Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 25 May 2024 false 1 June 2025 31 May 2026 31 May 2026 15740352 Mr Andy Rigby-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15740352 2025-05-31 15740352 2026-05-31 15740352 2025-06-01 2026-05-31 15740352 frs-core:CurrentFinancialInstruments 2026-05-31 15740352 frs-core:ShareCapital 2026-05-31 15740352 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 15740352 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 15740352 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 15740352 frs-bus:SmallEntities 2025-06-01 2026-05-31 15740352 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 15740352 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 15740352 frs-core:CostValuation 2025-05-31 15740352 frs-core:CostValuation 2026-05-31 15740352 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 15740352 frs-core:ProvisionsForImpairmentInvestments 2026-05-31 15740352 frs-bus:Director1 2025-06-01 2026-05-31 15740352 frs-bus:Director1 2025-05-31 15740352 frs-bus:Director1 2026-05-31 15740352 frs-countries:EnglandWales 2025-06-01 2026-05-31 15740352 2024-05-24 15740352 2025-05-31 15740352 2024-05-25 2025-05-31 15740352 frs-core:CurrentFinancialInstruments 2025-05-31 15740352 frs-core:ShareCapital 2025-05-31 15740352 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 15740352
Unique Analogue Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
TS Partners Ltd
4-5 Russell Court
Palace Street
Plymouth
PL1 2AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15740352
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 166,376 20,000
Cash at bank and in hand 75 8,675
166,451 28,675
Creditors: Amounts Falling Due Within One Year 6 (38,116 ) -
NET CURRENT ASSETS (LIABILITIES) 128,335 28,675
TOTAL ASSETS LESS CURRENT LIABILITIES 128,435 28,775
NET ASSETS 128,435 28,775
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 128,335 28,675
SHAREHOLDERS' FUNDS 128,435 28,775
Page 1
Page 2
For the year ending 31 May 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 Andy Rigby-Jones
Director
18/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Unique Analogue Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15740352 . The registered office is Unit 4 Cornwall Business Park West, Scorrier, Redruth, TR16 5EZ.
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. 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 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: NIL (2025: NIL)
- -
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 June 2025 100
As at 31 May 2026 100
Provision
As at 1 June 2025 -
As at 31 May 2026 -
Net Book Value
As at 31 May 2026 100
As at 1 June 2025 100
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings - 20,000
Other debtors 137,010 -
137,010 20,000
Due after more than one year
Other debtors 29,366 -
166,376 20,000
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 8,750 -
Taxation and social security 29,366 -
38,116 -
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 May 2026
£ £ £ £ £
Mr Andy Rigby-Jones - 137,010 - - 137,010
The above loan is unsecured, interest free and repayable on demand.
Page 4