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 10562664 B Wojtecki true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10562664 2025-01-31 10562664 2026-01-31 10562664 2025-02-01 2026-01-31 10562664 frs-core:CurrentFinancialInstruments 2026-01-31 10562664 frs-core:Non-currentFinancialInstruments 2026-01-31 10562664 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-01-31 10562664 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 10562664 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-31 10562664 frs-core:FurnitureFittings 2026-01-31 10562664 frs-core:FurnitureFittings 2025-02-01 2026-01-31 10562664 frs-core:FurnitureFittings 2025-01-31 10562664 frs-core:PlantMachinery 2026-01-31 10562664 frs-core:PlantMachinery 2025-02-01 2026-01-31 10562664 frs-core:PlantMachinery 2025-01-31 10562664 frs-core:ShareCapital 2026-01-31 10562664 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10562664 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10562664 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 10562664 frs-bus:SmallEntities 2025-02-01 2026-01-31 10562664 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 10562664 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10562664 1 2025-02-01 2026-01-31 10562664 frs-bus:Director1 2025-02-01 2026-01-31 10562664 frs-countries:EnglandWales 2025-02-01 2026-01-31 10562664 2024-01-31 10562664 2025-01-31 10562664 2024-02-01 2025-01-31 10562664 frs-core:CurrentFinancialInstruments 2025-01-31 10562664 frs-core:Non-currentFinancialInstruments 2025-01-31 10562664 frs-core:ShareCapital 2025-01-31 10562664 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10562664
NetBrain Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10562664
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,238 4,238
Tangible Assets 5 33,677 6,107
37,915 10,345
CURRENT ASSETS
Debtors 6 14,118 26,074
Cash at bank and in hand 23,102 1,330
37,220 27,404
Creditors: Amounts Falling Due Within One Year 7 (48,997 ) (21,243 )
NET CURRENT ASSETS (LIABILITIES) (11,777 ) 6,161
TOTAL ASSETS LESS CURRENT LIABILITIES 26,138 16,506
Creditors: Amounts Falling Due After More Than One Year 8 (26,327 ) (26,327 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,087 ) (1,584 )
NET LIABILITIES (8,276 ) (11,405 )
CAPITAL AND RESERVES
Called up share capital 9 130 130
Profit and Loss Account (8,406 ) (11,535 )
SHAREHOLDERS' FUNDS (8,276) (11,405)
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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 his 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
B Wojtecki
Director
22 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NetBrain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10562664 . The registered office is c/o AKE, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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 rendering of services. Turnover from the rendering of services is recognised in the period the service is provided.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Amortisation only starts once the products are commercialised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & Machinery 25% straight line
Fixtures & Fittings 20% reducing balance
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
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4. Intangible Assets
Development Costs
£
Cost
As at 1 February 2025 4,238
As at 31 January 2026 4,238
Net Book Value
As at 31 January 2026 4,238
As at 1 February 2025 4,238
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 12,554 11,388 23,942
Additions - 30,803 30,803
As at 31 January 2026 12,554 42,191 54,745
Depreciation
As at 1 February 2025 12,410 5,425 17,835
Provided during the period 144 3,089 3,233
As at 31 January 2026 12,554 8,514 21,068
Net Book Value
As at 31 January 2026 - 33,677 33,677
As at 1 February 2025 144 5,963 6,107
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,800 6,000
Other debtors 7,651 20,074
12,451 26,074
Due after more than one year
Other debtors 1,667 -
14,118 26,074
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 5,000 8,750
Other creditors 42,330 9,740
Taxation and social security 1,667 2,753
48,997 21,243
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 26,327 26,327
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 130 130
10. Related Party Transactions
B Wojtecki
The above is a director of the company. During the year the related party incurred expenses on behalf of the company and drew monies against his account.
At the balance sheet date, he was owed £41,919 (2025: £9,248) by the company.
No interest has been charged on this loan during the period.
N Wojtecka
The above is a participator of the company.
During the year, the participator incurred expenses on behalf of the company and drew monies against her account.
At the balance sheet date, she owed £4,939 (2025: £8,851) to the company.
No interest has been charged on this loan.
11. Ultimate Controlling Party
The ultimate controlling parties are B Wojtecki & N Wojtecki by virtue of their shareholdings.
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