Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 8546962 Mr S Dykes Mrs Sarah Dykes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8546962 2024-05-31 8546962 2025-05-31 8546962 2024-06-01 2025-05-31 8546962 frs-core:CurrentFinancialInstruments 2025-05-31 8546962 frs-core:PlantMachinery 2025-05-31 8546962 frs-core:PlantMachinery 2024-06-01 2025-05-31 8546962 frs-core:PlantMachinery 2024-05-31 8546962 frs-core:ShareCapital 2025-05-31 8546962 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 8546962 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 8546962 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 8546962 frs-bus:SmallEntities 2024-06-01 2025-05-31 8546962 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 8546962 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 8546962 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 8546962 frs-bus:OrdinaryShareClass1 2025-05-31 8546962 frs-bus:Director1 2024-06-01 2025-05-31 8546962 frs-bus:Director2 2024-06-01 2025-05-31 8546962 frs-countries:EnglandWales 2024-06-01 2025-05-31 8546962 2023-05-31 8546962 2024-05-31 8546962 2023-06-01 2024-05-31 8546962 frs-core:CurrentFinancialInstruments 2024-05-31 8546962 frs-core:ShareCapital 2024-05-31 8546962 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 8546962 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31
Registered number: 8546962
Sarah Dykes (2013) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 8546962
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24 324
24 324
CURRENT ASSETS
Debtors 5 22,204 26,346
Cash at bank and in hand 20,542 42,104
42,746 68,450
Creditors: Amounts Falling Due Within One Year 6 (9,269 ) (11,467 )
NET CURRENT ASSETS (LIABILITIES) 33,477 56,983
TOTAL ASSETS LESS CURRENT LIABILITIES 33,501 57,307
NET ASSETS 33,501 57,307
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 33,401 57,207
SHAREHOLDERS' FUNDS 33,501 57,307
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
Mrs Sarah Dykes
Director
24/09/2025
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
Sarah Dykes (2013) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8546962 . The registered office is 4 Ashwood Heights, Middlestown, Wakefield, West Yorkshire, WF4 4UD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 stated at cost less depreciation. 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% per annum on reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2024 2,623
As at 31 May 2025 2,623
Depreciation
As at 1 June 2024 2,299
Provided during the period 300
As at 31 May 2025 2,599
Net Book Value
As at 31 May 2025 24
As at 1 June 2024 324
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,204 26,346
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 338 402
Corporation tax 4,976 5,223
Other taxes and social security 234 234
VAT 2,304 3,617
Accruals and deferred income 1,320 1,320
Directors' loan accounts 97 671
9,269 11,467
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 3