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 03639135 Mr Antonio Cosco Mrs Verona Cosco iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03639135 2023-09-30 03639135 2024-09-30 03639135 2023-10-01 2024-09-30 03639135 frs-core:CurrentFinancialInstruments 2024-09-30 03639135 frs-core:Non-currentFinancialInstruments 2024-09-30 03639135 frs-core:BetweenOneFiveYears 2024-09-30 03639135 frs-core:NetGoodwill 2024-09-30 03639135 frs-core:NetGoodwill 2023-10-01 2024-09-30 03639135 frs-core:NetGoodwill 2023-09-30 03639135 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 03639135 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03639135 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 03639135 frs-core:MotorVehicles 2024-09-30 03639135 frs-core:MotorVehicles 2023-10-01 2024-09-30 03639135 frs-core:MotorVehicles 2023-09-30 03639135 frs-core:PlantMachinery 2024-09-30 03639135 frs-core:PlantMachinery 2023-10-01 2024-09-30 03639135 frs-core:PlantMachinery 2023-09-30 03639135 frs-core:WithinOneYear 2024-09-30 03639135 frs-core:SharePremium 2024-09-30 03639135 frs-core:ShareCapital 2024-09-30 03639135 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03639135 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03639135 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03639135 frs-bus:SmallEntities 2023-10-01 2024-09-30 03639135 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03639135 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03639135 frs-bus:Director1 2023-10-01 2024-09-30 03639135 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03639135 frs-countries:EnglandWales 2023-10-01 2024-09-30 03639135 2022-09-30 03639135 2023-09-30 03639135 2022-10-01 2023-09-30 03639135 frs-core:CurrentFinancialInstruments 2023-09-30 03639135 frs-core:Non-currentFinancialInstruments 2023-09-30 03639135 frs-core:BetweenOneFiveYears 2023-09-30 03639135 frs-core:WithinOneYear 2023-09-30 03639135 frs-core:SharePremium 2023-09-30 03639135 frs-core:ShareCapital 2023-09-30 03639135 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 03639135
Sapori Mediterranei Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Inspire Accounting (UK) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03639135
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 248,082 249,710
248,082 249,710
CURRENT ASSETS
Debtors 6 1,528 639
Cash at bank and in hand 2,825 1,816
4,353 2,455
Creditors: Amounts Falling Due Within One Year 7 (61,478 ) (44,463 )
NET CURRENT ASSETS (LIABILITIES) (57,125 ) (42,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES 190,957 207,702
Creditors: Amounts Falling Due After More Than One Year 8 (8,516 ) (13,663 )
NET ASSETS 182,441 194,039
CAPITAL AND RESERVES
Called up share capital 10 333 333
Share premium account 79,747 79,747
Profit and Loss Account 102,361 113,959
SHAREHOLDERS' FUNDS 182,441 194,039
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 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 Antonio Cosco
Director
02/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sapori Mediterranei Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03639135 . The registered office is 81 Blackstock Road, Finsbury Park, LONDON, N4 2JW.
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. 
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 .... 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:
Freehold No Depreciation
Plant & Machinery 25% on written down value
Motor Vehicles 25% on written down value
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2023 283,560 45,322 15,432 344,314
As at 30 September 2024 283,560 45,322 15,432 344,314
Depreciation
As at 1 October 2023 40,360 45,322 8,922 94,604
Provided during the period - - 1,628 1,628
As at 30 September 2024 40,360 45,322 10,550 96,232
Net Book Value
As at 30 September 2024 243,200 - 4,882 248,082
As at 1 October 2023 243,200 - 6,510 249,710
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,528 639
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,581 2,589
Trade creditors - 2,700
Other taxes and social security 31 235
Accruals and deferred income 1,080 1,080
Director's loan account 57,786 37,859
61,478 44,463
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,834 4,595
Bank loans 5,682 9,068
8,516 13,663
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,581 2,589
Later than one year and not later than five years 2,834 4,595
5,415 7,184
5,415 7,184
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 333 333
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