Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12449064 Mr Christopher Cardew Mrs Natalie Cardew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12449064 2025-03-31 12449064 2026-03-31 12449064 2025-04-01 2026-03-31 12449064 frs-core:CurrentFinancialInstruments 2026-03-31 12449064 frs-core:ComputerEquipment 2026-03-31 12449064 frs-core:ComputerEquipment 2025-04-01 2026-03-31 12449064 frs-core:ComputerEquipment 2025-03-31 12449064 frs-core:FurnitureFittings 2026-03-31 12449064 frs-core:FurnitureFittings 2025-04-01 2026-03-31 12449064 frs-core:FurnitureFittings 2025-03-31 12449064 frs-core:MotorVehicles 2026-03-31 12449064 frs-core:MotorVehicles 2025-04-01 2026-03-31 12449064 frs-core:MotorVehicles 2025-03-31 12449064 frs-core:ShareCapital 2026-03-31 12449064 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12449064 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12449064 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12449064 frs-bus:SmallEntities 2025-04-01 2026-03-31 12449064 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12449064 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12449064 frs-bus:Director1 2025-04-01 2026-03-31 12449064 frs-bus:Director1 2025-03-31 12449064 frs-bus:Director1 2026-03-31 12449064 frs-bus:Director2 2025-04-01 2026-03-31 12449064 frs-bus:Director2 2025-03-31 12449064 frs-bus:Director2 2026-03-31 12449064 frs-countries:EnglandWales 2025-04-01 2026-03-31 12449064 2024-03-31 12449064 2025-03-31 12449064 2024-04-01 2025-03-31 12449064 frs-core:CurrentFinancialInstruments 2025-03-31 12449064 frs-core:ShareCapital 2025-03-31 12449064 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12449064
Fridays At Nine Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bournemouth Tax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12449064
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,244 13,867
15,244 13,867
CURRENT ASSETS
Stocks 5 27,464 2,000
Debtors 6 148,079 161,539
Cash at bank and in hand 387,139 266,374
562,682 429,913
Creditors: Amounts Falling Due Within One Year 7 (147,198 ) (159,864 )
NET CURRENT ASSETS (LIABILITIES) 415,484 270,049
TOTAL ASSETS LESS CURRENT LIABILITIES 430,728 283,916
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,704 ) (3,467 )
NET ASSETS 429,024 280,449
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 428,924 280,349
SHAREHOLDERS' FUNDS 429,024 280,449
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For the year ending 31 March 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 Christopher Cardew
Director
20/05/2026
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
Fridays At Nine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12449064 . The registered office is 9 Douglas Road, Bournemouth, BH6 3ER.
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, reimbursements are offset against payment 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.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.4. 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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 5)
6 5
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 25,895 7,918 11,499 45,312
Additions 7,500 - - 7,500
As at 31 March 2026 33,395 7,918 11,499 52,812
Depreciation
As at 1 April 2025 19,723 2,643 9,079 31,445
Provided during the period 3,418 1,319 1,386 6,123
As at 31 March 2026 23,141 3,962 10,465 37,568
Net Book Value
As at 31 March 2026 10,254 3,956 1,034 15,244
As at 1 April 2025 6,172 5,275 2,420 13,867
5. Stocks
2026 2025
£ £
Stock 27,464 2,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 111,369 110,489
Prepayments and accrued income 574 645
Other debtors 1,500 1,500
Other taxes and social security - 800
Directors' loan accounts 34,636 48,105
148,079 161,539
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,139
Bank loans and overdrafts 1,083 12,209
Corporation tax 109,527 85,162
VAT 34,548 58,779
Net wages - 100
Other creditors - 435
Accruals and deferred income 2,040 2,040
147,198 159,864
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Christopher Cardew 24,052 17,317 24,052 - 17,317
Mrs Natalie Cardew 24,052 17,317 24,052 - 17,317
The above loan is unsecured, interest free and repayable on demand.
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