Acorah Software Products - Accounts Production 19.4.300 false true true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 08598954 Julie Baker Kenneth Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08598954 2025-07-31 08598954 2026-07-31 08598954 2025-08-01 2026-07-31 08598954 frs-core:CurrentFinancialInstruments 2026-07-31 08598954 frs-core:Non-currentFinancialInstruments 2026-07-31 08598954 frs-core:ComputerEquipment 2026-07-31 08598954 frs-core:ComputerEquipment 2025-08-01 2026-07-31 08598954 frs-core:ComputerEquipment 2025-07-31 08598954 frs-core:FurnitureFittings 2026-07-31 08598954 frs-core:FurnitureFittings 2025-08-01 2026-07-31 08598954 frs-core:FurnitureFittings 2025-07-31 08598954 frs-core:NetGoodwill 2025-08-01 2026-07-31 08598954 frs-core:ShareCapital 2026-07-31 08598954 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 08598954 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 08598954 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 08598954 frs-bus:SmallEntities 2025-08-01 2026-07-31 08598954 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 08598954 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 08598954 frs-bus:OrdinaryShareClass1 2025-08-01 2026-07-31 08598954 frs-bus:OrdinaryShareClass1 2026-07-31 08598954 frs-bus:OrdinaryShareClass2 2025-08-01 2026-07-31 08598954 frs-bus:OrdinaryShareClass2 2026-07-31 08598954 frs-bus:Director1 2025-08-01 2026-07-31 08598954 frs-bus:Director2 2025-08-01 2026-07-31 08598954 frs-core:CurrentFinancialInstruments 3 2026-07-31 08598954 frs-countries:EnglandWales 2025-08-01 2026-07-31 08598954 2024-07-31 08598954 2025-07-31 08598954 2024-08-01 2025-07-31 08598954 frs-core:CurrentFinancialInstruments 2025-07-31 08598954 frs-core:Non-currentFinancialInstruments 2025-07-31 08598954 frs-core:ShareCapital 2025-07-31 08598954 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08598954 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 08598954 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 08598954 frs-core:CurrentFinancialInstruments 1 2025-07-31 08598954 frs-core:CurrentFinancialInstruments 3 2025-07-31
Registered number: 08598954
Bode IT Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08598954
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 2,242 8,762
Cash at bank and in hand 5,876 10,638
8,118 19,400
Creditors: Amounts Falling Due Within One Year 6 (11,987 ) (14,737 )
NET CURRENT ASSETS (LIABILITIES) (3,869 ) 4,663
TOTAL ASSETS LESS CURRENT LIABILITIES (3,869 ) 4,663
Creditors: Amounts Falling Due After More Than One Year 7 (1,884 ) (4,215 )
NET (LIABILITIES)/ASSETS (5,753 ) 448
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement (5,953 ) 248
SHAREHOLDERS' FUNDS (5,753) 448
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Page 2
For the year ending 31 July 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 Income Statement.
On behalf of the board
Kenneth Baker
Director
31st August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bode IT Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08598954 . The registered office is The Business Terrace, King Street, Maidstone, Kent, ME15 6JQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 the income statement over its estimated economic life of .... 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:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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2.6. 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 year 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 3 (2025: 4)
3 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2025 177 4,930 5,107
As at 31 July 2026 177 4,930 5,107
Depreciation
As at 1 August 2025 177 4,930 5,107
As at 31 July 2026 177 4,930 5,107
Net Book Value
As at 31 July 2026 - - -
As at 1 August 2025 - - -
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 787 439
Directors' current James Hitch - 100
Corporation tax recoverable assets 1,455 4,807
Directors' loan accounts - 3,416
2,242 8,762
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax - 2,703
Other taxes and social security 1,021 4,688
VAT 4,419 6,037
Other creditors (3) 1,797 2
Accruals and deferred income 1,488 1,307
Directors' loan accounts 3,262 -
11,987 14,737
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,884 4,215
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
100 Ordinary A shares of £ 1.00 each 100 100
200 200
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