Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 13334653 Malcolm Alexander Cruickshanks Henry Ross-Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13334653 2025-04-30 13334653 2026-04-30 13334653 2025-05-01 2026-04-30 13334653 frs-core:CurrentFinancialInstruments 2026-04-30 13334653 frs-core:ComputerEquipment 2026-04-30 13334653 frs-core:ComputerEquipment 2025-05-01 2026-04-30 13334653 frs-core:ComputerEquipment 2025-04-30 13334653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 13334653 frs-core:OtherResidualIntangibleAssets 2026-04-30 13334653 frs-core:OtherResidualIntangibleAssets 2025-04-30 13334653 frs-core:PlantMachinery 2026-04-30 13334653 frs-core:PlantMachinery 2025-05-01 2026-04-30 13334653 frs-core:PlantMachinery 2025-04-30 13334653 frs-core:ShareCapital 2026-04-30 13334653 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 13334653 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 13334653 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 13334653 frs-bus:SmallEntities 2025-05-01 2026-04-30 13334653 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 13334653 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 13334653 frs-core:CostValuation 2025-04-30 13334653 frs-core:CostValuation 2026-04-30 13334653 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 13334653 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 13334653 frs-bus:Director1 2025-05-01 2026-04-30 13334653 frs-bus:Director2 2025-05-01 2026-04-30 13334653 frs-countries:EnglandWales 2025-05-01 2026-04-30 13334653 2024-04-30 13334653 2025-04-30 13334653 2024-05-01 2025-04-30 13334653 frs-core:CurrentFinancialInstruments 2025-04-30 13334653 frs-core:ShareCapital 2025-04-30 13334653 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 13334653
Cap Structure Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Fusion Accountants Ltd
ICAEW, ATT
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Malcolm Alexander Cruickshanks
Henry Ross-Taylor
Company Number 13334653
Registered Office 86-90 Paul Street
London, England, United Kingdom
EC2A 4NE
Accountants Fusion Accountants Ltd
ICAEW, ATT
Profile West, 950 Great West Road
Suite E, Ground floor
Brentford
TW8 9ES
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Cap Structure Ltd for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cap Structure Ltd for the year ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Cap Structure Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Cap Structure Ltd and state those matters that we have agreed to state to the directors of Cap Structure Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cap Structure Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Cap Structure Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cap Structure Ltd . You consider that Cap Structure Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cap Structure Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
28/10/2026
Fusion Accountants Ltd
ICAEW, ATT
Profile West, 950 Great West Road
Suite E, Ground floor
Brentford
TW8 9ES
Page 2
Page 3
Balance Sheet
Registered number: 13334653
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,000 12,000
Tangible Assets 5 4,611 6,427
Investments 6 92,000 92,000
108,611 110,427
CURRENT ASSETS
Debtors 7 556,557 313,670
Cash at bank and in hand 235,758 62,688
792,315 376,358
Creditors: Amounts Falling Due Within One Year 8 (503,535 ) (138,758 )
NET CURRENT ASSETS (LIABILITIES) 288,780 237,600
TOTAL ASSETS LESS CURRENT LIABILITIES 397,391 348,027
NET ASSETS 397,391 348,027
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 397,390 348,026
SHAREHOLDERS' FUNDS 397,391 348,027
Page 3
Page 4
For the year ending 30 April 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.
The financial statements were approved by the board of directors on 28 October 2026 and were signed on its behalf by:
Malcolm Alexander Cruickshanks
Director
28/10/2026
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Cap Structure Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13334653 . The registered office is 86-90 Paul Street, London, England, United Kingdom, EC2A 4NE.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Crypto currency : not amortised
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 depreciated on straight line method over 3 years.
Computer Equipment depreciated on straight line method over 3 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: NIL)
1 -
4. Intangible Assets
Other
£
Cost
As at 1 May 2025 12,000
As at 30 April 2026 12,000
Net Book Value
As at 30 April 2026 12,000
As at 1 May 2025 12,000
Page 5
Page 6
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 765 14,465 15,230
Additions - 1,832 1,832
As at 30 April 2026 765 16,297 17,062
Depreciation
As at 1 May 2025 765 8,038 8,803
Provided during the period - 3,648 3,648
As at 30 April 2026 765 11,686 12,451
Net Book Value
As at 30 April 2026 - 4,611 4,611
As at 1 May 2025 - 6,427 6,427
6. Investments
Other
£
Cost or Valuation
As at 1 May 2025 92,000
As at 30 April 2026 92,000
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 92,000
As at 1 May 2025 92,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 520,016 258,806
Other debtors 36,541 54,864
556,557 313,670
Page 6
Page 7
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 340,347 4,761
Bank loans and overdrafts 14,615 4,611
Other creditors 116,071 -
Taxation and social security 32,502 129,386
503,535 138,758
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
1 Ordinary share of £1 each
Page 7