Acorah Software Products - Accounts Production 19.4.351 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 06458179 Mrs Christine McDonald Mr Gavin McDonald Mrs Vikki McDonald Mr John McDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06458179 2025-08-31 06458179 2026-08-31 06458179 2025-09-01 2026-08-31 06458179 frs-core:CurrentFinancialInstruments 2026-08-31 06458179 frs-core:ComputerEquipment 2026-08-31 06458179 frs-core:ComputerEquipment 2025-09-01 2026-08-31 06458179 frs-core:ComputerEquipment 2025-08-31 06458179 frs-core:FurnitureFittings 2026-08-31 06458179 frs-core:FurnitureFittings 2025-09-01 2026-08-31 06458179 frs-core:FurnitureFittings 2025-08-31 06458179 frs-core:NetGoodwill 2026-08-31 06458179 frs-core:NetGoodwill 2025-09-01 2026-08-31 06458179 frs-core:NetGoodwill 2025-08-31 06458179 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-01 2026-08-31 06458179 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-08-31 06458179 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-01 2026-08-31 06458179 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 06458179 frs-core:MotorVehicles 2026-08-31 06458179 frs-core:MotorVehicles 2025-09-01 2026-08-31 06458179 frs-core:MotorVehicles 2025-08-31 06458179 frs-core:PlantMachinery 2026-08-31 06458179 frs-core:PlantMachinery 2025-09-01 2026-08-31 06458179 frs-core:PlantMachinery 2025-08-31 06458179 frs-core:ShareCapital 2026-08-31 06458179 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 06458179 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 06458179 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 06458179 frs-bus:SmallEntities 2025-09-01 2026-08-31 06458179 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 06458179 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 06458179 frs-bus:Director1 2025-09-01 2026-08-31 06458179 frs-bus:Director2 2025-09-01 2026-08-31 06458179 frs-bus:Director3 2025-09-01 2026-08-31 06458179 frs-bus:Director4 2025-09-01 2026-08-31 06458179 frs-countries:EnglandWales 2025-09-01 2026-08-31 06458179 2024-08-31 06458179 2025-08-31 06458179 2024-09-01 2025-08-31 06458179 frs-core:CurrentFinancialInstruments 2025-08-31 06458179 frs-core:ShareCapital 2025-08-31 06458179 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 06458179
Beaver Bus Limited
Unaudited Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06458179
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 665,311 430,332
665,311 430,332
CURRENT ASSETS
Debtors 6 136,629 93,347
Cash at bank and in hand 204,723 154,391
341,352 247,738
Creditors: Amounts Falling Due Within One Year 7 (429,517 ) (315,933 )
NET CURRENT ASSETS (LIABILITIES) (88,165 ) (68,195 )
TOTAL ASSETS LESS CURRENT LIABILITIES 577,146 362,137
PROVISIONS FOR LIABILITIES
Deferred Taxation (152,184 ) (97,250 )
NET ASSETS 424,962 264,887
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 424,959 264,884
SHAREHOLDERS' FUNDS 424,962 264,887
Page 1
Page 2
For the year ending 31 August 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
Mr Gavin McDonald
Director
28 October 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
Beaver Bus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06458179 . The registered office is Unit 7, Salisbury House, Wheatfield Way, Hinckley, LEICESTER, LE10 1YG.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of twenty 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:
Leasehold 10% on cost
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on cost
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2025: 21)
21 21
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2025 100,000
As at 31 August 2026 100,000
Amortisation
As at 1 September 2025 100,000
As at 31 August 2026 100,000
Net Book Value
As at 31 August 2026 -
As at 1 September 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2025 44,408 447,752 546,426 53,145
Additions - 43,590 296,000 -
Disposals - - (28,059 ) -
As at 31 August 2026 44,408 491,342 814,367 53,145
Depreciation
As at 1 September 2025 44,408 206,065 366,636 44,290
Provided during the period - 49,715 51,975 1,773
Disposals - - (26,911 ) -
As at 31 August 2026 44,408 255,780 391,700 46,063
Net Book Value
As at 31 August 2026 - 235,562 422,667 7,082
As at 1 September 2025 - 241,687 179,790 8,855
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 September 2025 39,815 1,131,546
Additions - 339,590
Disposals - (28,059 )
As at 31 August 2026 39,815 1,443,077
Depreciation
As at 1 September 2025 39,815 701,214
Provided during the period - 103,463
Disposals - (26,911 )
As at 31 August 2026 39,815 777,766
Net Book Value
As at 31 August 2026 - 665,311
As at 1 September 2025 - 430,332
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 44,296 47,229
Other debtors 92,333 46,118
136,629 93,347
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,309 22,181
Other creditors 382,325 226,833
Taxation and social security 45,883 66,919
429,517 315,933
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
Page 5