Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 11515917 Mr Salvatore Erri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11515917 2024-06-30 11515917 2025-06-30 11515917 2024-07-01 2025-06-30 11515917 frs-core:Non-currentFinancialInstruments 2025-06-30 11515917 frs-core:MotorVehicles 2025-06-30 11515917 frs-core:MotorVehicles 2024-07-01 2025-06-30 11515917 frs-core:MotorVehicles 2024-06-30 11515917 frs-core:SharePremium 2025-06-30 11515917 frs-core:ShareCapital 2025-06-30 11515917 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11515917 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11515917 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 11515917 frs-bus:SmallEntities 2024-07-01 2025-06-30 11515917 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11515917 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11515917 frs-bus:Director1 2024-07-01 2025-06-30 11515917 frs-countries:EnglandWales 2024-07-01 2025-06-30 11515917 2023-06-30 11515917 2024-06-30 11515917 2023-07-01 2024-06-30 11515917 frs-core:Non-currentFinancialInstruments 2024-06-30 11515917 frs-core:SharePremium 2024-06-30 11515917 frs-core:ShareCapital 2024-06-30 11515917 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 11515917
Salpa Corp Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11515917
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,396 30,650
25,396 30,650
CURRENT ASSETS
Debtors 81,073 80,927
Cash at bank and in hand 49,540 35,038
130,613 115,965
Creditors: Amounts Falling Due Within One Year (81,683 ) (79,313 )
NET CURRENT ASSETS (LIABILITIES) 48,930 36,652
TOTAL ASSETS LESS CURRENT LIABILITIES 74,326 67,302
Creditors: Amounts Falling Due After More Than One Year (78,319 ) (71,232 )
NET LIABILITIES (3,993 ) (3,930 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Share premium account 51,999 51,999
Profit and Loss Account (55,993 ) (55,930 )
SHAREHOLDERS' FUNDS (3,993) (3,930)
Page 1
Page 2
For the year ending 30 June 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 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 Salvatore Erri
Director
19/08/2025
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
Salpa Corp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11515917 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.
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:
Motor Vehicles 15% RB
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2024 35,028
As at 30 June 2025 35,028
Depreciation
As at 1 July 2024 4,378
Provided during the period 5,254
As at 30 June 2025 9,632
Net Book Value
As at 30 June 2025 25,396
As at 1 July 2024 30,650
Page 3
Page 4
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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