Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11184280 H Moon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11184280 2024-01-31 11184280 2025-01-31 11184280 2024-02-01 2025-01-31 11184280 frs-core:CurrentFinancialInstruments 2025-01-31 11184280 frs-core:Non-currentFinancialInstruments 2025-01-31 11184280 frs-core:ComputerEquipment 2025-01-31 11184280 frs-core:ComputerEquipment 2024-02-01 2025-01-31 11184280 frs-core:ComputerEquipment 2024-01-31 11184280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 11184280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 11184280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 11184280 frs-core:PlantMachinery 2025-01-31 11184280 frs-core:PlantMachinery 2024-02-01 2025-01-31 11184280 frs-core:PlantMachinery 2024-01-31 11184280 frs-core:ShareCapital 2025-01-31 11184280 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11184280 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11184280 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11184280 frs-bus:SmallEntities 2024-02-01 2025-01-31 11184280 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11184280 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11184280 frs-bus:Director1 2024-02-01 2025-01-31 11184280 frs-bus:Director1 2024-01-31 11184280 frs-bus:Director1 2025-01-31 11184280 frs-countries:EnglandWales 2024-02-01 2025-01-31 11184280 2023-01-31 11184280 2024-01-31 11184280 2023-02-01 2024-01-31 11184280 frs-core:CurrentFinancialInstruments 2024-01-31 11184280 frs-core:Non-currentFinancialInstruments 2024-01-31 11184280 frs-core:ShareCapital 2024-01-31 11184280 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11184280
Sesame-UK Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11184280
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 119,811 129,064
119,811 129,064
CURRENT ASSETS
Stocks 5 13,516 10,257
Debtors 6 336,187 264,430
Investments 7 49 49
Cash at bank and in hand 240,345 225,571
590,097 500,307
Creditors: Amounts Falling Due Within One Year 8 (177,342 ) (168,699 )
NET CURRENT ASSETS (LIABILITIES) 412,755 331,608
TOTAL ASSETS LESS CURRENT LIABILITIES 532,566 460,672
Creditors: Amounts Falling Due After More Than One Year 9 (36,048 ) (49,975 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (244 ) (181 )
NET ASSETS 496,274 410,516
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 496,174 410,416
SHAREHOLDERS' FUNDS 496,274 410,516
Page 1
Page 2
For the year ending 31 January 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
H Moon
Director
19/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Sesame-UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11184280 . The registered office is 4 Kensington House Festival Place, Town Centre, Basingstoke, England, RG21 7LN.
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. 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.
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:
Leasehold 5% on cost
Plant & Machinery 20% reducing balance
Computer Equipment 20% reducing balance
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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 148,831 51,458 1,040 201,329
Additions - 2,428 - 2,428
As at 31 January 2025 148,831 53,886 1,040 203,757
Depreciation
As at 1 February 2024 39,586 31,980 699 72,265
Provided during the period 7,442 4,171 68 11,681
As at 31 January 2025 47,028 36,151 767 83,946
Net Book Value
As at 31 January 2025 101,803 17,735 273 119,811
As at 1 February 2024 109,245 19,478 341 129,064
5. Stocks
2025 2024
£ £
Finished goods 13,516 10,257
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 221
Prepayments and accrued income 10,504 8,067
Other debtors 17,500 17,500
Director's loan account 83,183 13,642
111,187 39,430
Due after more than one year
Other debtors 5,000 5,000
Amounts owed by group undertakings 220,000 220,000
225,000 225,000
336,187 264,430
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 49 49
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,361 29,649
Bank loans and overdrafts 13,927 13,927
Corporation tax 75,297 55,067
Other taxes and social security 2,099 1,797
VAT 38,123 37,698
Net wages 20,049 23,736
Accruals and deferred income 4,486 6,825
177,342 168,699
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 36,048 49,975
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Hyee Jin Moon 13,642 84,541 (15,000 ) - 83,183
The above loan is unsecured, interest free and paid after the year end in full. It has been fully paid after the year.
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