Acorah Software Products - Accounts Production 19.4.351 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13149643 Mr A T Ali OBE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13149643 2025-01-31 13149643 2026-01-31 13149643 2025-02-01 2026-01-31 13149643 frs-core:CurrentFinancialInstruments 2026-01-31 13149643 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 13149643 frs-core:OtherResidualIntangibleAssets 2026-01-31 13149643 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 13149643 frs-core:OtherResidualIntangibleAssets 2025-01-31 13149643 frs-core:ShareCapital 2026-01-31 13149643 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13149643 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13149643 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13149643 frs-bus:SmallEntities 2025-02-01 2026-01-31 13149643 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13149643 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13149643 frs-bus:Director1 2025-02-01 2026-01-31 13149643 frs-countries:EnglandWales 2025-02-01 2026-01-31 13149643 2024-01-31 13149643 2025-01-31 13149643 2024-02-01 2025-01-31 13149643 frs-core:CurrentFinancialInstruments 2025-01-31 13149643 frs-core:ShareCapital 2025-01-31 13149643 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13149643
Remote Court Users Limited
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: 13149643
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,719 6,406
9,719 6,406
CURRENT ASSETS
Debtors 5 6,810 82
Cash at bank and in hand 3,263 4,457
10,073 4,539
Creditors: Amounts Falling Due Within One Year 6 (70,706 ) (27,513 )
NET CURRENT ASSETS (LIABILITIES) (60,633 ) (22,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES (50,914 ) (16,568 )
NET LIABILITIES (50,914 ) (16,568 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (50,915 ) (16,569 )
SHAREHOLDERS' FUNDS (50,914) (16,568)
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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
Mr A T Ali OBE
Director
31/10/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Remote Court Users Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13149643 . The registered office is 81 High Street , Cosham , Portsmouth , Hampshire, PO6 3BL.
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. Going Concern Disclosure
The company remains within the development stage of its business and has incurred losses, resulting in net liabilities at the reporting date. The director intends to continue supporting the company through additional capital as required to meet its obligations and support its ongoing development.
On this basis, the director considesr it appropriate to prepare the financial statements on a going concern basis.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include Website development costs. These are amortised to the profit and loss account over its estimated economic life of five years.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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4. Intangible Assets
Other
£
Cost
As at 1 February 2025 8,008
Additions 6,142
As at 31 January 2026 14,150
Amortisation
As at 1 February 2025 1,602
Provided during the period 2,829
As at 31 January 2026 4,431
Net Book Value
As at 31 January 2026 9,719
As at 1 February 2025 6,406
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,279 (3,000 )
Other debtors 2,531 3,082
6,810 82
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,024 2,028
Other creditors 65,682 25,485
70,706 27,513
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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