Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04548847 Mr Christopher Martin Mr Ian Rogerson Mr Frederick Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04548847 2025-03-31 04548847 2026-03-31 04548847 2025-04-01 2026-03-31 04548847 frs-core:CurrentFinancialInstruments 2026-03-31 04548847 frs-core:Non-currentFinancialInstruments 2026-03-31 04548847 frs-core:BetweenOneFiveYears 2026-03-31 04548847 frs-core:ComputerEquipment 2026-03-31 04548847 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04548847 frs-core:ComputerEquipment 2025-03-31 04548847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 04548847 frs-core:FurnitureFittings 2026-03-31 04548847 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04548847 frs-core:FurnitureFittings 2025-03-31 04548847 frs-core:NetGoodwill 2026-03-31 04548847 frs-core:NetGoodwill 2025-04-01 2026-03-31 04548847 frs-core:NetGoodwill 2025-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04548847 frs-core:MotorVehicles 2026-03-31 04548847 frs-core:MotorVehicles 2025-04-01 2026-03-31 04548847 frs-core:MotorVehicles 2025-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2026-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2025-03-31 04548847 frs-core:PlantMachinery 2026-03-31 04548847 frs-core:PlantMachinery 2025-04-01 2026-03-31 04548847 frs-core:PlantMachinery 2025-03-31 04548847 frs-core:WithinOneYear 2026-03-31 04548847 frs-core:ShareCapital 2026-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04548847 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04548847 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04548847 frs-bus:SmallEntities 2025-04-01 2026-03-31 04548847 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04548847 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04548847 frs-bus:Director1 2025-04-01 2026-03-31 04548847 frs-bus:Director2 2025-04-01 2026-03-31 04548847 frs-bus:Director3 2025-04-01 2026-03-31 04548847 frs-countries:EnglandWales 2025-04-01 2026-03-31 04548847 2024-03-31 04548847 2025-03-31 04548847 2024-04-01 2025-03-31 04548847 frs-core:CurrentFinancialInstruments 2025-03-31 04548847 frs-core:Non-currentFinancialInstruments 2025-03-31 04548847 frs-core:BetweenOneFiveYears 2025-03-31 04548847 frs-core:WithinOneYear 2025-03-31 04548847 frs-core:ShareCapital 2025-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04548847
Originzone Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Purple Lime Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04548847
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 143,083 150,167
Tangible Assets 5 267,761 349,262
410,844 499,429
CURRENT ASSETS
Stocks 6 10,000 9,950
Debtors 7 440,362 481,511
Cash at bank and in hand 9,506 36,828
459,868 528,289
Creditors: Amounts Falling Due Within One Year 8 (340,994 ) (312,474 )
NET CURRENT ASSETS (LIABILITIES) 118,874 215,815
TOTAL ASSETS LESS CURRENT LIABILITIES 529,718 715,244
Creditors: Amounts Falling Due After More Than One Year 9 (140,910 ) (268,101 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (58,738 ) (79,324 )
NET ASSETS 330,070 367,819
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 330,069 367,818
SHAREHOLDERS' FUNDS 330,070 367,819
Page 1
Page 2
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 Martin
Director
21/08/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Originzone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04548847 . The registered office is 14 Ergo Business Park, Kelvin Road, Swindon, SN3 3JW.
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 profit and loss account over its estimated economic life of three years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost.  After initial recognition intangible assets are measured at cost less any accumulated amortisation and any accumulated impairement losses.
Website design costs are being amortised evenly over an estimated useful life of three years.
Goodwill will be amortisied across a ten year useful life. 
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:
Freehold 20% on cost
Plant & Machinery 20% on cost and 10% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 20% on cost and 10% on cost
2.6. 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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2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2025: 17)
20 17
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2025 383,684 7,500 391,184
As at 31 March 2026 383,684 7,500 391,184
Amortisation
As at 1 April 2025 233,517 7,500 241,017
Provided during the period 7,084 - 7,084
As at 31 March 2026 240,601 7,500 248,101
Net Book Value
As at 31 March 2026 143,083 - 143,083
As at 1 April 2025 150,167 - 150,167
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 40,553 - 190,789 417,498
Additions - 8,150 - -
Transfers - 402,452 - (402,452 )
As at 31 March 2026 40,553 410,602 190,789 15,046
Depreciation
As at 1 April 2025 40,553 - 62,001 205,546
Provided during the period - 47,695 32,875 5,573
Transfers - 196,763 - (196,763 )
As at 31 March 2026 40,553 244,458 94,876 14,356
Net Book Value
As at 31 March 2026 - 166,144 95,913 690
As at 1 April 2025 - - 128,788 211,952
Computer Equipment Total
£ £
Cost
As at 1 April 2025 37,996 686,836
Additions - 8,150
Transfers - -
As at 31 March 2026 37,996 694,986
Depreciation
As at 1 April 2025 29,474 337,574
Provided during the period 3,508 89,651
Transfers - -
As at 31 March 2026 32,982 427,225
Net Book Value
As at 31 March 2026 5,014 267,761
As at 1 April 2025 8,522 349,262
6. Stocks
2026 2025
£ £
Stock 10,000 9,950
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 179,095 220,541
Amounts owed by group undertakings 257,160 257,160
Other debtors 4,107 3,810
440,362 481,511
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 68,389 68,390
Trade creditors 101,699 97,144
Bank loans and overdrafts 8,182 9,996
Other creditors 68,131 69,781
Taxation and social security 94,593 67,163
340,994 312,474
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 110,910 172,264
Bank loans - 5,837
Other creditors 30,000 90,000
140,910 268,101
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 68,389 68,390
Later than one year and not later than five years 110,910 172,264
179,299 240,654
179,299 240,654
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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12. Reserves
Profit and Loss Account
£
As at 1 April 2025 367,818
Profit for the year and total comprehensive income 74,251
Dividends paid (112,000)
As at 31 March 2026 330,069
Page 7