Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 03844187 Mrs Rebecca Nock Mr Benjamin Nock Mr Benjamin Nock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03844187 2025-01-31 03844187 2026-01-31 03844187 2025-02-01 2026-01-31 03844187 frs-core:CurrentFinancialInstruments 2026-01-31 03844187 frs-core:Non-currentFinancialInstruments 2026-01-31 03844187 frs-core:ComputerEquipment 2026-01-31 03844187 frs-core:ComputerEquipment 2025-02-01 2026-01-31 03844187 frs-core:ComputerEquipment 2025-01-31 03844187 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 03844187 frs-core:FurnitureFittings 2026-01-31 03844187 frs-core:FurnitureFittings 2025-02-01 2026-01-31 03844187 frs-core:FurnitureFittings 2025-01-31 03844187 frs-core:NetGoodwill 2026-01-31 03844187 frs-core:NetGoodwill 2025-02-01 2026-01-31 03844187 frs-core:NetGoodwill 2025-01-31 03844187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 03844187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 03844187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 03844187 frs-core:MotorVehicles 2026-01-31 03844187 frs-core:MotorVehicles 2025-02-01 2026-01-31 03844187 frs-core:MotorVehicles 2025-01-31 03844187 frs-core:OtherResidualIntangibleAssets 2026-01-31 03844187 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 03844187 frs-core:OtherResidualIntangibleAssets 2025-01-31 03844187 frs-core:PlantMachinery 2026-01-31 03844187 frs-core:PlantMachinery 2025-02-01 2026-01-31 03844187 frs-core:PlantMachinery 2025-01-31 03844187 frs-core:ShareCapital 2026-01-31 03844187 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 03844187 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03844187 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 03844187 frs-bus:SmallEntities 2025-02-01 2026-01-31 03844187 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03844187 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03844187 frs-bus:Director1 2025-02-01 2026-01-31 03844187 frs-bus:Director1 2025-01-31 03844187 frs-bus:Director1 2026-01-31 03844187 frs-bus:Director2 2025-02-01 2026-01-31 03844187 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 03844187 frs-countries:EnglandWales 2025-02-01 2026-01-31 03844187 2024-01-31 03844187 2025-01-31 03844187 2024-02-01 2025-01-31 03844187 frs-core:CurrentFinancialInstruments 2025-01-31 03844187 frs-core:Non-currentFinancialInstruments 2025-01-31 03844187 frs-core:ShareCapital 2025-01-31 03844187 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 03844187
Ben Nock Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
One Six O Limited t/a Wychbury Lee
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 03844187
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,581 -
Tangible Assets 5 1,392,810 1,311,900
1,423,391 1,311,900
CURRENT ASSETS
Stocks 55,400 50,700
Debtors 6 2,938,000 2,000,287
Cash at bank and in hand 326,813 301,483
3,320,213 2,352,470
Creditors: Amounts Falling Due Within One Year 7 (1,004,051 ) (547,896 )
NET CURRENT ASSETS (LIABILITIES) 2,316,162 1,804,574
TOTAL ASSETS LESS CURRENT LIABILITIES 3,739,553 3,116,474
Creditors: Amounts Falling Due After More Than One Year 8 - (6,160 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (332,520 ) (311,280 )
NET ASSETS 3,407,033 2,799,034
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 3,407,031 2,799,032
SHAREHOLDERS' FUNDS 3,407,033 2,799,034
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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 Income Statement.
On behalf of the board
Mr Benjamin Nock
Director
14/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ben Nock Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03844187 . The registered office is Little Dunley Farm, Bovey Tracey, Devon, TQ13 9PW.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.  The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.  Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2010, has been amortised to the income statement over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the development of a bespoke CRM system. It is amortised to the income statement over its estimated economic life of 5 years.
2.6. 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 10% on cost
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
2.7. 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 income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.8. 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.
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2.9. 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.
2.10. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2025: 21)
32 21
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 February 2025 150,000 - 150,000
Additions - 32,406 32,406
As at 31 January 2026 150,000 32,406 182,406
Amortisation
As at 1 February 2025 150,000 - 150,000
Provided during the period - 1,825 1,825
As at 31 January 2026 150,000 1,825 151,825
Net Book Value
As at 31 January 2026 - 30,581 30,581
As at 1 February 2025 - - -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 267,253 1,256,370 743,438 22,749
Additions - 326,150 43,556 1,380
Disposals - (69,003 ) (6,092 ) -
As at 31 January 2026 267,253 1,513,517 780,902 24,129
Depreciation
As at 1 February 2025 188,409 463,636 330,888 10,816
Provided during the period 22,721 131,971 86,698 2,662
Disposals - (13,724 ) (5,779 ) -
As at 31 January 2026 211,130 581,883 411,807 13,478
Net Book Value
As at 31 January 2026 56,123 931,634 369,095 10,651
As at 1 February 2025 78,844 792,734 412,550 11,933
Computer Equipment Total
£ £
Cost
As at 1 February 2025 45,597 2,335,407
Additions 15,796 386,882
Disposals - (75,095 )
As at 31 January 2026 61,393 2,647,194
Depreciation
As at 1 February 2025 29,758 1,023,507
Provided during the period 6,328 250,380
Disposals - (19,503 )
As at 31 January 2026 36,086 1,254,384
Net Book Value
As at 31 January 2026 25,307 1,392,810
As at 1 February 2025 15,839 1,311,900
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,016,719 854,244
Retentions 138,189 99,588
Amounts owed by group undertakings 1,641,540 818,273
Other debtors 141,552 228,182
2,938,000 2,000,287
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 381,331 255,941
Bank loans and overdrafts 6,160 10,354
Other creditors 519,634 19,805
Taxation and social security 96,926 261,796
1,004,051 547,896
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 6,160
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
10. 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
£ £ £ £ £
Mr Benjamin Nock 12,470 122,564 (92,000 ) - 43,034
The above loan is unsecured and repayable on demand. Beneficial loan interest has been charged at the official HMRC rate. 
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