Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08328259 Mr Amit Sarkar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08328259 2023-12-31 08328259 2024-12-31 08328259 2024-01-01 2024-12-31 08328259 frs-core:CurrentFinancialInstruments 2024-12-31 08328259 frs-core:ComputerEquipment 2024-12-31 08328259 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08328259 frs-core:ComputerEquipment 2023-12-31 08328259 frs-core:ShareCapital 2024-12-31 08328259 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08328259 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08328259 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08328259 frs-bus:SmallEntities 2024-01-01 2024-12-31 08328259 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08328259 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08328259 frs-bus:Director1 2024-01-01 2024-12-31 08328259 frs-countries:EnglandWales 2024-01-01 2024-12-31 08328259 2022-12-31 08328259 2023-12-31 08328259 2023-01-01 2023-12-31 08328259 frs-core:CurrentFinancialInstruments 2023-12-31 08328259 frs-core:ShareCapital 2023-12-31 08328259 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08328259
SB Process Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08328259
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,615
- 1,615
CURRENT ASSETS
Debtors 1,013 15,678
Cash at bank and in hand 124,070 139,114
125,083 154,792
Creditors: Amounts Falling Due Within One Year 5 (4,497 ) (26,182 )
NET CURRENT ASSETS (LIABILITIES) 120,586 128,610
TOTAL ASSETS LESS CURRENT LIABILITIES 120,586 130,225
NET ASSETS 120,586 130,225
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 120,584 130,223
SHAREHOLDERS' FUNDS 120,586 130,225
For the year ending 31 December 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 Amit Sarkar
Director
17th June 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
SB Process Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08328259 . The registered office is 16 Ovesdon Avenue, Harrow, Middlesex, HA2 9PD.
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. 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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 2,424
Disposals (2,424 )
As at 31 December 2024 -
Depreciation
As at 1 January 2024 809
Provided during the period 808
Disposals (1,617 )
As at 31 December 2024 -
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 1,615
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 4,497 14,255
VAT - 9,706
Director's loan account - 2,221
4,497 26,182
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 28,000 60,000
Page 3