Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 13514104 Mrs Christine Pye Mr Stephen Pye iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13514104 2023-09-30 13514104 2024-09-30 13514104 2023-10-01 2024-09-30 13514104 frs-core:CurrentFinancialInstruments 2024-09-30 13514104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 13514104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13514104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 13514104 frs-core:MotorVehicles 2024-09-30 13514104 frs-core:MotorVehicles 2023-10-01 2024-09-30 13514104 frs-core:MotorVehicles 2023-09-30 13514104 frs-core:PlantMachinery 2024-09-30 13514104 frs-core:PlantMachinery 2023-10-01 2024-09-30 13514104 frs-core:PlantMachinery 2023-09-30 13514104 frs-core:ShareCapital 2024-09-30 13514104 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13514104 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13514104 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13514104 frs-bus:SmallEntities 2023-10-01 2024-09-30 13514104 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13514104 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13514104 frs-core:CostValuation 2023-09-30 13514104 frs-core:AdditionsToInvestments 2024-09-30 13514104 frs-core:DisposalsRepaymentsInvestments 2024-09-30 13514104 frs-core:CostValuation 2024-09-30 13514104 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 13514104 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 13514104 frs-core:UnlistedNon-exchangeTraded 2024-09-30 13514104 frs-core:UnlistedNon-exchangeTraded 2023-09-30 13514104 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 13514104 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 13514104 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 13514104 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 13514104 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 13514104 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 13514104 frs-bus:Director1 2023-10-01 2024-09-30 13514104 frs-bus:Director2 2023-10-01 2024-09-30 13514104 frs-countries:EnglandWales 2023-10-01 2024-09-30 13514104 2022-09-30 13514104 2023-09-30 13514104 2022-10-01 2023-09-30 13514104 frs-core:CurrentFinancialInstruments 2023-09-30 13514104 frs-core:ShareCapital 2023-09-30 13514104 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 13514104
SPC Holdings EA Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13514104
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,071 58,930
Investments 5 187,129 235,535
189,200 294,465
CURRENT ASSETS
Debtors 6 327,873 469,328
Cash at bank and in hand 333,212 148,171
661,085 617,499
Creditors: Amounts Falling Due Within One Year 7 (53,113 ) (22,998 )
NET CURRENT ASSETS (LIABILITIES) 607,972 594,501
TOTAL ASSETS LESS CURRENT LIABILITIES 797,172 888,966
NET ASSETS 797,172 888,966
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 797,168 888,962
SHAREHOLDERS' FUNDS 797,172 888,966
Page 1
Page 2
For the year ending 30 September 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 Stephen Pye
Director
12 June 2025
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
SPC Holdings EA Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13514104 . The registered office is Unit 3 North Lynn Business Village, Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
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:
Freehold 0 %
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2023 - 2,173 76,400 78,573
Additions 350 665 - 1,015
Disposals - - (76,400 ) (76,400 )
As at 30 September 2024 350 2,838 - 3,188
Depreciation
As at 1 October 2023 - 543 19,100 19,643
Provided during the period - 574 - 574
Disposals - - (19,100 ) (19,100 )
As at 30 September 2024 - 1,117 - 1,117
Net Book Value
As at 30 September 2024 350 1,721 - 2,071
As at 1 October 2023 - 1,630 57,300 58,930
Page 3
Page 4
5. Investments
Joint Ventures Unlisted Total
£ £ £
Cost
As at 1 October 2023 190,330 45,205 235,535
Additions - 25,000 25,000
Disposals (37,406 ) (36,000 ) (73,406 )
As at 30 September 2024 152,924 34,205 187,129
Provision
As at 1 October 2023 - - -
As at 30 September 2024 - - -
Net Book Value
As at 30 September 2024 152,924 34,205 187,129
As at 1 October 2023 190,330 45,205 235,535
Investments in group undertakings are measured at cost.
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by participating interests 700 1,669
Other debtors 139,839 343,619
140,539 345,288
Due after more than one year
Other debtors 187,334 124,040
327,873 469,328
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 50,442 22,479
Taxation and social security 2,671 519
53,113 22,998
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 4