Acorah Software Products - Accounts Production 19.3.550 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 10816512 Mr K F Osborne Mrs J A Kjelstrup Mrs A V Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10816512 2025-06-30 10816512 2026-06-30 10816512 2025-07-01 2026-06-30 10816512 frs-core:CurrentFinancialInstruments 2026-06-30 10816512 frs-core:Non-currentFinancialInstruments 2026-06-30 10816512 frs-core:BetweenOneFiveYears 2026-06-30 10816512 frs-core:ComputerEquipment 2025-07-01 2026-06-30 10816512 frs-core:FurnitureFittings 2025-07-01 2026-06-30 10816512 frs-core:MotorVehicles 2025-07-01 2026-06-30 10816512 frs-core:PlantMachinery 2026-06-30 10816512 frs-core:PlantMachinery 2025-07-01 2026-06-30 10816512 frs-core:PlantMachinery 2025-06-30 10816512 frs-core:WithinOneYear 2026-06-30 10816512 frs-core:ShareCapital 2026-06-30 10816512 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 10816512 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10816512 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 10816512 frs-bus:SmallEntities 2025-07-01 2026-06-30 10816512 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 10816512 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 10816512 frs-bus:Director1 2025-07-01 2026-06-30 10816512 frs-bus:Director2 2025-07-01 2026-06-30 10816512 frs-bus:Director3 2025-07-01 2026-06-30 10816512 frs-countries:EnglandWales 2025-07-01 2026-06-30 10816512 2024-06-30 10816512 2025-06-30 10816512 2024-07-01 2025-06-30 10816512 frs-core:CurrentFinancialInstruments 2025-06-30 10816512 frs-core:Non-currentFinancialInstruments 2025-06-30 10816512 frs-core:BetweenOneFiveYears 2025-06-30 10816512 frs-core:MotorVehicles 2024-07-01 2025-06-30 10816512 frs-core:WithinOneYear 2025-06-30 10816512 frs-core:ShareCapital 2025-06-30 10816512 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 10816512
Squiggle Consult Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10816512
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,123 65,182
61,123 65,182
CURRENT ASSETS
Debtors 5 723,825 457,726
Cash at bank and in hand 1 18,143
723,826 475,869
Creditors: Amounts Falling Due Within One Year 6 (693,019 ) (383,348 )
NET CURRENT ASSETS (LIABILITIES) 30,807 92,521
TOTAL ASSETS LESS CURRENT LIABILITIES 91,930 157,703
Creditors: Amounts Falling Due After More Than One Year 7 (86,311 ) (156,423 )
NET ASSETS 5,619 1,280
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 5,519 1,180
SHAREHOLDERS' FUNDS 5,619 1,280
Page 1
Page 2
For the year ending 30 June 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.
The financial statements were approved by the board of directors on 29 September 2026 and were signed on its behalf by:
Mrs A V Barker
Director
29 September 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
Squiggle Consult Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10816512 . The registered office is Suite 2069 Letraset Building, Wotton Road, Ashford, Kent, TN23 6NL.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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:
Motor Vehicles 15% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 15% straight line
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.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 9999999 (2025: 10)
9999999 10
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2025 107,412
Additions 3,859
As at 30 June 2026 111,271
Depreciation
As at 1 July 2025 42,230
Provided during the period 7,918
As at 30 June 2026 50,148
Net Book Value
As at 30 June 2026 61,123
As at 1 July 2025 65,182
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 42,419 47,132
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 15,435 32,882
Amounts owed by participating interests 385,973 318,588
Other debtors 322,417 106,256
723,825 457,726
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 9,904 9,904
Trade creditors 163,625 135,788
Bank loans and overdrafts 64,830 66,294
Other loans 78,636 -
Amounts owed to participating interests 128,018 -
Other creditors 86,303 33,730
Taxation and social security 161,703 137,632
693,019 383,348
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 18,959 28,863
Bank loans 67,352 127,560
86,311 156,423
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,904 9,904
Later than one year and not later than five years 18,959 28,863
28,863 38,767
28,863 38,767
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Pension Commitments
The company operates a defined contribution pension scheme for eligible employees. 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 £nil (2025: £1,008) were due to the fund.
11. Director's disqualification
On 24 October 2024, Kieran Osborne entered into a voluntary undertaking under the Company Directors Disqualification Act 1986. However, recognising his central role within the company, the High Court issued an order on 21 October 2024 granting him permission to continue acting as a director, subject to specific conditions.
The company remains fully compliant with the terms of this order. Enhanced governance measures and strengthened financial oversight have been implemented to ensure transparency and accountability. The Directors confirm that the company’s operations continue as normal and are unaffected by this arrangement.
Page 5