Acorah Software Products - Accounts Production 19.4.300 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 12471978 Mrs Charlotte Grace Mr Paul Richard Grace iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12471978 2025-02-28 12471978 2026-02-28 12471978 2025-03-01 2026-02-28 12471978 frs-core:CurrentFinancialInstruments 2026-02-28 12471978 frs-core:ComputerEquipment 2026-02-28 12471978 frs-core:ComputerEquipment 2025-03-01 2026-02-28 12471978 frs-core:ComputerEquipment 2025-02-28 12471978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 12471978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 12471978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 12471978 frs-core:PlantMachinery 2026-02-28 12471978 frs-core:PlantMachinery 2025-03-01 2026-02-28 12471978 frs-core:PlantMachinery 2025-02-28 12471978 frs-core:ShareCapital 2026-02-28 12471978 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 12471978 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12471978 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 12471978 frs-bus:SmallEntities 2025-03-01 2026-02-28 12471978 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 12471978 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12471978 frs-bus:Director1 2025-03-01 2026-02-28 12471978 frs-bus:Director2 2025-03-01 2026-02-28 12471978 frs-core:CurrentFinancialInstruments 1 2026-02-28 12471978 frs-countries:EnglandWales 2025-03-01 2026-02-28 12471978 2024-02-29 12471978 2025-02-28 12471978 2024-03-01 2025-02-28 12471978 frs-core:CurrentFinancialInstruments 2025-02-28 12471978 frs-core:ShareCapital 2025-02-28 12471978 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12471978 frs-core:CurrentFinancialInstruments 1 2025-02-28
Registered number: 12471978
YB Financial Advisory Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Accountancy Extra
33 Harrison Road
Halifax
HX1 2AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12471978
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,173 10,413
30,173 10,413
CURRENT ASSETS
Debtors 5 93,200 25,643
Cash at bank and in hand 401,619 393,898
494,819 419,541
Creditors: Amounts Falling Due Within One Year 6 (133,072 ) (108,844 )
NET CURRENT ASSETS (LIABILITIES) 361,747 310,697
TOTAL ASSETS LESS CURRENT LIABILITIES 391,920 321,110
NET ASSETS 391,920 321,110
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 391,918 321,108
SHAREHOLDERS' FUNDS 391,920 321,110
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For the year ending 28 February 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 Paul Richard Grace
Director
18/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
YB Financial Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12471978 . The registered office is 33 Harrison Road, Halifax, West Yorkshire, England, HX1 2AF.
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:
Leasehold Improvement 20% Straight Line Method
Plant & Machinery 20% Straight Line Method
Computer Equipment 20% Straight Line Method
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 9 (2025: 5)
9 5
4. Tangible Assets
Land & Property
Leasehold Improvement Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 - 5,220 13,457 18,677
Additions 4,590 11,426 10,838 26,854
As at 28 February 2026 4,590 16,646 24,295 45,531
Depreciation
As at 1 March 2025 - 2,338 5,926 8,264
Provided during the period 680 2,421 3,993 7,094
As at 28 February 2026 680 4,759 9,919 15,358
Net Book Value
As at 28 February 2026 3,910 11,887 14,376 30,173
As at 1 March 2025 - 2,882 7,531 10,413
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 38,723 17,945
Prepayments and accrued income 4,476 7,081
Other debtors - 616
SPV investment loan 50,001 1
93,200 25,643
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 20,197 17,301
Bank loans and overdrafts - 1
Corporation tax 53,713 41,901
Other taxes and social security 34,019 9,787
VAT 8,736 6,361
Pensions payable - 972
Accruals and deferred income 1,871 6,929
Directors' loan accounts 14,536 25,592
133,072 108,844
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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