Acorah Software Products - Accounts Production 19.4.351 false true true 30 September 2025 1 October 2024 false 1 October 2025 31 May 2026 31 May 2026 07807384 Mr Richard Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07807384 2025-09-30 07807384 2026-05-31 07807384 2025-10-01 2026-05-31 07807384 frs-core:CurrentFinancialInstruments 2026-05-31 07807384 frs-core:Non-currentFinancialInstruments 2026-05-31 07807384 frs-core:ComputerEquipment 2026-05-31 07807384 frs-core:ComputerEquipment 2025-10-01 2026-05-31 07807384 frs-core:ComputerEquipment 2025-09-30 07807384 frs-core:FurnitureFittings 2026-05-31 07807384 frs-core:FurnitureFittings 2025-10-01 2026-05-31 07807384 frs-core:FurnitureFittings 2025-09-30 07807384 frs-core:WithinOneYear 2026-05-31 07807384 frs-core:SharePremium 2026-05-31 07807384 frs-core:ShareCapital 2026-05-31 07807384 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 07807384 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-05-31 07807384 frs-bus:FilletedAccounts 2025-10-01 2026-05-31 07807384 frs-bus:SmallEntities 2025-10-01 2026-05-31 07807384 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-05-31 07807384 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-05-31 07807384 frs-bus:Director1 2025-10-01 2026-05-31 07807384 1 2025-10-01 2026-05-31 07807384 frs-countries:EnglandWales 2025-10-01 2026-05-31 07807384 2024-09-30 07807384 2025-09-30 07807384 2024-10-01 2025-09-30 07807384 frs-core:CurrentFinancialInstruments 2025-09-30 07807384 frs-core:Non-currentFinancialInstruments 2025-09-30 07807384 frs-core:BetweenOneFiveYears 2025-09-30 07807384 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07807384 frs-core:WithinOneYear 2025-09-30 07807384 frs-core:SharePremium 2025-09-30 07807384 frs-core:ShareCapital 2025-09-30 07807384 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07807384 1 2024-10-01 2025-09-30
Registered number: 07807384
Creative Technologist Limited
Unaudited Financial Statements
For the Period 1 October 2025 to 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07807384
31 May 2026 30 September 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,766 17,703
14,766 17,703
CURRENT ASSETS
Debtors 5 69,016 147,791
Cash at bank and in hand 26,526 49,363
95,542 197,154
Creditors: Amounts Falling Due Within One Year 6 (80,442 ) (202,770 )
NET CURRENT ASSETS (LIABILITIES) 15,100 (5,616 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,866 12,087
Creditors: Amounts Falling Due After More Than One Year 7 (145,209 ) (167,021 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,000 ) -
NET LIABILITIES (119,343 ) (154,934 )
CAPITAL AND RESERVES
Called up share capital 167 167
Share premium account 2,933 2,933
Profit and Loss Account (122,443 ) (158,034 )
SHAREHOLDERS' FUNDS (119,343) (154,934)
Page 1
Page 2
For the period ending 31 May 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 Richard Smith
Director
3 November 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Creative Technologist Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07807384 . The registered office is Suite B Abbots Place, Walnut Tree Close, Guildford, Surrey, England, GU1 4RW.
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 believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
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:
Fixtures and equipment 20% reducing balance
Computer equipment 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. 
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. 
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. 
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received. 
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
3. Average Number of Employees
31 May 2026 30 September 2025
Average number of employees, including directors, during the year 7 9
7 9
4. Tangible Assets
Fixtures and equipment Computer equipment Total
£ £ £
Cost
As at 1 October 2025 15,108 54,557 69,665
Additions - 647 647
As at 31 May 2026 15,108 55,204 70,312
Depreciation
As at 1 October 2025 11,309 40,653 51,962
Provided during the period 506 3,078 3,584
As at 31 May 2026 11,815 43,731 55,546
Net Book Value
As at 31 May 2026 3,293 11,473 14,766
As at 1 October 2025 3,799 13,904 17,703
Included above are assets held under a finance agreement with a net book value as follows:
31 May 2026 30 September 2025
£ £
Computer equipment 6,432 7,945
Page 5
Page 6
5. Debtors
31 May 2026 30 September 2025
£ £
Due within one year
Trade debtors 39,970 109,135
Amounts owed by participating interests 22,684 12,804
Other debtors 6,362 25,852
69,016 147,791
6. Creditors: Amounts Falling Due Within One Year
31 May 2026 30 September 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,783 4,540
Trade creditors 1,313 5,957
Bank loans and overdrafts 26,516 31,669
Amounts owed to participating interests 4,512 50,760
Other creditors 2,750 6,771
Taxation and social security 41,568 103,073
80,442 202,770
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2026 30 September 2025
£ £
Net obligations under finance lease and hire purchase contracts - 2,270
Bank loans 145,209 164,751
145,209 167,021
Page 6
Page 7
8. Obligations Under Finance Leases and Hire Purchase
31 May 2026 30 September 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,783 4,540
Later than one year and not later than five years - 2,270
3,783 6,810
3,783 6,810
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans to a director. The balance at the period end was £272 (2025 : £312 Cr).
The above loan is unsecured, interest-free and repayable on demand.
10. Related Party Transactions
Total amount due to the related parties at the period end was £4,512 (2025: £50,760).
Total amount due from the related parties at the period end was £22,684 (2025: £12,804).
Page 7