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 10996476 S Codling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10996476 2024-12-31 10996476 2025-12-31 10996476 2025-01-01 2025-12-31 10996476 frs-core:Non-currentFinancialInstruments 2025-12-31 10996476 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10996476 frs-core:PlantMachinery 2025-01-01 2025-12-31 10996476 frs-core:RevaluationReserve 2025-12-31 10996476 frs-core:ShareCapital 2025-12-31 10996476 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10996476 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10996476 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 10996476 frs-bus:SmallEntities 2025-01-01 2025-12-31 10996476 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10996476 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10996476 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 10996476 frs-bus:OrdinaryShareClass2 2025-12-31 10996476 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 10996476 frs-bus:OrdinaryShareClass3 2025-12-31 10996476 frs-bus:Director1 2025-01-01 2025-12-31 10996476 frs-countries:EnglandWales 2025-01-01 2025-12-31 10996476 2023-12-31 10996476 2024-12-31 10996476 2024-01-01 2024-12-31 10996476 frs-core:Non-currentFinancialInstruments 2024-12-31 10996476 frs-core:RevaluationReserve 2024-12-31 10996476 frs-core:ShareCapital 2024-12-31 10996476 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10996476 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 10996476 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31
Registered number: 10996476
The Bookends Bindery Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10996476
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,400 -
Tangible Assets 5 5,719 4,406
Investments 43,489 43,489
73,608 47,895
CURRENT ASSETS
Stocks 2,630 3,375
Debtors 1,915 6,334
Cash at bank and in hand 161,500 195,444
166,045 205,153
Creditors: Amounts Falling Due Within One Year (62,643 ) (60,561 )
NET CURRENT ASSETS (LIABILITIES) 103,402 144,592
TOTAL ASSETS LESS CURRENT LIABILITIES 177,010 192,487
Creditors: Amounts Falling Due After More Than One Year - (7,500 )
NET ASSETS 177,010 184,987
CAPITAL AND RESERVES
Called up share capital 6 50 50
Revaluation reserve (9,537 ) -
Profit and Loss Account 186,497 184,937
SHAREHOLDERS' FUNDS 177,010 184,987
Page 1
Page 2
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 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 Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S Codling
Director
12/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Bookends Bindery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10996476 . The registered office is Suite 1b1, Argyle House Northside, Joel Street, Northwood Hills, HA6 1NW.
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% reducing balance
Computer Equipment 33.3% straight line
2.4. 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.
2.5. 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.
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 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 3 (2024: 5)
3 5
4. Intangible Assets
Total
£
Cost or Valuation
As at 1 January 2025 -
Additions 33,937
Revaluations (9,537 )
As at 31 December 2025 24,400
Net Book Value
As at 31 December 2025 24,400
As at 1 January 2025 -
5. Tangible Assets
Total
£
Cost
As at 1 January 2025 10,973
Additions 2,768
As at 31 December 2025 13,741
Depreciation
As at 1 January 2025 6,567
Provided during the period 1,455
As at 31 December 2025 8,022
Net Book Value
As at 31 December 2025 5,719
As at 1 January 2025 4,406
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
80 Ordinary A shares of £ 0.50 each 40 40
20 Ordinary B shares of £ 0.50 each 10 10
50 50
Page 4