Acorah Software Products - Accounts Production 19.4.351 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 13315512 Mr Kevin Bradshaw Mrs Bahar Bradshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13315512 2025-04-30 13315512 2026-04-30 13315512 2025-05-01 2026-04-30 13315512 frs-core:CurrentFinancialInstruments 2026-04-30 13315512 frs-core:ComputerEquipment 2026-04-30 13315512 frs-core:ComputerEquipment 2025-05-01 2026-04-30 13315512 frs-core:ComputerEquipment 2025-04-30 13315512 frs-core:PlantMachinery 2026-04-30 13315512 frs-core:PlantMachinery 2025-05-01 2026-04-30 13315512 frs-core:PlantMachinery 2025-04-30 13315512 frs-core:ShareCapital 2026-04-30 13315512 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 13315512 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 13315512 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 13315512 frs-bus:SmallEntities 2025-05-01 2026-04-30 13315512 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 13315512 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 13315512 frs-bus:Director1 2025-05-01 2026-04-30 13315512 frs-bus:Director2 2025-05-01 2026-04-30 13315512 frs-countries:EnglandWales 2025-05-01 2026-04-30 13315512 2024-04-30 13315512 2025-04-30 13315512 2024-05-01 2025-04-30 13315512 frs-core:CurrentFinancialInstruments 2025-04-30 13315512 frs-core:ShareCapital 2025-04-30 13315512 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 13315512
Assayers Inc Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13315512
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,426 845
2,426 845
CURRENT ASSETS
Debtors 5 61,677 125,039
Cash at bank and in hand 86 237
61,763 125,276
Creditors: Amounts Falling Due Within One Year 6 (99,624 ) (151,317 )
NET CURRENT ASSETS (LIABILITIES) (37,861 ) (26,041 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,435 ) (25,196 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (461 ) (160 )
NET LIABILITIES (35,896 ) (25,356 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (35,996 ) (25,456 )
SHAREHOLDERS' FUNDS (35,896) (25,356)
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For the year ending 30 April 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 Kevin Bradshaw
Director
22/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Assayers Inc Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13315512 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. Going Concern Disclosure
With the continued support of the directors, they consider that the going concern basis remains appropriate.
2.3. 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 rendering of services. 
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.
2.4. 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:
Plant & Machinery 25% on cost
Computer Equipment 33% on cost
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 1,355 8,534 9,889
Additions 1,169 2,249 3,418
As at 30 April 2026 2,524 10,783 13,307
Depreciation
As at 1 May 2025 966 8,078 9,044
Provided during the period 632 1,205 1,837
As at 30 April 2026 1,598 9,283 10,881
Net Book Value
As at 30 April 2026 926 1,500 2,426
As at 1 May 2025 389 456 845
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 61,428 118,722
Other debtors 249 6,317
61,677 125,039
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 2,112
Other creditors 99,395 131,388
Taxation and social security 229 17,817
99,624 151,317
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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