Acorah Software Products - Accounts Production 19.4.351 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05360183 Mr Christopher Noon Mrs Sally Noon Mr Clive Davis Mrs Sally Noon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05360183 2025-03-31 05360183 2026-03-31 05360183 2025-04-01 2026-03-31 05360183 frs-core:Non-currentFinancialInstruments 2026-03-31 05360183 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05360183 frs-core:SharePremium 2026-03-31 05360183 frs-core:ShareCapital 2026-03-31 05360183 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05360183 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05360183 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 05360183 frs-bus:SmallEntities 2025-04-01 2026-03-31 05360183 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05360183 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05360183 frs-bus:Director1 2025-04-01 2026-03-31 05360183 frs-bus:Director2 2025-04-01 2026-03-31 05360183 frs-bus:Director3 2025-04-01 2026-03-31 05360183 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05360183 frs-countries:EnglandWales 2025-04-01 2026-03-31 05360183 2024-03-31 05360183 2025-03-31 05360183 2024-04-01 2025-03-31 05360183 frs-core:Non-currentFinancialInstruments 2025-03-31 05360183 frs-core:SharePremium 2025-03-31 05360183 frs-core:ShareCapital 2025-03-31 05360183 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05360183
Caterbook Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Figure Fairy Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05360183
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 67,271 88,579
Tangible Assets 5 1,142 20
68,413 88,599
CURRENT ASSETS
Debtors 1,682 12,638
Cash at bank and in hand 38,920 43,957
40,602 56,595
Creditors: Amounts Falling Due Within One Year (45,788 ) (63,185 )
NET CURRENT ASSETS (LIABILITIES) (5,186 ) (6,590 )
TOTAL ASSETS LESS CURRENT LIABILITIES 63,227 82,009
Creditors: Amounts Falling Due After More Than One Year (201,583 ) (217,765 )
NET LIABILITIES (138,356 ) (135,756 )
CAPITAL AND RESERVES
Called up share capital 6 3 3
Share premium account 150,072 150,072
Profit and Loss Account (288,431 ) (285,831 )
SHAREHOLDERS' FUNDS (138,356) (135,756)
Page 1
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Clive Davis
Director
7 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Caterbook Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05360183 . The registered office is 19A Normandy Way, Bodmin, Cornwall, PL31 1RB.
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
It is the opinion of the Directors that the business is a going concern.  Although revenue is not yet sufficient to meet all outgoings, there are several options available to the company to be able to meet its liabilities. These options include the possibility of raising funds through the issue of more equity and/or renegotiating debt repayment terms. The company also has a number of new initiatives in the pipeline which will increase revenue per customer and also customer numbers are expected to grow.
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.
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.
2.4. Research and Development
Expenditure on research and development is written off over 10 years.
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:
Computer Equipment 33% straight line
2.6. 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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Intangible Assets
Total
£
Cost
As at 1 April 2025 261,506
As at 31 March 2026 261,506
Amortisation
As at 1 April 2025 172,927
Provided during the period 21,308
As at 31 March 2026 194,235
Net Book Value
As at 31 March 2026 67,271
As at 1 April 2025 88,579
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5. Tangible Assets
Total
£
Cost
As at 1 April 2025 2,355
Additions 1,210
As at 31 March 2026 3,565
Depreciation
As at 1 April 2025 2,335
Provided during the period 88
As at 31 March 2026 2,423
Net Book Value
As at 31 March 2026 1,142
As at 1 April 2025 20
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
7. Related Party Transactions
A loan of £756 (£132: 2025) was owed to the Director, Mr C Noon at the year end, 31st March 2026. There is no fixed date for its repayment and it is non interest bearing.
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