Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 9 August 2022 false 1 September 2023 31 August 2024 31 August 2024 14286194 Mr William McLean Mr Kernow Craig Mr Jeremy Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14286194 2023-08-31 14286194 2024-08-31 14286194 2023-09-01 2024-08-31 14286194 frs-core:CurrentFinancialInstruments 2024-08-31 14286194 frs-core:ComputerEquipment 2024-08-31 14286194 frs-core:ComputerEquipment 2023-09-01 2024-08-31 14286194 frs-core:ComputerEquipment 2023-08-31 14286194 frs-core:ShareCapital 2024-08-31 14286194 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 14286194 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14286194 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 14286194 frs-bus:SmallEntities 2023-09-01 2024-08-31 14286194 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14286194 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 14286194 frs-bus:Director1 2023-09-01 2024-08-31 14286194 frs-bus:Director2 2023-09-01 2024-08-31 14286194 frs-bus:Director3 2023-09-01 2024-08-31 14286194 frs-countries:EnglandWales 2023-09-01 2024-08-31 14286194 2022-08-08 14286194 2023-08-31 14286194 2022-08-09 2023-08-31 14286194 frs-core:CurrentFinancialInstruments 2023-08-31 14286194 frs-core:ShareCapital 2023-08-31 14286194 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 14286194
Supermarket Design Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14286194
31 August 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 392 189
392 189
CURRENT ASSETS
Debtors 5 25,904 9,381
Cash at bank and in hand 33,950 21,706
59,854 31,087
Creditors: Amounts Falling Due Within One Year 6 (59,698 ) (30,654 )
NET CURRENT ASSETS (LIABILITIES) 156 433
TOTAL ASSETS LESS CURRENT LIABILITIES 548 622
NET ASSETS 548 622
CAPITAL AND RESERVES
Called up share capital 90 90
Profit and Loss Account 458 532
SHAREHOLDERS' FUNDS 548 622
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For the year ending 31 August 2024 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 William McLean
Director
23 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Supermarket Design Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 14286194 . The registered office is Unit 4 Webbers Yard Estate, Dartington, Totnes, England, TQ9 6JY.
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 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.
2.3. 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. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Foreign Currencies
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.
2.6. 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 has not been recognised as it is not material to the financial statements. The directors will review this annually.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2023: 1)
2 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 287
Additions 370
As at 31 August 2024 657
Depreciation
As at 1 September 2023 98
Provided during the period 167
As at 31 August 2024 265
Net Book Value
As at 31 August 2024 392
As at 1 September 2023 189
5. Debtors
31 August 2024 31 August 2023
£ £
Due within one year
Trade debtors 20,576 1,801
Other debtors 5,328 7,580
25,904 9,381
6. Creditors: Amounts Falling Due Within One Year
31 August 2024 31 August 2023
£ £
Trade creditors 5,771 1,805
Other creditors 32,992 20,980
Taxation and social security 20,935 7,869
59,698 30,654
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7. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £4,110 (2023: £6,595).
The above loan is unsecured, interest free and repayable on demand. The loan was repaid within 9 months of the year-end.
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