Acorah Software Products - Accounts Production 16.4.675 false true 31 July 2024 1 January 2024 false 1 August 2024 31 July 2025 31 July 2025 08329116 Mr Talon Golding Mr Tajinderjit HEER iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08329116 2024-07-31 08329116 2025-07-31 08329116 2024-08-01 2025-07-31 08329116 frs-core:CurrentFinancialInstruments 2025-07-31 08329116 frs-core:Non-currentFinancialInstruments 2025-07-31 08329116 frs-core:ComputerEquipment 2025-07-31 08329116 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08329116 frs-core:ComputerEquipment 2024-07-31 08329116 frs-core:FurnitureFittings 2025-07-31 08329116 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08329116 frs-core:FurnitureFittings 2024-07-31 08329116 frs-core:ShareCapital 2025-07-31 08329116 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08329116 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08329116 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08329116 frs-bus:SmallEntities 2024-08-01 2025-07-31 08329116 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08329116 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08329116 frs-bus:Director1 2024-08-01 2025-07-31 08329116 frs-bus:Director1 2024-07-31 08329116 frs-bus:Director1 2025-07-31 08329116 frs-bus:Director2 2024-08-01 2025-07-31 08329116 frs-bus:Director2 2024-07-31 08329116 frs-bus:Director2 2025-07-31 08329116 frs-countries:EnglandWales 2024-08-01 2025-07-31 08329116 2023-12-31 08329116 2024-07-31 08329116 2024-01-01 2024-07-31 08329116 frs-core:CurrentFinancialInstruments 2024-07-31 08329116 frs-core:Non-currentFinancialInstruments 2024-07-31 08329116 frs-core:ShareCapital 2024-07-31 08329116 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08329116
3 Spirit Enterprise UK Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08329116
31 July 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,798 1,019
1,798 1,019
CURRENT ASSETS
Debtors 5 186,968 48,695
Cash at bank and in hand 3,601 8,325
190,569 57,020
Creditors: Amounts Falling Due Within One Year 6 (133,991 ) (155,656 )
NET CURRENT ASSETS (LIABILITIES) 56,578 (98,636 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58,376 (97,617 )
Creditors: Amounts Falling Due After More Than One Year 7 (100,598 ) (12,744 )
NET LIABILITIES (42,222 ) (110,361 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (42,322 ) (110,461 )
SHAREHOLDERS' FUNDS (42,222) (110,361)
For the year ending 31 July 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 Talon Golding
Director
26/09/2025
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
3 Spirit Enterprise UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08329116 . The registered office is The Foundry, 6 Brindley Place, Birmingham, England, B1 2JB.
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:
Fixtures & Fittings Straight Line Over 5 Years
Computer Equipment Straight Line Over 2 Years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 13)
16 13
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 1,750 7,301 9,051
Additions - 1,886 1,886
As at 31 July 2025 1,750 9,187 10,937
Depreciation
As at 1 August 2024 1,750 6,282 8,032
Provided during the period - 1,107 1,107
As at 31 July 2025 1,750 7,389 9,139
Net Book Value
As at 31 July 2025 - 1,798 1,798
As at 1 August 2024 - 1,019 1,019
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Page 3
5. Debtors
31 July 2025 31 July 2024
£ £
Due within one year
Trade debtors 25,867 19,687
Prepayments and accrued income 149,576 29,008
Corporation tax recoverable assets 1,525 -
Directors' loan accounts 10,000 -
186,968 48,695
6. Creditors: Amounts Falling Due Within One Year
31 July 2025 31 July 2024
£ £
Trade creditors 44,379 25,860
Bank loans and overdrafts 8,249 8,006
Corporation tax - 13,980
Other taxes and social security 69,449 59,342
VAT 4,151 48,468
Net wages 6,801 -
Accruals and deferred income 962 -
133,991 155,656
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2025 31 July 2024
£ £
Bank loans 4,495 12,744
Other taxes and social security 42,190 -
VAT 53,913 -
100,598 12,744
8. Share Capital
31 July 2025 31 July 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Talon Golding - 5,000 - - 5,000
Mr Tajinderjit HEER - 5,000 - - 5,000
The above loan is unsecured, interest free and repayable on demand.
Page 3