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 03362754 Mr Louis LAWLEY-ADAMS Mr Oliver James Gee Mr Michael William BATEMAN Flexible Fish Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03362754 2025-03-31 03362754 2026-03-31 03362754 2025-04-01 2026-03-31 03362754 frs-core:CurrentFinancialInstruments 2026-03-31 03362754 frs-core:ComputerEquipment 2026-03-31 03362754 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03362754 frs-core:ComputerEquipment 2025-03-31 03362754 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03362754 frs-core:MotorVehicles 2026-03-31 03362754 frs-core:MotorVehicles 2025-04-01 2026-03-31 03362754 frs-core:MotorVehicles 2025-03-31 03362754 frs-core:PlantMachinery 2026-03-31 03362754 frs-core:PlantMachinery 2025-04-01 2026-03-31 03362754 frs-core:PlantMachinery 2025-03-31 03362754 frs-core:SharePremium 2026-03-31 03362754 frs-core:ShareCapital 2026-03-31 03362754 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03362754 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03362754 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03362754 frs-bus:SmallEntities 2025-04-01 2026-03-31 03362754 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03362754 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03362754 1 2025-04-01 2026-03-31 03362754 frs-bus:Director1 2025-04-01 2026-03-31 03362754 frs-bus:Director2 2025-04-01 2026-03-31 03362754 frs-bus:Director3 2025-04-01 2026-03-31 03362754 frs-countries:EnglandWales 2025-04-01 2026-03-31 03362754 2024-03-31 03362754 2025-03-31 03362754 2024-04-01 2025-03-31 03362754 frs-core:CurrentFinancialInstruments 2025-03-31 03362754 frs-core:SharePremium 2025-03-31 03362754 frs-core:ShareCapital 2025-03-31 03362754 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03362754
Online Support Computing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Forty-two Consulting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03362754
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 118,367 128,267
118,367 128,267
CURRENT ASSETS
Stocks 5 3,935 3,875
Debtors 6 854,697 3,723,747
Cash at bank and in hand 922,830 754,170
1,781,462 4,481,792
Creditors: Amounts Falling Due Within One Year 7 (1,107,439 ) (1,334,610 )
NET CURRENT ASSETS (LIABILITIES) 674,023 3,147,182
TOTAL ASSETS LESS CURRENT LIABILITIES 792,390 3,275,449
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,592 ) (24,671 )
NET ASSETS 762,798 3,250,778
CAPITAL AND RESERVES
Called up share capital 20 20
Share premium account 37 37
Profit and Loss Account 762,741 3,250,721
SHAREHOLDERS' FUNDS 762,798 3,250,778
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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.
On behalf of the board
Mr Oliver James Gee
Director
13/10/2026
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
Online Support Computing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03362754 . The registered office is Serendib House, 67a Boston Manor Road,, Brentford, TW8 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
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.
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.
2.3. 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:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. 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. 
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.
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.
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2.6. 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.
2.7. Share-based payments
The company operates an equity-settled share-based payment arrangement in the form of Enterprise Management Incentive (EMI) share options granted to certain employees.
Share options are granted over ordinary shares in the company's immediate parent company. Equity-settled share-based payments are measured at the fair value of the equity instruments at the grant date and recognised as an expense over the vesting period, based on the company's estimate of the number of equity instruments that will ultimately vest.
Where the fair value of the options at the grant date is assessed as nil, no share-based payment expense is recognised in respect of those options.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2025: 30)
31 30
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 75,460 58,161 260,159 393,780
Additions 29,800 - 34,539 64,339
Disposals - (58,161 ) - (58,161 )
As at 31 March 2026 105,260 - 294,698 399,958
Depreciation
As at 1 April 2025 - 29,299 236,214 265,513
Provided during the period 28,882 7,216 16,495 52,593
Disposals - (36,515 ) - (36,515 )
As at 31 March 2026 28,882 - 252,709 281,591
Net Book Value
As at 31 March 2026 76,378 - 41,989 118,367
As at 1 April 2025 75,460 28,862 23,945 128,267
5. Stocks
2026 2025
£ £
Stock 3,935 3,875
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 677,478 546,945
Other debtors 177,219 3,176,802
854,697 3,723,747
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 175,345 189,524
Other creditors 696,058 699,517
Taxation and social security 236,036 445,569
1,107,439 1,334,610
8. Ultimate Controlling Party
The company's ultimate controlling party is Flexible Fish Ltd by virtue of his ownership of 100% of the issued share capital in the company.
9. Share-based payment transactions
During the year, the company's outstanding Enterprise Management Incentive (EMI) share options over ordinary shares in the immediate parent company were exercised in connection with the sale of the parent company.
At the beginning of the year, 200 options were outstanding with a weighted average exercise price of £714.79 per share. All 200 options were exercised during the year and no options remained outstanding at the reporting date.
The options were exit-only options with a contractual life of 10 years. The options were assessed as having a nil fair value at the date of grant and accordingly no share-based payment expense was recognised.
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