Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10482190 Ms Anne Clouston Ms Kathryn Dyer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10482190 2024-11-30 10482190 2025-11-30 10482190 2024-12-01 2025-11-30 10482190 frs-core:CurrentFinancialInstruments 2025-11-30 10482190 frs-core:Non-currentFinancialInstruments 2025-11-30 10482190 frs-core:ComputerEquipment 2025-11-30 10482190 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10482190 frs-core:ComputerEquipment 2024-11-30 10482190 frs-core:FurnitureFittings 2025-11-30 10482190 frs-core:FurnitureFittings 2024-12-01 2025-11-30 10482190 frs-core:FurnitureFittings 2024-11-30 10482190 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 10482190 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 10482190 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 10482190 frs-core:MotorVehicles 2025-11-30 10482190 frs-core:MotorVehicles 2024-12-01 2025-11-30 10482190 frs-core:MotorVehicles 2024-11-30 10482190 frs-core:PlantMachinery 2025-11-30 10482190 frs-core:PlantMachinery 2024-12-01 2025-11-30 10482190 frs-core:PlantMachinery 2024-11-30 10482190 frs-core:WithinOneYear 2025-11-30 10482190 frs-core:CapitalRedemptionReserve 2025-11-30 10482190 frs-core:ShareCapital 2025-11-30 10482190 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10482190 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10482190 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10482190 frs-bus:SmallEntities 2024-12-01 2025-11-30 10482190 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10482190 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10482190 frs-core:UnlistedNon-exchangeTraded 2025-11-30 10482190 frs-core:UnlistedNon-exchangeTraded 2024-11-30 10482190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 10482190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 10482190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 10482190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 10482190 frs-bus:Director1 2024-12-01 2025-11-30 10482190 frs-bus:Director2 2024-12-01 2025-11-30 10482190 1 2024-12-01 2025-11-30 10482190 frs-countries:EnglandWales 2024-12-01 2025-11-30 10482190 2023-11-30 10482190 2024-11-30 10482190 2023-12-01 2024-11-30 10482190 frs-core:CurrentFinancialInstruments 2024-11-30 10482190 frs-core:Non-currentFinancialInstruments 2024-11-30 10482190 frs-core:BetweenOneFiveYears 2024-11-30 10482190 frs-core:WithinOneYear 2024-11-30 10482190 frs-core:CapitalRedemptionReserve 2024-11-30 10482190 frs-core:ShareCapital 2024-11-30 10482190 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10482190 1 2023-12-01 2024-11-30
Registered number: 10482190
Plykea Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 10482190
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 167,763 241,586
Investments 5 77 77
167,840 241,663
CURRENT ASSETS
Stocks 67,697 80,000
Debtors 6 187,163 238,106
Cash at bank and in hand 620,603 691,764
875,463 1,009,870
Creditors: Amounts Falling Due Within One Year 7 (789,161 ) (832,604 )
NET CURRENT ASSETS (LIABILITIES) 86,302 177,266
TOTAL ASSETS LESS CURRENT LIABILITIES 254,142 418,929
Creditors: Amounts Falling Due After More Than One Year 8 (68,047 ) (179,241 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,547 ) (22,134 )
NET ASSETS 165,548 217,554
CAPITAL AND RESERVES
Called up share capital 50 50
Capital redemption reserve 50 50
Profit and Loss Account 165,448 217,454
SHAREHOLDERS' FUNDS 165,548 217,554
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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 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
Ms Kathryn Dyer
Director
28 August 2026
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Plykea Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 10482190 . The registered office is Unit 14 1 Lesney Avenue, London, Greater London, United Kingdom, E15 2GZ.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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 improvements 25% reducing balance
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
Fixtures and fittings 25% reducing balance
Computer equipment 33.33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
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2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.7. Foreign Currencies
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.
2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
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2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
2.11. Related Party Exemption
The company has taken advantage of the exemption available under FRS 102 not to disclose related party transactions with wholly owned subsidiaries within the group.
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3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 18 18
18 18
4. Tangible Assets
Land & Property
Leasehold improvements Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost
As at 1 December 2024 474,252 120,961 106,854 38,778
Additions - 13,254 - 208
Disposals - - (106,854 ) -
Transfers - 26,751 - (26,751 )
As at 30 November 2025 474,252 160,966 - 12,235
Depreciation
As at 1 December 2024 322,922 90,591 69,806 22,570
Provided during the period 37,833 11,477 4,840 1,183
Disposals - - (74,646 ) -
Transfers - 15,273 - (15,273 )
As at 30 November 2025 360,755 117,341 - 8,480
Net Book Value
As at 30 November 2025 113,497 43,625 - 3,755
As at 1 December 2024 151,330 30,370 37,048 16,208
Computer equipment Total
£ £
Cost
As at 1 December 2024 44,875 785,720
Additions 5,353 18,815
Disposals - (106,854 )
Transfers - -
As at 30 November 2025 50,228 697,681
Depreciation
As at 1 December 2024 38,245 544,134
...CONTINUED
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Provided during the period 5,097 60,430
Disposals - (74,646 )
Transfers - -
As at 30 November 2025 43,342 529,918
Net Book Value
As at 30 November 2025 6,886 167,763
As at 1 December 2024 6,630 241,586
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 77
As at 30 November 2025 77
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 77
As at 1 December 2024 77
Plykea Inc
The company holds 100% of the share capital in Plykea Inc.
Profit for the year: £104,000
Capital and reserves: (£32,561)
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 5,097
Amounts owed by group undertakings 4,338 4,329
Other debtors 182,825 193,354
187,163 202,780
...CONTINUED
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Due after more than one year
Other debtors - 35,326
187,163 238,106
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 6,529
Trade creditors 569,618 201,871
Bank loans and overdrafts 48,094 75,164
Other creditors 25,474 278,655
Taxation and social security 145,975 270,385
789,161 832,604
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 10,431
Bank loans 68,047 168,810
68,047 179,241
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,529
Later than one year and not later than five years - 10,431
- 16,960
- 16,960
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 46,804 -
46,804 -
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