Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06770794 Mr A P Boyd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06770794 2024-12-31 06770794 2025-12-31 06770794 2025-01-01 2025-12-31 06770794 frs-core:CurrentFinancialInstruments 2025-12-31 06770794 frs-core:Non-currentFinancialInstruments 2025-12-31 06770794 frs-core:ComputerEquipment 2025-12-31 06770794 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06770794 frs-core:ComputerEquipment 2024-12-31 06770794 frs-core:FurnitureFittings 2025-12-31 06770794 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06770794 frs-core:FurnitureFittings 2024-12-31 06770794 frs-core:ShareCapital 2025-12-31 06770794 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06770794 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06770794 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06770794 frs-bus:SmallEntities 2025-01-01 2025-12-31 06770794 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06770794 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06770794 frs-bus:Director1 2025-01-01 2025-12-31 06770794 frs-bus:Director1 2024-12-31 06770794 frs-bus:Director1 2025-12-31 06770794 frs-countries:EnglandWales 2025-01-01 2025-12-31 06770794 2023-12-31 06770794 2024-12-31 06770794 2024-01-01 2024-12-31 06770794 frs-core:CurrentFinancialInstruments 2024-12-31 06770794 frs-core:Non-currentFinancialInstruments 2024-12-31 06770794 frs-core:ShareCapital 2024-12-31 06770794 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06770794
QBoyd Design Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Gardiner Fosh Chartered Accountants
31 St. John's
Worcester
Worcestershire
WR2 5AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06770794
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 734 866
734 866
CURRENT ASSETS
Debtors 5 8,548 16,626
Cash at bank and in hand 3,762 17,529
12,310 34,155
Creditors: Amounts Falling Due Within One Year 6 (10,981 ) (32,661 )
NET CURRENT ASSETS (LIABILITIES) 1,329 1,494
TOTAL ASSETS LESS CURRENT LIABILITIES 2,063 2,360
Creditors: Amounts Falling Due After More Than One Year 7 (1,816 ) (2,000 )
NET ASSETS 247 360
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 246 359
SHAREHOLDERS' FUNDS 247 360
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For the year ending 31 December 2025 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 A P Boyd
Director
4 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
QBoyd Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06770794 . The registered office is 31 St. Johns, Worcester, Worcestershire, WR2 5AG.
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.
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 20% on reducing balance basis
Computer Equipment 33% on cost
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 4,059 1,787 5,846
Additions 648 - 648
As at 31 December 2025 4,707 1,787 6,494
Depreciation
As at 1 January 2025 3,789 1,191 4,980
Provided during the period 184 596 780
As at 31 December 2025 3,973 1,787 5,760
Net Book Value
As at 31 December 2025 734 - 734
As at 1 January 2025 270 596 866
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 14,016
Other debtors 6,391 2,610
6,391 16,626
Due after more than one year
Other debtors 2,157 -
8,548 16,626
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 153 434
Bank loans and overdrafts 589 4,800
Other creditors 2,419 2,950
Taxation and social security 7,820 24,477
10,981 32,661
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,816 2,000
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Angus Boyd 1,767 6,891 (1,767 ) - 6,891
The above loan is unsecured, interest free and repayable on demand.
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