Acorah Software Products - Accounts Production 19.4.300 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07494161 Mrs Claire Knowles Mr Matthew Knowles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07494161 2025-01-31 07494161 2026-01-31 07494161 2025-02-01 2026-01-31 07494161 frs-core:CurrentFinancialInstruments 2026-01-31 07494161 frs-core:ComputerEquipment 2026-01-31 07494161 frs-core:ComputerEquipment 2025-02-01 2026-01-31 07494161 frs-core:ComputerEquipment 2025-01-31 07494161 frs-core:FurnitureFittings 2026-01-31 07494161 frs-core:FurnitureFittings 2025-02-01 2026-01-31 07494161 frs-core:FurnitureFittings 2025-01-31 07494161 frs-core:NetGoodwill 2026-01-31 07494161 frs-core:NetGoodwill 2025-02-01 2026-01-31 07494161 frs-core:NetGoodwill 2025-01-31 07494161 frs-core:ShareCapital 2026-01-31 07494161 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07494161 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07494161 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07494161 frs-bus:SmallEntities 2025-02-01 2026-01-31 07494161 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07494161 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07494161 frs-bus:Director1 2025-02-01 2026-01-31 07494161 frs-bus:Director1 2025-01-31 07494161 frs-bus:Director1 2026-01-31 07494161 frs-bus:Director2 2025-02-01 2026-01-31 07494161 frs-bus:Director2 2025-01-31 07494161 frs-bus:Director2 2026-01-31 07494161 frs-countries:EnglandWales 2025-02-01 2026-01-31 07494161 2024-01-31 07494161 2025-01-31 07494161 2024-02-01 2025-01-31 07494161 frs-core:CurrentFinancialInstruments 2025-01-31 07494161 frs-core:ShareCapital 2025-01-31 07494161 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07494161
Buckland Business Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07494161
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 614 1,675
614 1,675
CURRENT ASSETS
Stocks 6 25,333 24,013
Debtors 7 21,387 20,816
Cash at bank and in hand 24,068 10,642
70,788 55,471
Creditors: Amounts Falling Due Within One Year 8 (26,204 ) (24,461 )
NET CURRENT ASSETS (LIABILITIES) 44,584 31,010
TOTAL ASSETS LESS CURRENT LIABILITIES 45,198 32,685
PROVISIONS FOR LIABILITIES
Deferred Taxation (117 ) (318 )
NET ASSETS 45,081 32,367
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 45,079 32,365
SHAREHOLDERS' FUNDS 45,081 32,367
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For the year ending 31 January 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
Mrs Claire Knowles
Director
18 September 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Buckland Business Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07494161 . The registered office is 65 Seaton Avenue, Tupsley, Hereford, Herefordshire, HR1 1NP.
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.
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 profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 cost
Computer Equipment 25% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. 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.
2.7. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 89,995
As at 31 January 2026 89,995
Amortisation
As at 1 February 2025 89,995
As at 31 January 2026 89,995
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 1,656 5,478 7,134
Disposals - (358 ) (358 )
As at 31 January 2026 1,656 5,120 6,776
Depreciation
As at 1 February 2025 1,106 4,353 5,459
Provided during the period 161 900 1,061
Disposals - (358 ) (358 )
As at 31 January 2026 1,267 4,895 6,162
Net Book Value
As at 31 January 2026 389 225 614
As at 1 February 2025 550 1,125 1,675
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6. Stocks
2026 2025
£ £
Stock 25,333 24,013
7. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 2,443 2,690
VAT 2,678 2,485
Directors' loan accounts 16,266 15,641
21,387 20,816
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 11,504 14,560
Corporation tax 10,957 6,861
Other taxes and social security 439 687
Other creditors 1,826 889
Accruals and deferred income 1,478 1,464
26,204 24,461
9. Other Commitments
Total financial commitments not included in the balance sheet amount to £4,083 and are in relation to commitments under operating leases.
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £296 (2025 309) were due to the fund. They are included in Other Creditors.
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Claire Knowles 7,821 31,076 (30,764 ) - 8,133
Mr Matthew Knowles 7,820 31,077 (30,764 ) - 8,133
The above loan is unsecured and repayable on demand. Interest is applied at the official HMRC rate. 
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