Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 05495342 Mr Richard Behagg Mr Lee Cotton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05495342 2025-06-30 05495342 2026-06-30 05495342 2025-07-01 2026-06-30 05495342 frs-core:CurrentFinancialInstruments 2026-06-30 05495342 frs-core:ComputerEquipment 2026-06-30 05495342 frs-core:ComputerEquipment 2025-07-01 2026-06-30 05495342 frs-core:ComputerEquipment 2025-06-30 05495342 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-06-30 05495342 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-07-01 2026-06-30 05495342 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 05495342 frs-core:NetGoodwill 2026-06-30 05495342 frs-core:NetGoodwill 2025-07-01 2026-06-30 05495342 frs-core:NetGoodwill 2025-06-30 05495342 frs-core:CapitalRedemptionReserve 2026-06-30 05495342 frs-core:SharePremium 2026-06-30 05495342 frs-core:ShareCapital 2026-06-30 05495342 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 05495342 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 05495342 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 05495342 frs-bus:SmallEntities 2025-07-01 2026-06-30 05495342 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 05495342 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 05495342 frs-bus:Director1 2025-07-01 2026-06-30 05495342 frs-bus:Director2 2025-07-01 2026-06-30 05495342 frs-bus:Director2 2025-06-30 05495342 frs-bus:Director2 2026-06-30 05495342 frs-countries:EnglandWales 2025-07-01 2026-06-30 05495342 2024-06-30 05495342 2025-06-30 05495342 2024-07-01 2025-06-30 05495342 frs-core:CurrentFinancialInstruments 2025-06-30 05495342 frs-core:CapitalRedemptionReserve 2025-06-30 05495342 frs-core:SharePremium 2025-06-30 05495342 frs-core:ShareCapital 2025-06-30 05495342 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 05495342
Robert Day and Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05495342
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,400 2,700
Tangible Assets 5 1,185 1,768
3,585 4,468
CURRENT ASSETS
Debtors 6 9,990 1,860
Cash at bank and in hand 134,804 159,297
144,794 161,157
Creditors: Amounts Falling Due Within One Year 7 (19,799 ) (38,824 )
NET CURRENT ASSETS (LIABILITIES) 124,995 122,333
TOTAL ASSETS LESS CURRENT LIABILITIES 128,580 126,801
NET ASSETS 128,580 126,801
CAPITAL AND RESERVES
Called up share capital 8 20 20
Share premium account 10,000 10,000
Capital redemption reserve 5 5
Profit and Loss Account 118,555 116,776
SHAREHOLDERS' FUNDS 128,580 126,801
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For the year ending 30 June 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 Richard Behagg
Director
Mr Lee Cotton
Director
14 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
Robert Day and Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05495342 . The registered office is The Old Library The Walk, Winslow, Buckingham, Buckinghamshire, MK18 3AJ.
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. 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 profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:
Computer Equipment 3 Year Straight Line Basis
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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 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: 3 (2025: 3)
3 3
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 July 2025 25,000 24,000 49,000
As at 30 June 2026 25,000 24,000 49,000
Amortisation
As at 1 July 2025 25,000 21,300 46,300
Provided during the period - 300 300
As at 30 June 2026 25,000 21,600 46,600
Net Book Value
As at 30 June 2026 - 2,400 2,400
As at 1 July 2025 - 2,700 2,700
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2025 9,868
As at 30 June 2026 9,868
Depreciation
As at 1 July 2025 8,100
Provided during the period 583
As at 30 June 2026 8,683
Net Book Value
As at 30 June 2026 1,185
As at 1 July 2025 1,768
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 9,990 1,860
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 365 663
Other creditors 5,866 10,326
Taxation and social security 13,568 27,835
19,799 38,824
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 20 20
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2025 Amounts advanced Amounts repaid Amounts written off As at 30 June 2026
£ £ £ £ £
Mr Lee Cotton (29 ) 52,644 43,517 - 9,098
The above loan is unsecured, interest free and repayable on demand.
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