Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07894905 Mrs Sara Freed Mr. Shimon Freed true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07894905 2025-01-31 07894905 2026-01-31 07894905 2025-02-01 2026-01-31 07894905 frs-core:CurrentFinancialInstruments 2026-01-31 07894905 frs-core:MotorVehicles 2026-01-31 07894905 frs-core:MotorVehicles 2025-02-01 2026-01-31 07894905 frs-core:MotorVehicles 2025-01-31 07894905 frs-core:ShareCapital 2026-01-31 07894905 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07894905 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07894905 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07894905 frs-bus:SmallEntities 2025-02-01 2026-01-31 07894905 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07894905 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07894905 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 07894905 frs-bus:OrdinaryShareClass1 2026-01-31 07894905 1 2025-02-01 2026-01-31 07894905 frs-bus:Director1 2025-02-01 2026-01-31 07894905 frs-countries:EnglandWales 2025-02-01 2026-01-31 07894905 2024-01-31 07894905 2025-01-31 07894905 2024-02-01 2025-01-31 07894905 frs-core:CurrentFinancialInstruments 2025-01-31 07894905 frs-core:ShareCapital 2025-01-31 07894905 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07894905 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 07894905
BLUE VALEY LTD
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07894905
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,965 5,287
3,965 5,287
CURRENT ASSETS
Debtors 5 301 1
Cash at bank and in hand 75,828 74,384
76,129 74,385
Creditors: Amounts Falling Due Within One Year 6 (36,894 ) (40,539 )
NET CURRENT ASSETS (LIABILITIES) 39,235 33,846
TOTAL ASSETS LESS CURRENT LIABILITIES 43,200 39,133
NET ASSETS 43,200 39,133
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 43,199 39,132
SHAREHOLDERS' FUNDS 43,200 39,133
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
Mrs Sara Freed
Director
16th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BLUE VALEY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07894905 . The registered office is 135 Ravensdale Road, Stamford Hill, London, N16 6TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
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 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:
Motor Vehicles 25% of Net Book Value
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2025 9,400
As at 31 January 2026 9,400
Depreciation
As at 1 February 2025 4,113
Provided during the period 1,322
As at 31 January 2026 5,435
Net Book Value
As at 31 January 2026 3,965
As at 1 February 2025 5,287
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 301 1
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 1,263 7,082
Other creditors 35,281 33,107
Accruals and deferred income 350 350
36,894 40,539
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Shimon Freed by virtue of his ownership of 100% of the issued share capital in the company.
Page 4