Acorah Software Products - Accounts Production 19.4.351 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 10382572 Mr Martin Connolly Mrs Annika Connolly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10382572 2025-09-30 10382572 2026-09-30 10382572 2025-10-01 2026-09-30 10382572 frs-core:CurrentFinancialInstruments 2026-09-30 10382572 frs-core:Non-currentFinancialInstruments 2026-09-30 10382572 frs-core:ComputerEquipment 2026-09-30 10382572 frs-core:ComputerEquipment 2025-10-01 2026-09-30 10382572 frs-core:ComputerEquipment 2025-09-30 10382572 frs-core:FurnitureFittings 2026-09-30 10382572 frs-core:FurnitureFittings 2025-10-01 2026-09-30 10382572 frs-core:FurnitureFittings 2025-09-30 10382572 frs-core:MotorVehicles 2026-09-30 10382572 frs-core:MotorVehicles 2025-10-01 2026-09-30 10382572 frs-core:MotorVehicles 2025-09-30 10382572 frs-core:PlantMachinery 2026-09-30 10382572 frs-core:PlantMachinery 2025-10-01 2026-09-30 10382572 frs-core:PlantMachinery 2025-09-30 10382572 frs-core:ShareCapital 2026-09-30 10382572 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 10382572 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 10382572 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 10382572 frs-bus:SmallEntities 2025-10-01 2026-09-30 10382572 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 10382572 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 10382572 frs-bus:Director1 2025-10-01 2026-09-30 10382572 frs-bus:Director2 2025-10-01 2026-09-30 10382572 frs-countries:EnglandWales 2025-10-01 2026-09-30 10382572 2024-09-30 10382572 2025-09-30 10382572 2024-10-01 2025-09-30 10382572 frs-core:CurrentFinancialInstruments 2025-09-30 10382572 frs-core:Non-currentFinancialInstruments 2025-09-30 10382572 frs-core:ShareCapital 2025-09-30 10382572 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 10382572
Discovery Surf Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2026
Peters, White and CO
46-48 Devonport Road
Stoke
Plymouth
Devon
PL3 4DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10382572
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,441 72,469
62,441 72,469
CURRENT ASSETS
Stocks 5 1,201 1,374
Debtors 6 8,437 1,571
Cash at bank and in hand 98,699 84,361
108,337 87,306
Creditors: Amounts Falling Due Within One Year 7 (45,507 ) (33,639 )
NET CURRENT ASSETS (LIABILITIES) 62,830 53,667
TOTAL ASSETS LESS CURRENT LIABILITIES 125,271 126,136
Creditors: Amounts Falling Due After More Than One Year 8 (1,399 ) (29,213 )
NET ASSETS 123,872 96,923
CAPITAL AND RESERVES
Called up share capital 9 50 50
Profit and Loss Account 123,822 96,873
SHAREHOLDERS' FUNDS 123,872 96,923
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For the year ending 30 September 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 Martin Connolly
Director
Mrs Annika Connolly
Director
16/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Discovery Surf Ltd Registered number 10382572 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Folly Hill, Bigbury on Sea, Kingsbridge, Devon, TQ7 4AR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 30%
Motor Vehicles 20%
Fixtures & Fittings 25%
Computer Equipment 25%
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. 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.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2025: 25)
33 25
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2025 257,198 41,416 185 2,201 301,000
Additions 17,513 - - 911 18,424
Disposals (4,815 ) - - - (4,815 )
As at 30 September 2026 269,896 41,416 185 3,112 314,609
Depreciation
As at 1 October 2025 206,259 20,120 167 1,985 228,531
Provided during the period 19,091 4,259 6 281 23,637
As at 30 September 2026 225,350 24,379 173 2,266 252,168
Net Book Value
As at 30 September 2026 44,546 17,037 12 846 62,441
As at 1 October 2025 50,939 21,296 18 216 72,469
5. Stocks
2026 2025
£ £
Stock 1,201 1,374
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 8,052 1,404
Prepayments and accrued income 385 167
8,437 1,571
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 10,561 73
VAT 27,933 32,665
Other creditors 7,013 901
45,507 33,639
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Directors' loan account 1,399 29,213
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 50 50
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mr Martin Connolly 1,000 500
Mrs Annika Connolly 1,000 500
11. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 2,000 1,000
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