As at 1 April 2025 | 49,314 | 4,391 | 53,705

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 2,470 | 2,100 | 355,065 | 124 | 359,759
Additions | - | - | 15,779 | - | 15,779
As at 31 March 2026 | 2,470 | 2,100 | 370,844 | 124 | 375,538
Depreciation
As at 1 April 2025 | 124 | 490 | 80,890 | 16 | 81,520
Provided during the period | 123 | 420 | 72,225 | 31 | 72,799
As at 31 March 2026 | 247 | 910 | 153,115 | 47 | 154,319
Net Book Value
As at 31 March 2026 | 2,223 | 1,190 | 217,729 | 77 | 221,219
As at 1 April 2025 | 2,346 | 1,610 | 274,175 | 108 | 278,239

Page 4
Page 5
Orto Bedford Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 21,727 |  | 11,345

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 16
Amounts owed by group undertakings | 88,474 |  | -
Other debtors | 15,530 |  | 21,023
| 104,004 |  | 21,039

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 104,288 |  | 93,799
Amounts owed to group undertakings | - |  | 133,848
Other creditors | 30,814 |  | 65,897
Taxation and social security | 61,733 |  | 50,226
| 196,835 |  | 343,770

9. Related Party Transactions
During the financial year, various loan accounts operated between Orto Bedford Street Ltd and other companies, all of which were under common control.
At the end of the financial year a balance of £88,474 was owed to Orto Bedofrd Street Ltd by orto Pizza Holdings Ltd (2025 - -£133,848).
Page 5