Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11180235 Mr Stuart Martin Mrs Annette Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11180235 2024-01-31 11180235 2025-01-31 11180235 2024-02-01 2025-01-31 11180235 frs-core:CurrentFinancialInstruments 2025-01-31 11180235 frs-core:ComputerEquipment 2025-01-31 11180235 frs-core:ComputerEquipment 2024-02-01 2025-01-31 11180235 frs-core:ComputerEquipment 2024-01-31 11180235 frs-core:FurnitureFittings 2025-01-31 11180235 frs-core:FurnitureFittings 2024-02-01 2025-01-31 11180235 frs-core:FurnitureFittings 2024-01-31 11180235 frs-core:NetGoodwill 2025-01-31 11180235 frs-core:NetGoodwill 2024-02-01 2025-01-31 11180235 frs-core:NetGoodwill 2024-01-31 11180235 frs-core:MotorVehicles 2025-01-31 11180235 frs-core:MotorVehicles 2024-02-01 2025-01-31 11180235 frs-core:MotorVehicles 2024-01-31 11180235 frs-core:PlantMachinery 2025-01-31 11180235 frs-core:PlantMachinery 2024-02-01 2025-01-31 11180235 frs-core:PlantMachinery 2024-01-31 11180235 frs-core:ShareCapital 2025-01-31 11180235 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11180235 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11180235 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11180235 frs-bus:SmallEntities 2024-02-01 2025-01-31 11180235 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11180235 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11180235 frs-bus:Director1 2024-02-01 2025-01-31 11180235 frs-bus:Director2 2024-02-01 2025-01-31 11180235 frs-countries:EnglandWales 2024-02-01 2025-01-31 11180235 2023-01-31 11180235 2024-01-31 11180235 2023-02-01 2024-01-31 11180235 frs-core:CurrentFinancialInstruments 2024-01-31 11180235 frs-core:ShareCapital 2024-01-31 11180235 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11180235
Sam Partnership Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11180235
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 34,167 44,167
Tangible Assets 5 21,835 26,017
56,002 70,184
CURRENT ASSETS
Debtors 6 31,369 44,026
Cash at bank and in hand 111,260 84,001
142,629 128,027
Creditors: Amounts Falling Due Within One Year 7 (108,495 ) (65,674 )
NET CURRENT ASSETS (LIABILITIES) 34,134 62,353
TOTAL ASSETS LESS CURRENT LIABILITIES 90,136 132,537
NET ASSETS 90,136 132,537
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 90,034 132,435
SHAREHOLDERS' FUNDS 90,136 132,537
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For the year ending 31 January 2025 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 Stuart Martin
Director
04/03/2025
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
Sam Partnership Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11180235 . The registered office is 2A Tannery Court, Stratton Way, Abingdon, OX14 5TS.
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.

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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Plant & Machinery 4 years, straight line
Motor Vehicles 4 years, straight line
Fixtures & Fittings 4 years, straight line
Computer Equipment 3 years, straight line
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 year 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 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 50 (2024: 49)
50 49
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 100,000
As at 31 January 2025 100,000
Amortisation
As at 1 February 2024 55,833
Impairment losses 10,000
As at 31 January 2025 65,833
Net Book Value
As at 31 January 2025 34,167
As at 1 February 2024 44,167
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 2,854 2,800 35,151 16,543 57,348
Additions - - 2,340 759 3,099
As at 31 January 2025 2,854 2,800 37,491 17,302 60,447
Depreciation
As at 1 February 2024 2,273 1,022 14,810 13,226 31,331
Provided during the period 214 700 4,367 2,000 7,281
As at 31 January 2025 2,487 1,722 19,177 15,226 38,612
Net Book Value
As at 31 January 2025 367 1,078 18,314 2,076 21,835
As at 1 February 2024 581 1,778 20,341 3,317 26,017
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,220 33,773
Prepayments and accrued income 4,010 3,369
Other debtors - 70
Net wages 5,139 4,566
Directors' loan accounts - 2,248
31,369 44,026
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,531 11,566
Corporation tax 43,154 30,992
Other taxes and social security 23,135 19,075
Other creditors 8,675 4,041
108,495 65,674
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
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