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Registered number: 14002078
Sherlock Management Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Anumerate Limited
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14002078
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 939 226
939 226
Creditors: Amounts Falling Due Within One Year 5 (939 ) (174 )
NET CURRENT ASSETS (LIABILITIES) - 52
TOTAL ASSETS LESS CURRENT LIABILITIES - 52
NET ASSETS - 52
CAPITAL AND RESERVES
Called up share capital 6 - 10
Income Statement - 42
SHAREHOLDERS' FUNDS - 52
For the year ending 31 March 2025 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 her 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 Income Statement.
On behalf of the board
Ms Sherene Risi
Director
13/05/2025
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
Sherlock Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14002078 . The registered office is 2901 Manhattan Loft Gardens, 22 International Way, London, E20 1LD.
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
As of 31 March 2025, the company is closing accounts are prepared on winding up basis. 
All known expenditure is provided for.
2.3. 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.
2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an
item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive
income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted
by the reporting date in the countries where the company operates and generates taxable income.
2.5. Other Accounting Policies
Cash
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. 
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
...CONTINUED
Page 2
Page 3
2.5. Other Accounting Policies - continued
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 939 226
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 102
Taxation and social security 939 72
939 174
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid - 10
Page 3