Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 04511122 Mr D Bradfield Mr D Lloyd Naked Marketing Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04511122 2025-06-30 04511122 2026-06-30 04511122 2025-07-01 2026-06-30 04511122 frs-core:CurrentFinancialInstruments 2026-06-30 04511122 frs-core:Non-currentFinancialInstruments 2026-06-30 04511122 frs-core:ComputerEquipment 2026-06-30 04511122 frs-core:ComputerEquipment 2025-07-01 2026-06-30 04511122 frs-core:ComputerEquipment 2025-06-30 04511122 frs-core:CapitalRedemptionReserve 2026-06-30 04511122 frs-core:ShareCapital 2026-06-30 04511122 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 04511122 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 04511122 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 04511122 frs-bus:SmallEntities 2025-07-01 2026-06-30 04511122 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 04511122 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 04511122 1 2025-07-01 2026-06-30 04511122 frs-bus:Director1 2025-07-01 2026-06-30 04511122 frs-bus:Director2 2025-07-01 2026-06-30 04511122 frs-countries:EnglandWales 2025-07-01 2026-06-30 04511122 2024-06-30 04511122 2025-06-30 04511122 2024-07-01 2025-06-30 04511122 frs-core:CurrentFinancialInstruments 2025-06-30 04511122 frs-core:Non-currentFinancialInstruments 2025-06-30 04511122 frs-core:CapitalRedemptionReserve 2025-06-30 04511122 frs-core:ShareCapital 2025-06-30 04511122 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 04511122
Naked Marketing Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04511122
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,421 4,988
3,421 4,988
CURRENT ASSETS
Debtors 5 112,220 102,667
Cash at bank and in hand 31,545 145,224
143,765 247,891
Creditors: Amounts Falling Due Within One Year 6 (108,560 ) (115,386 )
NET CURRENT ASSETS (LIABILITIES) 35,205 132,505
TOTAL ASSETS LESS CURRENT LIABILITIES 38,626 137,493
Creditors: Amounts Falling Due After More Than One Year 7 - (2,651 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (855 ) (1,247 )
NET ASSETS 37,771 133,595
CAPITAL AND RESERVES
Called up share capital 8 78 78
Capital redemption reserve 22 22
Profit and Loss Account 37,671 133,495
SHAREHOLDERS' FUNDS 37,771 133,595
Page 1
Page 2
For the year ending 30 June 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 D Bradfield
Director
27/10/2026
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
Naked Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04511122 . The registered office is No.8 Thorpe Road, Norwich, NR1 1RY.
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.
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. 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:
Computer Equipment 33.33% straight line
2.4. 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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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: 6 (2025: 7)
6 7
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2025 68,363
Additions 458
As at 30 June 2026 68,821
Depreciation
As at 1 July 2025 63,375
Provided during the period 2,025
As at 30 June 2026 65,400
Net Book Value
As at 30 June 2026 3,421
As at 1 July 2025 4,988
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 99,491 97,474
Other debtors 12,729 5,193
112,220 102,667
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 20,076 19,462
Bank loans and overdrafts 2,651 10,441
Other creditors 26,488 12,371
Taxation and social security 59,345 73,112
108,560 115,386
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 2,651
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 78 78
9. Related Party Transactions
The company has taken advantage of the exemption under FRS 102 Section 33.1A allowing wholly owned group members to depart from the requirement to disclose transactions with other group companies. 
10. Ultimate Controlling Party
The company's ultimate controlling party is Naked Marketing Holdings Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 5