Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11980428 Mr Daniel Twiss Miss Natalie Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11980428 2024-05-31 11980428 2025-05-31 11980428 2024-06-01 2025-05-31 11980428 frs-core:CurrentFinancialInstruments 2025-05-31 11980428 frs-core:Non-currentFinancialInstruments 2025-05-31 11980428 frs-core:ComputerEquipment 2025-05-31 11980428 frs-core:ComputerEquipment 2024-06-01 2025-05-31 11980428 frs-core:ComputerEquipment 2024-05-31 11980428 frs-core:SharePremium 2025-05-31 11980428 frs-core:ShareCapital 2025-05-31 11980428 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11980428 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11980428 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 11980428 frs-bus:SmallEntities 2024-06-01 2025-05-31 11980428 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11980428 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11980428 frs-bus:Director1 2024-06-01 2025-05-31 11980428 frs-bus:Director2 2024-06-01 2025-05-31 11980428 frs-countries:EnglandWales 2024-06-01 2025-05-31 11980428 2023-05-31 11980428 2024-05-31 11980428 2023-06-01 2024-05-31 11980428 frs-core:CurrentFinancialInstruments 2024-05-31 11980428 frs-core:Non-currentFinancialInstruments 2024-05-31 11980428 frs-core:SharePremium 2024-05-31 11980428 frs-core:ShareCapital 2024-05-31 11980428 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11980428
Soul Fruit Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Dark Consulting Ltd
34c High Street
Yatton
Bristol
BS49 4JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11980428
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,856 2,296
1,856 2,296
CURRENT ASSETS
Stocks 5 151,161 94,307
Debtors 6 53,845 44,344
Cash at bank and in hand 76,184 127,862
281,190 266,513
Creditors: Amounts Falling Due Within One Year 7 (60,557 ) (55,889 )
NET CURRENT ASSETS (LIABILITIES) 220,633 210,624
TOTAL ASSETS LESS CURRENT LIABILITIES 222,489 212,920
Creditors: Amounts Falling Due After More Than One Year 8 (15,000 ) (15,000 )
NET ASSETS 207,489 197,920
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 240,000 240,000
Profit and Loss Account (32,513 ) (42,082 )
SHAREHOLDERS' FUNDS 207,489 197,920
Page 1
Page 2
For the year ending 31 May 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 Daniel Twiss
Director
14/07/2025
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
Soul Fruit Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11980428 . The registered office is Crown House, 27 Old Gloucester Street, London, WC1N 3AX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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 15%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2024 2,934
As at 31 May 2025 2,934
Depreciation
As at 1 June 2024 638
Provided during the period 440
As at 31 May 2025 1,078
Net Book Value
As at 31 May 2025 1,856
As at 1 June 2024 2,296
Page 3
Page 4
5. Stocks
2025 2024
£ £
Stock 151,161 94,307
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 48,399 44,120
VAT 5,298 224
Net wages 148 -
53,845 44,344
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Other taxes and social security 1,295 -
Net wages - 588
Other creditors 517 -
Directors' loan accounts 58,746 55,301
60,557 55,889
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 15,000 15,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4