Acorah Software Products - Accounts Production 19.4.351 false true false 8 July 2025 31 July 2026 31 July 2026 16570196 Mr Iok Choi Kam Mrs Siphan West Ms Saifon Sitthiphon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16570196 2025-07-07 16570196 2026-07-31 16570196 2025-07-08 2026-07-31 16570196 frs-core:CurrentFinancialInstruments 2026-07-31 16570196 frs-core:FurnitureFittings 2026-07-31 16570196 frs-core:FurnitureFittings 2025-07-08 2026-07-31 16570196 frs-core:FurnitureFittings 2025-07-07 16570196 frs-core:NetGoodwill 2026-07-31 16570196 frs-core:NetGoodwill 2025-07-08 2026-07-31 16570196 frs-core:NetGoodwill 2025-07-07 16570196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-07-31 16570196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-08 2026-07-31 16570196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-07 16570196 frs-core:ShareCapital 2026-07-31 16570196 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 16570196 frs-bus:PrivateLimitedCompanyLtd 2025-07-08 2026-07-31 16570196 frs-bus:FilletedAccounts 2025-07-08 2026-07-31 16570196 frs-bus:SmallEntities 2025-07-08 2026-07-31 16570196 frs-bus:AuditExempt-NoAccountantsReport 2025-07-08 2026-07-31 16570196 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-08 2026-07-31 16570196 frs-bus:Director1 2025-07-08 2026-07-31 16570196 frs-bus:Director2 2025-07-08 2026-07-31 16570196 frs-bus:Director3 2025-07-08 2026-07-31 16570196 frs-countries:EnglandWales 2025-07-08 2026-07-31
Registered number: 16570196
Rest & Be Thankful Ltd
Unaudited Financial Statements
For the Period 8 July 2025 to 31 July 2026
Danny Liew Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16570196
31 July 2026
Notes £ £
FIXED ASSETS
Intangible Assets 4 7,200
Tangible Assets 5 173,099
180,299
CURRENT ASSETS
Stocks 6 800
Debtors 7 873
Cash at bank and in hand 18,984
20,657
Creditors: Amounts Falling Due Within One Year 8 (157,738 )
NET CURRENT ASSETS (LIABILITIES) (137,081 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,218
NET ASSETS 43,218
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 43,118
SHAREHOLDERS' FUNDS 43,218
Page 1
Page 2
For the period ending 31 July 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 Iok Choi Kam
Director
Mrs Siphan West
Director
Ms Saifon Sitthiphon
Director
12/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rest & Be Thankful Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16570196 . The registered office is N/A, Marine Drive, Llandudno, LL30 2XD.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold 26 years straight-line
Fixtures & Fittings 25% reducing balance
2.5. 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.
2.6. 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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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, 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 period was: 4
4
4. Intangible Assets
Goodwill
£
Cost
As at 8 July 2025 -
Additions 8,000
As at 31 July 2026 8,000
Amortisation
As at 8 July 2025 -
Provided during the period 800
As at 31 July 2026 800
Net Book Value
As at 31 July 2026 7,200
As at 8 July 2025 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 8 July 2025 - - -
Additions 170,000 12,850 182,850
As at 31 July 2026 170,000 12,850 182,850
Depreciation
As at 8 July 2025 - - -
Provided during the period 6,538 3,213 9,751
As at 31 July 2026 6,538 3,213 9,751
Net Book Value
As at 31 July 2026 163,462 9,637 173,099
As at 8 July 2025 - - -
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6. Stocks
31 July 2026
£
Stock 800
7. Debtors
31 July 2026
£
Due within one year
Trade debtors 873
8. Creditors: Amounts Falling Due Within One Year
31 July 2026
£
Trade creditors 601
Other creditors 135,139
Taxation and social security 21,998
157,738
9. Share Capital
31 July 2026
£
Allotted, Called up and fully paid 100
Page 5