Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 07149761 Mr S Khomenko iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07149761 2025-02-28 07149761 2026-02-28 07149761 2025-03-01 2026-02-28 07149761 frs-core:CurrentFinancialInstruments 2026-02-28 07149761 frs-core:Non-currentFinancialInstruments 2026-02-28 07149761 frs-core:ComputerEquipment 2026-02-28 07149761 frs-core:ComputerEquipment 2025-03-01 2026-02-28 07149761 frs-core:ComputerEquipment 2025-02-28 07149761 frs-core:MotorVehicles 2026-02-28 07149761 frs-core:MotorVehicles 2025-03-01 2026-02-28 07149761 frs-core:MotorVehicles 2025-02-28 07149761 frs-core:PlantMachinery 2026-02-28 07149761 frs-core:PlantMachinery 2025-03-01 2026-02-28 07149761 frs-core:PlantMachinery 2025-02-28 07149761 frs-core:ShareCapital 2026-02-28 07149761 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07149761 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07149761 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07149761 frs-bus:SmallEntities 2025-03-01 2026-02-28 07149761 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07149761 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07149761 frs-core:ListedExchangeTraded 2026-02-28 07149761 frs-core:ListedExchangeTraded 2025-02-28 07149761 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-02-28 07149761 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-02-28 07149761 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-02-28 07149761 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-02-28 07149761 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-02-28 07149761 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-02-28 07149761 frs-bus:Director1 2025-03-01 2026-02-28 07149761 frs-bus:Director1 2025-02-28 07149761 frs-bus:Director1 2026-02-28 07149761 frs-countries:EnglandWales 2025-03-01 2026-02-28 07149761 2024-02-29 07149761 2025-02-28 07149761 2024-03-01 2025-02-28 07149761 frs-core:CurrentFinancialInstruments 2025-02-28 07149761 frs-core:Non-currentFinancialInstruments 2025-02-28 07149761 frs-core:ShareCapital 2025-02-28 07149761 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 07149761
Nmediasystems Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Agile Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07149761
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,662 2,889
Investments 5 84,245 2,000
105,907 4,889
CURRENT ASSETS
Debtors 6 5,697 -
Cash at bank and in hand 6,309 43,434
12,006 43,434
Creditors: Amounts Falling Due Within One Year 7 (31,422 ) (58,156 )
NET CURRENT ASSETS (LIABILITIES) (19,416 ) (14,722 )
TOTAL ASSETS LESS CURRENT LIABILITIES 86,491 (9,833 )
Creditors: Amounts Falling Due After More Than One Year 8 - (3,750 )
NET ASSETS/(LIABILITIES) 86,491 (13,583 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 86,391 (13,683 )
SHAREHOLDERS' FUNDS 86,491 (13,583)
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For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 S Khomenko
Director
9 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nmediasystems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07149761 . The registered office is 35 Black Acre Close , Amersham, HP7 9EW.
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. Turnover
Turnover is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from a contract to provide services is recognised in the period in which the services are provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged to profit or loss over the estimated useful economic lives as follows -
Plant & Machinery 33% straight line method
Motor Vehicles 20% reducing balance method
Computer Equipment 33% straight line method
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. 
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred. 
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss. 
2.4. 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.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 3,434 - 23,905 27,339
Additions - 22,996 411 23,407
As at 28 February 2026 3,434 22,996 24,316 50,746
Depreciation
As at 1 March 2025 3,408 - 21,042 24,450
Provided during the period 26 3,564 1,044 4,634
As at 28 February 2026 3,434 3,564 22,086 29,084
Net Book Value
As at 28 February 2026 - 19,432 2,230 21,662
As at 1 March 2025 26 - 2,863 2,889
5. Investments
Listed
£
Cost or Valuation
As at 1 March 2025 2,000
Additions 78,900
Revaluations 3,345
As at 28 February 2026 84,245
Provision
As at 1 March 2025 -
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 84,245
As at 1 March 2025 2,000
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 5,697 -
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 30,300
Other creditors 682 7,937
Taxation and social security 30,740 19,919
31,422 58,156
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 3,750
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Sergii Khomenko - 5,697 - - 5,697
The above loan is unsecured, interest free and repayable on demand.
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