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 11785992 Natasha Dauncey Natasha Dauncey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11785992 2025-01-31 11785992 2026-01-31 11785992 2025-02-01 2026-01-31 11785992 frs-core:ComputerEquipment 2026-01-31 11785992 frs-core:ComputerEquipment 2025-02-01 2026-01-31 11785992 frs-core:ComputerEquipment 2025-01-31 11785992 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 11785992 frs-core:FurnitureFittings 2026-01-31 11785992 frs-core:FurnitureFittings 2025-02-01 2026-01-31 11785992 frs-core:FurnitureFittings 2025-01-31 11785992 frs-core:OtherResidualIntangibleAssets 2026-01-31 11785992 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 11785992 frs-core:OtherResidualIntangibleAssets 2025-01-31 11785992 frs-core:PlantMachinery 2026-01-31 11785992 frs-core:PlantMachinery 2025-02-01 2026-01-31 11785992 frs-core:PlantMachinery 2025-01-31 11785992 frs-core:ShareCapital 2026-01-31 11785992 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11785992 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11785992 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11785992 frs-bus:SmallEntities 2025-02-01 2026-01-31 11785992 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11785992 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11785992 frs-bus:Director1 2025-02-01 2026-01-31 11785992 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 11785992 frs-countries:EnglandWales 2025-02-01 2026-01-31 11785992 2024-01-31 11785992 2025-01-31 11785992 2024-02-01 2025-01-31 11785992 frs-core:CurrentFinancialInstruments 2025-01-31 11785992 frs-core:ShareCapital 2025-01-31 11785992 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11785992
Apothaka Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11785992
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 338 1,496
Tangible Assets 5 288 630
626 2,126
CURRENT ASSETS
Stocks 6 10,570 12,840
Debtors 7 - 2,350
Cash at bank and in hand 9,190 5,994
19,760 21,184
Creditors: Amounts Falling Due Within One Year 8 (28,152 ) (30,292 )
NET CURRENT ASSETS (LIABILITIES) (8,392 ) (9,108 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,766 ) (6,982 )
NET LIABILITIES (7,766 ) (6,982 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement (7,866 ) (7,082 )
SHAREHOLDERS' FUNDS (7,766) (6,982)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board
Natasha Dauncey
Director
19/10/2026
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
Apothaka Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11785992 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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 from the sale of skincare and beauty products is recognised on the date that the order is placed and payment is received.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of website development costs that have been capitalised.  These are being amortised over their estimated useful life of five 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:
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
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. 
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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 February 2025 8,144
As at 31 January 2026 8,144
Amortisation
As at 1 February 2025 6,648
Provided during the period 1,158
As at 31 January 2026 7,806
Net Book Value
As at 31 January 2026 338
As at 1 February 2025 1,496
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 February 2025 486 1,646 374 2,506
As at 31 January 2026 486 1,646 374 2,506
Depreciation
As at 1 February 2025 194 1,495 187 1,876
Provided during the period 97 151 94 342
As at 31 January 2026 291 1,646 281 2,218
Net Book Value
As at 31 January 2026 195 - 93 288
As at 1 February 2025 292 151 187 630
6. Stocks
2026 2025
£ £
Stock 10,570 12,840
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 318
Other debtors - 2,032
- 2,350
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 28,152 28,939
Taxation and social security - 1,353
28,152 30,292
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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