Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08903485 Mr Aaron Jacobs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08903485 2025-02-28 08903485 2026-02-28 08903485 2025-03-01 2026-02-28 08903485 frs-core:CurrentFinancialInstruments 2026-02-28 08903485 frs-core:Non-currentFinancialInstruments 2026-02-28 08903485 frs-core:ComputerEquipment 2026-02-28 08903485 frs-core:ComputerEquipment 2025-03-01 2026-02-28 08903485 frs-core:ComputerEquipment 2025-02-28 08903485 frs-core:MotorVehicles 2026-02-28 08903485 frs-core:MotorVehicles 2025-03-01 2026-02-28 08903485 frs-core:MotorVehicles 2025-02-28 08903485 frs-core:PlantMachinery 2026-02-28 08903485 frs-core:PlantMachinery 2025-03-01 2026-02-28 08903485 frs-core:PlantMachinery 2025-02-28 08903485 frs-core:ShareCapital 2026-02-28 08903485 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08903485 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08903485 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08903485 frs-bus:SmallEntities 2025-03-01 2026-02-28 08903485 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08903485 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08903485 frs-bus:Director1 2025-03-01 2026-02-28 08903485 frs-bus:Director1 2025-02-28 08903485 frs-bus:Director1 2026-02-28 08903485 frs-countries:EnglandWales 2025-03-01 2026-02-28 08903485 2024-02-29 08903485 2025-02-28 08903485 2024-03-01 2025-02-28 08903485 frs-core:CurrentFinancialInstruments 2025-02-28 08903485 frs-core:Non-currentFinancialInstruments 2025-02-28 08903485 frs-core:ShareCapital 2025-02-28 08903485 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08903485
Azzara Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08903485
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,273 4,662
5,273 4,662
CURRENT ASSETS
Stocks 5 300 200
Debtors 6 16,045 19,640
Cash at bank and in hand 9,492 22,191
25,837 42,031
Creditors: Amounts Falling Due Within One Year 7 (10,836 ) (21,637 )
NET CURRENT ASSETS (LIABILITIES) 15,001 20,394
TOTAL ASSETS LESS CURRENT LIABILITIES 20,274 25,056
Creditors: Amounts Falling Due After More Than One Year 8 (18,524 ) (23,769 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (538 ) (422 )
NET ASSETS 1,212 865
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 1,211 864
SHAREHOLDERS' FUNDS 1,212 865
Page 1
Page 2
For the year ending 28 February 2026 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.
On behalf of the board
Mr Aaron Jacobs
Director
8 September 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
Azzara Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08903485 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
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.
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. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 33% Straight Line
2.5. 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.
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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 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.
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: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 5,914 23,700 367 29,981
Additions 700 - 1,102 1,802
As at 28 February 2026 6,614 23,700 1,469 31,783
Depreciation
As at 1 March 2025 4,566 20,386 367 25,319
Provided during the period 317 663 211 1,191
As at 28 February 2026 4,883 21,049 578 26,510
Net Book Value
As at 28 February 2026 1,731 2,651 891 5,273
As at 1 March 2025 1,348 3,314 - 4,662
5. Stocks
2026 2025
£ £
Stock 300 200
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 645
Other debtors 16,045 18,995
16,045 19,640
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,585 224
Bank loans and overdrafts 5,245 5,245
Other creditors - 9,959
Taxation and social security 2,006 6,209
10,836 21,637
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 18,524 23,769
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Aaron Jacobs (9,959 ) 30,136 (9,720 ) - 10,557
The above loan was repaid via a dividend dated 20/03/2026 
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