Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 07267038 Mr Rowen Squibb Mr Rowen Squibb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07267038 2025-05-31 07267038 2026-05-31 07267038 2025-06-01 2026-05-31 07267038 frs-core:CurrentFinancialInstruments 2026-05-31 07267038 frs-core:ComputerEquipment 2026-05-31 07267038 frs-core:ComputerEquipment 2025-06-01 2026-05-31 07267038 frs-core:ComputerEquipment 2025-05-31 07267038 frs-core:FurnitureFittings 2026-05-31 07267038 frs-core:FurnitureFittings 2025-06-01 2026-05-31 07267038 frs-core:FurnitureFittings 2025-05-31 07267038 frs-core:PlantMachinery 2026-05-31 07267038 frs-core:PlantMachinery 2025-06-01 2026-05-31 07267038 frs-core:PlantMachinery 2025-05-31 07267038 frs-core:ShareCapital 2026-05-31 07267038 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 07267038 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 07267038 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 07267038 frs-bus:SmallEntities 2025-06-01 2026-05-31 07267038 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 07267038 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 07267038 frs-bus:Director1 2025-06-01 2026-05-31 07267038 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 07267038 frs-countries:EnglandWales 2025-06-01 2026-05-31 07267038 2024-05-31 07267038 2025-05-31 07267038 2024-06-01 2025-05-31 07267038 frs-core:CurrentFinancialInstruments 2025-05-31 07267038 frs-core:ShareCapital 2025-05-31 07267038 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 07267038
Why Media Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07267038
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,451 47,334
46,451 47,334
CURRENT ASSETS
Debtors 5 451,982 865,470
Cash at bank and in hand 665,947 198,093
1,117,929 1,063,563
Creditors: Amounts Falling Due Within One Year 6 (158,978 ) (176,441 )
NET CURRENT ASSETS (LIABILITIES) 958,951 887,122
TOTAL ASSETS LESS CURRENT LIABILITIES 1,005,402 934,456
NET ASSETS 1,005,402 934,456
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,005,401 934,455
SHAREHOLDERS' FUNDS 1,005,402 934,456
Page 1
Page 2
For the year 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 Rowen Squibb
Director
08/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Why Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07267038 . The registered office is 18 Castle Street, Hertford, SG14 1HH.
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. 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 20% RBM
Fixtures & Fittings 20% RBM
Computer Equipment 20% RBM
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
...CONTINUED
Page 3
Page 4
2.5. 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: 6 (2025: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2025 63,254 26,831 35,699 125,784
Additions - 7,932 2,799 10,731
As at 31 May 2026 63,254 34,763 38,498 136,515
Depreciation
As at 1 June 2025 54,466 8,984 15,000 78,450
Provided during the period 1,758 5,156 4,700 11,614
As at 31 May 2026 56,224 14,140 19,700 90,064
Net Book Value
As at 31 May 2026 7,030 20,623 18,798 46,451
As at 1 June 2025 8,788 17,847 20,699 47,334
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 182,236 138,664
Other debtors 269,746 726,806
451,982 865,470
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,291 14,524
Bank loans and overdrafts 2,619 -
Other creditors 4,444 7,802
Taxation and social security 148,624 154,115
158,978 176,441
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 4