Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 03549571 Mr Joel Crossland Mr George Crossland Ms Stefania Saporetti Mr Benjamin Crossland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03549571 2025-04-30 03549571 2026-04-30 03549571 2025-05-01 2026-04-30 03549571 frs-core:CurrentFinancialInstruments 2026-04-30 03549571 frs-core:ComputerEquipment 2026-04-30 03549571 frs-core:ComputerEquipment 2025-05-01 2026-04-30 03549571 frs-core:ComputerEquipment 2025-04-30 03549571 frs-core:FurnitureFittings 2026-04-30 03549571 frs-core:FurnitureFittings 2025-05-01 2026-04-30 03549571 frs-core:FurnitureFittings 2025-04-30 03549571 frs-core:ShareCapital 2026-04-30 03549571 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 03549571 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03549571 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 03549571 frs-bus:SmallEntities 2025-05-01 2026-04-30 03549571 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03549571 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03549571 frs-bus:Director1 2025-05-01 2026-04-30 03549571 frs-bus:Director2 2025-05-01 2026-04-30 03549571 frs-bus:Director3 2025-05-01 2026-04-30 03549571 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 03549571 frs-countries:EnglandWales 2025-05-01 2026-04-30 03549571 2024-04-30 03549571 2025-04-30 03549571 2024-05-01 2025-04-30 03549571 frs-core:CurrentFinancialInstruments 2025-04-30 03549571 frs-core:ShareCapital 2025-04-30 03549571 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03549571
Africa-Reps Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03549571
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 573 765
573 765
CURRENT ASSETS
Debtors 5 (1,028 ) 1,794
Cash at bank and in hand 53,519 35,801
52,491 37,595
Creditors: Amounts Falling Due Within One Year 6 (32,319 ) (15,352 )
NET CURRENT ASSETS (LIABILITIES) 20,172 22,243
TOTAL ASSETS LESS CURRENT LIABILITIES 20,745 23,008
NET ASSETS 20,745 23,008
CAPITAL AND RESERVES
Called up share capital 7 144 90
Profit and Loss Account 20,601 22,918
SHAREHOLDERS' FUNDS 20,745 23,008
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For the year ending 30 April 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 Profit and Loss Account.
On behalf of the board
Mr George Crossland
Director
7th September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Africa-Reps Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03549571 . The registered office is 138 High Street, Shepperton, TW17 9BQ.
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:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Foreign Currencies
Monetary 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.
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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.
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: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 1,912 1,595 3,507
As at 30 April 2026 1,912 1,595 3,507
Depreciation
As at 1 May 2025 1,849 893 2,742
Provided during the period 16 176 192
As at 30 April 2026 1,865 1,069 2,934
Net Book Value
As at 30 April 2026 47 526 573
As at 1 May 2025 63 702 765
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors (1,028 ) 1,794
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,724 1,894
Other creditors 18,205 5,055
Taxation and social security 7,390 8,403
32,319 15,352
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 144 90
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