Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03274453 Alice Angus Giles Lane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03274453 2025-03-31 03274453 2026-03-31 03274453 2025-04-01 2026-03-31 03274453 frs-core:CurrentFinancialInstruments 2026-03-31 03274453 frs-core:Non-currentFinancialInstruments 2026-03-31 03274453 frs-core:ComputerEquipment 2026-03-31 03274453 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03274453 frs-core:ComputerEquipment 2025-03-31 03274453 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03274453 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 03274453 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03274453 frs-bus:SmallEntities 2025-04-01 2026-03-31 03274453 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03274453 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03274453 frs-core:CostValuation 2025-03-31 03274453 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 03274453 frs-core:CostValuation 2026-03-31 03274453 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 03274453 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 03274453 frs-bus:Director1 2025-04-01 2026-03-31 03274453 frs-bus:Director2 2025-04-01 2026-03-31 03274453 frs-countries:EnglandWales 2025-04-01 2026-03-31 03274453 2024-03-31 03274453 2025-03-31 03274453 2024-04-01 2025-03-31 03274453 frs-core:CurrentFinancialInstruments 2025-03-31 03274453 frs-core:Non-currentFinancialInstruments 2025-03-31 03274453 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03274453
Proboscis
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ballards Newman
Chartered Accountants
Apex House
Grand Arcade
North Finchley
London
N12 0EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03274453
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 160 826
Investments 5 14,139 9,638
14,299 10,464
CURRENT ASSETS
Debtors 6 107 97
Cash at bank and in hand 5,405 10,311
5,512 10,408
Creditors: Amounts Falling Due Within One Year 7 (98 ) (16 )
NET CURRENT ASSETS (LIABILITIES) 5,414 10,392
TOTAL ASSETS LESS CURRENT LIABILITIES 19,713 20,856
Creditors: Amounts Falling Due After More Than One Year 8 (1,000 ) (1,235 )
NET ASSETS 18,713 19,621
Income and Expenditure Account 18,713 19,621
MEMBERS' FUNDS 18,713 19,621
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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 Income and Expenditure Account.
On behalf of the board
Giles Lane
Director
12 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
Proboscis is a private company, limited by guarantee, incorporated in England & Wales, registered number 03274453 . The registered office is 16 North Street, Sutton Valence, Maidstone, England, ME17 3AP.
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. 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:
2.3. 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 surplus.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 8,024
As at 31 March 2026 8,024
Depreciation
As at 1 April 2025 7,198
Provided during the period 666
As at 31 March 2026 7,864
Net Book Value
As at 31 March 2026 160
As at 1 April 2025 826
5. Investments
Other
£
Cost or Valuation
As at 1 April 2025 9,638
Revaluations 4,501
As at 31 March 2026 14,139
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 14,139
As at 1 April 2025 9,638
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 107 97
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 31 (74 )
Bank loans and overdrafts 67 90
98 16
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
O2 Credit finance (0%) - 235
Other creditors 1,000 1,000
1,000 1,235
9. Company limited by guarantee
The company is limited by guarantee and has no share capital use of 'Limited' exemption.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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