Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 05533927 Mrs Anne Angel Mr Malcolm Angel Mr Paul Angel Mrs Jane Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05533927 2025-01-31 05533927 2026-01-31 05533927 2025-02-01 2026-01-31 05533927 frs-core:CurrentFinancialInstruments 2026-01-31 05533927 frs-core:ComputerEquipment 2026-01-31 05533927 frs-core:ComputerEquipment 2025-02-01 2026-01-31 05533927 frs-core:ComputerEquipment 2025-01-31 05533927 frs-core:FurnitureFittings 2026-01-31 05533927 frs-core:FurnitureFittings 2025-02-01 2026-01-31 05533927 frs-core:FurnitureFittings 2025-01-31 05533927 frs-core:NetGoodwill 2026-01-31 05533927 frs-core:NetGoodwill 2025-02-01 2026-01-31 05533927 frs-core:NetGoodwill 2025-01-31 05533927 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 05533927 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 05533927 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 05533927 frs-core:ShareCapital 2026-01-31 05533927 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 05533927 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 05533927 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 05533927 frs-bus:SmallEntities 2025-02-01 2026-01-31 05533927 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 05533927 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 05533927 frs-bus:Director1 2025-02-01 2026-01-31 05533927 frs-bus:Director2 2025-02-01 2026-01-31 05533927 frs-bus:Director3 2025-02-01 2026-01-31 05533927 frs-bus:Director4 2025-02-01 2026-01-31 05533927 frs-countries:EnglandWales 2025-02-01 2026-01-31 05533927 2024-01-31 05533927 2025-01-31 05533927 2024-02-01 2025-01-31 05533927 frs-core:CurrentFinancialInstruments 2025-01-31 05533927 frs-core:ShareCapital 2025-01-31 05533927 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 05533927
Angel, Roberts & Angel Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05533927
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,300 3,900
Tangible Assets 5 4,793 7,065
6,093 10,965
CURRENT ASSETS
Stocks 6 90,046 118,221
Debtors 7 48,464 10,014
Cash at bank and in hand 22,119 29,732
160,629 157,967
Creditors: Amounts Falling Due Within One Year 8 (96,224 ) (112,416 )
NET CURRENT ASSETS (LIABILITIES) 64,405 45,551
TOTAL ASSETS LESS CURRENT LIABILITIES 70,498 56,516
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,104 ) (1,199 )
NET ASSETS 69,394 55,317
CAPITAL AND RESERVES
Called up share capital 9 399 399
Profit and Loss Account 68,995 54,918
SHAREHOLDERS' FUNDS 69,394 55,317
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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 Anne Angel
Director
5 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Angel, Roberts & Angel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05533927 . The registered office is Gullivers Bookshop, 47 High Street, Wimborne, Dorset, BH21 1HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 the profit and loss account over its estimated economic life of 10 years.
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:
Leasehold 9 years straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 15)
12 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 50,502
As at 31 January 2026 50,502
Amortisation
As at 1 February 2025 46,602
Provided during the period 2,600
As at 31 January 2026 49,202
Net Book Value
As at 31 January 2026 1,300
As at 1 February 2025 3,900
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 8,942 20,986 21,461 51,389
Additions - - 362 362
Disposals - - (326 ) (326 )
As at 31 January 2026 8,942 20,986 21,497 51,425
Depreciation
As at 1 February 2025 8,187 16,780 19,357 44,324
Provided during the period 378 1,373 657 2,408
Disposals - - (100 ) (100 )
As at 31 January 2026 8,565 18,153 19,914 46,632
Net Book Value
As at 31 January 2026 377 2,833 1,583 4,793
As at 1 February 2025 755 4,206 2,104 7,065
6. Stocks
2026 2025
£ £
Stock 90,046 118,221
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 473 442
Other debtors 47,991 9,572
48,464 10,014
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,890 34,047
Other creditors 44,549 62,698
Taxation and social security 27,785 15,671
96,224 112,416
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 399 399
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