Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 03607667 Mrs Elena Davidson Ms Dee Gibbs Mrs Jennifer Hibberd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03607667 2025-01-31 03607667 2026-01-31 03607667 2025-02-01 2026-01-31 03607667 frs-core:CurrentFinancialInstruments 2026-01-31 03607667 frs-core:Non-currentFinancialInstruments 2026-01-31 03607667 frs-core:ComputerEquipment 2026-01-31 03607667 frs-core:ComputerEquipment 2025-02-01 2026-01-31 03607667 frs-core:ComputerEquipment 2025-01-31 03607667 frs-core:FurnitureFittings 2026-01-31 03607667 frs-core:FurnitureFittings 2025-02-01 2026-01-31 03607667 frs-core:FurnitureFittings 2025-01-31 03607667 frs-core:ShareCapital 2026-01-31 03607667 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 03607667 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03607667 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 03607667 frs-bus:SmallEntities 2025-02-01 2026-01-31 03607667 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03607667 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03607667 frs-bus:Director1 2025-02-01 2026-01-31 03607667 frs-bus:Director2 2025-02-01 2026-01-31 03607667 frs-bus:Director3 2025-02-01 2026-01-31 03607667 frs-countries:EnglandWales 2025-02-01 2026-01-31 03607667 2024-01-31 03607667 2025-01-31 03607667 2024-02-01 2025-01-31 03607667 frs-core:CurrentFinancialInstruments 2025-01-31 03607667 frs-core:Non-currentFinancialInstruments 2025-01-31 03607667 frs-core:ShareCapital 2025-01-31 03607667 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 03607667
Liberty Comms Ltd
Financial Statements
For The Year Ended 31 January 2026
Bentley Financial Solutions
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03607667
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 874 1,078
874 1,078
CURRENT ASSETS
Debtors 5 681,348 710,855
Cash at bank and in hand 307,186 349,335
988,534 1,060,190
Creditors: Amounts Falling Due Within One Year 6 (112,094 ) (105,069 )
NET CURRENT ASSETS (LIABILITIES) 876,440 955,121
TOTAL ASSETS LESS CURRENT LIABILITIES 877,314 956,199
Creditors: Amounts Falling Due After More Than One Year 7 (14,377 ) (27,245 )
NET ASSETS 862,937 928,954
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 862,935 928,952
SHAREHOLDERS' FUNDS 862,937 928,954
Page 1
Page 2
For the year ending 31 January 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
Ms Dee Gibbs
Director
16/10/2026
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
Liberty Comms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03607667 . The registered office is 5 Octagon Point, St Pauls, 5 Cheapside, London, EC2V 6AA.
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.
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:
Fixtures & Fittings 20%
Computer Equipment 33%
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.
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 81,311 102,685 183,996
Additions - 2,837 2,837
Disposals (46,179 ) (22,410 ) (68,589 )
As at 31 January 2026 35,132 83,112 118,244
Depreciation
As at 1 February 2025 81,069 101,849 182,918
Provided during the period 31 3,010 3,041
Disposals (46,179 ) (22,410 ) (68,589 )
Transfers 87 (87 ) -
As at 31 January 2026 35,008 82,362 117,370
Net Book Value
As at 31 January 2026 124 750 874
As at 1 February 2025 242 836 1,078
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 120,618 230,305
Prepayments and accrued income 3,049 (58,036 )
Amounts owed by other participating interests 557,681 538,586
681,348 710,855
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 18,382 6,935
Bank loans and overdrafts 2,136 969
Corporation tax 55,492 53,799
Other taxes and social security 9,527 4,631
VAT 21,798 37,239
Other creditors 2,770 -
Directors' loan accounts 1,989 1,496
112,094 105,069
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Taxes and social security 14,377 27,245
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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