Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 15 November 2022 false 1 May 2024 30 April 2025 30 April 2025 14486608 Mr Arran Glassar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14486608 2024-04-30 14486608 2025-04-30 14486608 2024-05-01 2025-04-30 14486608 frs-core:Non-currentFinancialInstruments 2025-04-30 14486608 frs-core:BetweenOneFiveYears 2025-04-30 14486608 frs-core:ComputerEquipment 2025-04-30 14486608 frs-core:ComputerEquipment 2024-05-01 2025-04-30 14486608 frs-core:ComputerEquipment 2024-04-30 14486608 frs-core:NetGoodwill 2025-04-30 14486608 frs-core:NetGoodwill 2024-05-01 2025-04-30 14486608 frs-core:NetGoodwill 2024-04-30 14486608 frs-core:MotorVehicles 2025-04-30 14486608 frs-core:MotorVehicles 2024-05-01 2025-04-30 14486608 frs-core:MotorVehicles 2024-04-30 14486608 frs-core:PlantMachinery 2025-04-30 14486608 frs-core:PlantMachinery 2024-05-01 2025-04-30 14486608 frs-core:PlantMachinery 2024-04-30 14486608 frs-core:WithinOneYear 2025-04-30 14486608 frs-core:ShareCapital 2025-04-30 14486608 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14486608 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14486608 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14486608 frs-bus:SmallEntities 2024-05-01 2025-04-30 14486608 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14486608 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14486608 frs-bus:Director1 2024-05-01 2025-04-30 14486608 frs-countries:EnglandWales 2024-05-01 2025-04-30 14486608 2022-11-14 14486608 2024-04-30 14486608 2022-11-15 2024-04-30 14486608 frs-core:Non-currentFinancialInstruments 2024-04-30 14486608 frs-core:BetweenOneFiveYears 2024-04-30 14486608 frs-core:WithinOneYear 2024-04-30 14486608 frs-core:ShareCapital 2024-04-30 14486608 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14486608
Flash SFX Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
James Khan
Flash SFX Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Flash SFX Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14486608

| 30 April 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,600 |  | 10,800
Tangible Assets | 5 |  | 40,443 |  | 3,977
|  |  | 50,043 |  | 14,777
CURRENT ASSETS
Debtors |  | - |  | 3,060 |
Cash at bank and in hand |  | 9,989 |  | 12,017 |
|  | 9,989 |  | 15,077 |
Creditors: Amounts Falling Due Within One Year |  | (20,931 ) |  | (28,870 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,942 ) |  | (13,793 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,101 |  | 984
Creditors: Amounts Falling Due After More Than One Year |  |  | (26,086 ) |  | -
NET ASSETS |  |  | 13,015 |  | 984
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 13,014 |  | 983
SHAREHOLDERS' FUNDS |  |  | 13,015 |  | 984

Page 1
Page 2
Flash SFX Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 his 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 Arran Glassar Director
28/07/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Flash SFX Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Flash SFX Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14486608 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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 | 20% Straight-line basis
Motor Vehicles | 20% Reducing balance
Computer Equipment | 20% Straight-line basis

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Flash SFX Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 12,000
As at 30 April 2025 | 12,000
Amortisation
As at 1 May 2024 | 1,200
Provided during the period | 1,200
As at 30 April 2025 | 2,400
Net Book Value
As at 30 April 2025 | 9,600
As at 1 May 2024 | 10,800

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 4,100 | - | 1,450 | 5,550
Additions | 2,763 | 42,752 | 1,455 | 46,970
As at 30 April 2025 | 6,863 | 42,752 | 2,905 | 52,520
Depreciation
As at 1 May 2024 | 1,162 | - | 411 | 1,573
Provided during the period | 1,373 | 8,550 | 581 | 10,504
As at 30 April 2025 | 2,535 | 8,550 | 992 | 12,077
Net Book Value
As at 30 April 2025 | 4,328 | 34,202 | 1,913 | 40,443
As at 1 May 2024 | 2,938 | - | 1,039 | 3,977

6. Obligations Under Finance Leases and Hire Purchase

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,070 |  | -
Later than one year and not later than five years | 26,086 |  | -
| 34,156 |  | -
| 34,156 |  | -

7. Share Capital

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4