Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08788544 Mr Adrian Costiuc iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08788544 2024-11-30 08788544 2025-11-30 08788544 2024-12-01 2025-11-30 08788544 frs-core:CurrentFinancialInstruments 2025-11-30 08788544 frs-core:Non-currentFinancialInstruments 2025-11-30 08788544 frs-core:ComputerEquipment 2025-11-30 08788544 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08788544 frs-core:ComputerEquipment 2024-11-30 08788544 frs-core:FurnitureFittings 2025-11-30 08788544 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08788544 frs-core:FurnitureFittings 2024-11-30 08788544 frs-core:PlantMachinery 2025-11-30 08788544 frs-core:PlantMachinery 2024-12-01 2025-11-30 08788544 frs-core:PlantMachinery 2024-11-30 08788544 frs-core:ShareCapital 2025-11-30 08788544 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08788544 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08788544 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08788544 frs-bus:SmallEntities 2024-12-01 2025-11-30 08788544 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08788544 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08788544 frs-bus:Director1 2024-12-01 2025-11-30 08788544 frs-bus:Director1 2024-11-30 08788544 frs-bus:Director1 2025-11-30 08788544 frs-core:CurrentFinancialInstruments 1 2025-11-30 08788544 frs-core:Non-currentFinancialInstruments 1 2025-11-30 08788544 frs-core:CurrentFinancialInstruments 2 2025-11-30 08788544 frs-core:Non-currentFinancialInstruments 2 2025-11-30 08788544 frs-core:CurrentFinancialInstruments 3 2025-11-30 08788544 frs-core:Non-currentFinancialInstruments 3 2025-11-30 08788544 frs-countries:EnglandWales 2024-12-01 2025-11-30 08788544 2023-11-30 08788544 2024-11-30 08788544 2023-12-01 2024-11-30 08788544 frs-core:CurrentFinancialInstruments 2024-11-30 08788544 frs-core:Non-currentFinancialInstruments 2024-11-30 08788544 frs-core:ShareCapital 2024-11-30 08788544 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08788544 frs-core:CurrentFinancialInstruments 1 2024-11-30 08788544 frs-core:Non-currentFinancialInstruments 1 2024-11-30 08788544 frs-core:CurrentFinancialInstruments 2 2024-11-30 08788544 frs-core:Non-currentFinancialInstruments 2 2024-11-30 08788544 frs-core:CurrentFinancialInstruments 3 2024-11-30 08788544 frs-core:Non-currentFinancialInstruments 3 2024-11-30
Registered number: 08788544
IDA DEVELOPMENT LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
IDA DEVELOPMENT LTD
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
IDA DEVELOPMENT LTD
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 08788544

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 112,117 |  | 84,228
|  |  | 112,117 |  | 84,228
CURRENT ASSETS
Debtors | 5 | 404,062 |  | 292,485 |
Cash at bank and in hand |  | 58,095 |  | 8,541 |
|  | 462,157 |  | 301,026 |
Creditors: Amounts Falling Due Within One Year | 6 | (111,640 ) |  | (67,170 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 350,517 |  | 233,856
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 462,634 |  | 318,084
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (41,550 ) |  | (31,627 )
NET ASSETS |  |  | 421,084 |  | 286,457
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 420,984 |  | 286,357
SHAREHOLDERS' FUNDS |  |  | 421,084 |  | 286,457

Page 1
Page 2
IDA DEVELOPMENT LTD
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 2025 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 Income Statement.
On behalf of the board

Mr Adrian Costiuc Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
IDA DEVELOPMENT LTD
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
IDA DEVELOPMENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08788544 . The registered office is 27 Harrier Park, Northampton , Northamptonshire, NN4 0QG.
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 | 15% Written down value
Fixtures & Fittings | 15% Written down value
Computer Equipment | 25% Written down value

3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 115,143 | 45,113 | 35,403 | 195,659
Additions | 45,500 | - | 4,074 | 49,574
As at 30 November 2025 | 160,643 | 45,113 | 39,477 | 245,233
Depreciation
As at 1 December 2024 | 62,486 | 25,618 | 23,327 | 111,431
Provided during the period | 14,724 | 2,924 | 4,037 | 21,685
As at 30 November 2025 | 77,210 | 28,542 | 27,364 | 133,116
Net Book Value
As at 30 November 2025 | 83,433 | 16,571 | 12,113 | 112,117
As at 1 December 2024 | 52,657 | 19,495 | 12,076 | 84,228

Page 3
Page 4
IDA DEVELOPMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 226,716 |  | 46,101
Un-expired HP interest | 7,671 |  | 2,472
VAT | 22,011 |  | 16,448
Director's loan account | 110,654 |  | 121,658
| 367,052 |  | 186,679
Due after more than one year
Deposit for storage | 450 |  | 450
Advance to subcontractors | - |  | 68,796
Corporation tax recoverable assets | 36,560 |  | 36,560
| 37,010 |  | 105,806
| 404,062 |  | 292,485

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,304 |  | 20,626
Bank loans and overdrafts | - |  | 12,128
Corporation tax | 30,770 |  | (5,847 )
PAYE / NI payable | 5,565 |  | 11,599
CIS payable | 37,180 |  | 25,796
Pension payable | 924 |  | 1,137
Other creditors (Sub-Contractor's) | 20,654 |  | -
Wages payable | 1,448 |  | 1,731
Accruals | 11,795 |  | -
| 111,640 |  | 67,170

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Barclays BBL a/c - 23653832746654 | - |  | 15,749
HP loan (Reg. -BG22 GYR) | - |  | 15,878
HP loan (Reg. -BU25 NYK) | 41,550 |  | -
| 41,550 |  | 31,627

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
IDA DEVELOPMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adrian Costiuc | 121,658 | 42,000 | 53,004 | - | 110,654

The above loan is unsecured, interest free and repayable on demand.
Page 5