Acorah Software Products - Accounts Production 19.4.351 false true true 31 January 2025 27 January 2024 false 1 February 2025 31 January 2026 31 January 2026 15446453 Mr T Eaton Miss R Dudbridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15446453 2025-01-31 15446453 2026-01-31 15446453 2025-02-01 2026-01-31 15446453 frs-core:CurrentFinancialInstruments 2026-01-31 15446453 frs-core:ShareCapital 2026-01-31 15446453 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15446453 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15446453 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15446453 frs-bus:SmallEntities 2025-02-01 2026-01-31 15446453 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15446453 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15446453 frs-bus:Director1 2025-02-01 2026-01-31 15446453 frs-bus:Director2 2025-02-01 2026-01-31 15446453 frs-countries:EnglandWales 2025-02-01 2026-01-31 15446453 2024-01-26 15446453 2025-01-31 15446453 2024-01-27 2025-01-31 15446453 frs-core:CurrentFinancialInstruments 2025-01-31 15446453 frs-core:ShareCapital 2025-01-31 15446453 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 15446453
One Simple Change Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15446453
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 8,364 640
Cash at bank and in hand 828 9,232
9,192 9,872
Creditors: Amounts Falling Due Within One Year 5 (23,154 ) (9,392 )
NET CURRENT ASSETS (LIABILITIES) (13,962 ) 480
TOTAL ASSETS LESS CURRENT LIABILITIES (13,962 ) 480
NET (LIABILITIES)/ASSETS (13,962 ) 480
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (14,062 ) 380
SHAREHOLDERS' FUNDS (13,962) 480
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 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 T Eaton
Director
Miss R Dudbridge
Director
30th October 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
One Simple Change Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15446453 . The registered office is 7-8 Portmill Lane, Hitchin, Hertfordshire, SG5 1DJ.
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 directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty
2.4. Turnover
Turnover is derived from environmental consulting activities and is recognised when the services are delivered to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.
2.5. Financial Instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. 
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an  enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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.
...CONTINUED
Page 2
Page 3
2.6. Taxation - continued
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: 2 (2025: 2)
2 2
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 5,000 -
Other debtors 3,364 640
8,364 640
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,440 -
Amounts owed to participating interests 9,465 180
Other creditors 10,058 1,441
Taxation and social security 2,191 7,771
23,154 9,392
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
During the year, total dividends of £Nil (2025: £25,500) were paid to the directors.
At the balance sheet date, the company owed the directors £8,473 (2025: £640 due from).
@BambuuBrush Limited
A company under the control of T Eaton and R Dudbridge.
At the balance sheet date, £9,465 (2025: £180) was owed to the related party.
Page 3