Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 12434512 Mr Frank Albert Mr Felix Albert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12434512 2024-01-31 12434512 2025-01-31 12434512 2024-02-01 2025-01-31 12434512 frs-core:CurrentFinancialInstruments 2025-01-31 12434512 frs-core:Non-currentFinancialInstruments 2025-01-31 12434512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 12434512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12434512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 12434512 frs-core:PlantMachinery 2025-01-31 12434512 frs-core:PlantMachinery 2024-02-01 2025-01-31 12434512 frs-core:PlantMachinery 2024-01-31 12434512 frs-core:ShareCapital 2025-01-31 12434512 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12434512 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12434512 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 12434512 frs-bus:SmallEntities 2024-02-01 2025-01-31 12434512 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12434512 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12434512 frs-core:ListedExchangeTraded 2025-01-31 12434512 frs-core:ListedExchangeTraded 2024-01-31 12434512 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 12434512 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-01-31 12434512 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 12434512 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12434512 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 12434512 frs-bus:Director1 2024-02-01 2025-01-31 12434512 frs-bus:Director1 2024-01-31 12434512 frs-bus:Director1 2025-01-31 12434512 frs-bus:Director2 2024-02-01 2025-01-31 12434512 frs-core:CurrentFinancialInstruments 1 2025-01-31 12434512 frs-countries:EnglandWales 2024-02-01 2025-01-31 12434512 2023-01-31 12434512 2024-01-31 12434512 2023-02-01 2024-01-31 12434512 frs-core:CurrentFinancialInstruments 2024-01-31 12434512 frs-core:Non-currentFinancialInstruments 2024-01-31 12434512 frs-core:ShareCapital 2024-01-31 12434512 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 12434512 frs-core:CurrentFinancialInstruments 1 2024-01-31
Registered number: 12434512
SN SUN D LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
Philip Deane Accountancy Ltd
Units 1 & 2 Field View
Baynards Green
Bicester
OX27 7SG
SN SUN D LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SN SUN D LTD
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 12434512

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,494,584 |  | 7,495,043
Investments | 5 |  | (1,717,909 ) |  | (572,294 )
|  |  | 5,776,675 |  | 6,922,749
CURRENT ASSETS
Debtors | 6 | 1,634 |  | 1,324 |
Investments | 7 | 8,188,253 |  | 1,746,502 |
Cash at bank and in hand |  | 794,262 |  | 831,499 |
|  | 8,984,149 |  | 2,579,325 |
Creditors: Amounts Falling Due Within One Year | 8 | (5,309,816 ) |  | (5,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,674,333 |  | 2,573,598
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,451,008 |  | 9,496,347
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (13,062,992 ) |  | (12,104,866 )
NET LIABILITIES |  |  | (3,611,984 ) |  | (2,608,519 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (3,612,084 ) |  | (2,608,619 )
SHAREHOLDERS' FUNDS |  |  | (3,611,984) |  | (2,608,519)

Page 1
Page 2
SN SUN D LTD
Balance Sheet (continued)
As At 31 January 2025
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 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 Frank Albert Director
15/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SN SUN D LTD
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
SN SUN D LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12434512 . The registered office is Units 1 & 2 Field View, Baynards Green, Bicester, OX27 7SG.
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:

Freehold | Nil
Plant & Machinery | 20%

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

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 February 2024 | 7,492,745 | 5,609 | 7,498,354
As at 31 January 2025 | 7,492,745 | 5,609 | 7,498,354
Depreciation
As at 1 February 2024 | - | 3,311 | 3,311
Provided during the period | - | 459 | 459
As at 31 January 2025 | - | 3,770 | 3,770

...CONTINUED
Page 3
Page 4
SN SUN D LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025 | 7,492,745 | 1,839 | 7,494,584
As at 1 February 2024 | 7,492,745 | 2,298 | 7,495,043

5. Investments

| Listed
--- | ---
| £
Cost
As at 1 February 2024 | (572,294 )
Disposals | (1,145,615 )
As at 31 January 2025 | (1,717,909 )
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | (1,717,909 )
As at 1 February 2024 | (572,294 )

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT Refund | 1,534 |  | 1,224
Directors' loan accounts | 100 |  | 100
| 1,634 |  | 1,324

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | 8,188,253 |  | 1,746,502

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 96,271 |  | -
Intercompany SN IDN - Short Term Loan | 5,207,642 |  | -
Corporation tax | (57 ) |  | (57 )
Accruals and deferred income | 5,960 |  | 5,784
| 5,309,816 |  | 5,727

Page 4
Page 5
SN SUN D LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans (Long term liabilities - creditors > 1 year) | 7,000,000 |  | 7,000,000
Inter Company loan sn Idn immobillien gmbh (Long term liabilities - creditors > 1 year) | 6,062,992 |  | 5,104,866
| 13,062,992 |  | 12,104,866

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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Frank Albert | 100 | - | - | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5