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 09647894 Ms Emma Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09647894 2024-06-30 09647894 2025-06-30 09647894 2024-07-01 2025-06-30 09647894 frs-core:CurrentFinancialInstruments 2025-06-30 09647894 frs-core:Non-currentFinancialInstruments 2025-06-30 09647894 frs-core:ComputerEquipment 2025-06-30 09647894 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09647894 frs-core:ComputerEquipment 2024-06-30 09647894 frs-core:PlantMachinery 2025-06-30 09647894 frs-core:PlantMachinery 2024-07-01 2025-06-30 09647894 frs-core:PlantMachinery 2024-06-30 09647894 frs-core:ShareCapital 2025-06-30 09647894 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09647894 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09647894 frs-bus:SmallEntities 2024-07-01 2025-06-30 09647894 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09647894 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09647894 frs-bus:Director1 2024-07-01 2025-06-30 09647894 frs-core:CurrentFinancialInstruments 1 2025-06-30 09647894 frs-countries:EnglandWales 2024-07-01 2025-06-30 09647894 2023-06-30 09647894 2024-06-30 09647894 2023-07-01 2024-06-30 09647894 frs-core:CurrentFinancialInstruments 2024-06-30 09647894 frs-core:Non-currentFinancialInstruments 2024-06-30 09647894 frs-core:ShareCapital 2024-06-30 09647894 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 09647894
Emma Wilson Spa Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09647894
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 49 835
49 835
CURRENT ASSETS
Stocks 4 1,500 3,500
Debtors 5 6,410 14,178
Cash at bank and in hand 2,511 5,734
10,421 23,412
Creditors: Amounts Falling Due Within One Year 6 19,594 26,741
NET CURRENT ASSETS (LIABILITIES) 30,015 50,153
TOTAL ASSETS LESS CURRENT LIABILITIES 30,064 50,988
Creditors: Amounts Falling Due After More Than One Year 7 (30,063 ) (50,987 )
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
SHAREHOLDERS' FUNDS 1 1
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Emma Wilson
Director
24/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Plant & Machinery 25% Straight Line
Computer Equipment 25% Straight Line
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
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3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 21,200 2,621 23,821
Disposals (19,809 ) (2,620 ) (22,429 )
As at 30 June 2025 1,391 1 1,392
Depreciation
As at 1 July 2024 20,691 2,295 22,986
Provided during the period 460 326 786
Disposals (19,809 ) (2,620 ) (22,429 )
As at 30 June 2025 1,342 1 1,343
Net Book Value
As at 30 June 2025 49 - 49
As at 1 July 2024 509 326 835
4. Stocks
2025 2024
£ £
Stock 1,500 3,500
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors (42,998 ) (30,176 )
Director's loan account 49,408 44,354
6,410 14,178
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 1,093 1,956
Corporation tax 1,620 -
Other taxes and social security 1,679 2,196
VAT 8,563 9,039
Voucher sales (32,549 ) (39,932 )
(19,594 ) (26,741 )
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,063 50,987
30,063 50,987
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. General Information
Emma Wilson Spa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09647894 . The registered office is 108c Streatham High Road, London, SW16 1BW.
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