Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 11229340 Mrs Samta Scillitoe Mr Christopher Scillitoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11229340 2024-02-28 11229340 2025-02-28 11229340 2024-02-29 2025-02-28 11229340 frs-core:ComputerEquipment 2025-02-28 11229340 frs-core:ComputerEquipment 2024-02-29 2025-02-28 11229340 frs-core:ComputerEquipment 2024-02-28 11229340 frs-core:FurnitureFittings 2025-02-28 11229340 frs-core:FurnitureFittings 2024-02-29 2025-02-28 11229340 frs-core:FurnitureFittings 2024-02-28 11229340 frs-core:PlantMachinery 2025-02-28 11229340 frs-core:PlantMachinery 2024-02-29 2025-02-28 11229340 frs-core:PlantMachinery 2024-02-28 11229340 frs-core:ShareCapital 2025-02-28 11229340 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11229340 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 11229340 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 11229340 frs-bus:SmallEntities 2024-02-29 2025-02-28 11229340 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 11229340 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 11229340 frs-bus:Director1 2024-02-29 2025-02-28 11229340 frs-bus:Director2 2024-02-29 2025-02-28 11229340 frs-countries:EnglandWales 2024-02-29 2025-02-28 11229340 2023-02-28 11229340 2024-02-28 11229340 2023-03-01 2024-02-28 11229340 frs-core:ShareCapital 2024-02-28 11229340 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 11229340
BUY THE SAME TOKEN LTD
Unaudited Financial Statements
For The Year Ended 28 February 2025
BUY THE SAME TOKEN LTD
Contents
Contents

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

Page 1
BUY THE SAME TOKEN LTD
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 11229340

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 29,655 |  | 26,953
|  |  | 29,655 |  | 26,953
CURRENT ASSETS
Stocks | 5 | 76,306 |  | 34,856 |
Debtors |  | 10,401 |  | 6,093 |
Cash at bank and in hand |  | 70,711 |  | 100,322 |
|  | 157,418 |  | 141,271 |
Creditors: Amounts Falling Due Within One Year |  | (135,382 ) |  | (123,181 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,036 |  | 18,090
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 51,691 |  | 45,043
NET ASSETS |  |  | 51,691 |  | 45,043
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 51,591 |  | 44,943
SHAREHOLDERS' FUNDS |  |  | 51,691 |  | 45,043

Page 1
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BUY THE SAME TOKEN LTD
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Samta Scillitoe Director
03/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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BUY THE SAME TOKEN LTD
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
BUY THE SAME TOKEN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11229340 . The registered office is Unit E8, 325-327 Old Shoreham Road, Hove, BN3 7GS.
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.
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:

Plant & Machinery | 10% Straight line method
Fixtures & Fittings | 25% Straight line method
Computer Equipment | 25% Straight line method

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 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.
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BUY THE SAME TOKEN LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.6. Leasing and Hire Purchase Contract
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.7. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initialy recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.8. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 29 February 2024 | 42,271 | 3,068 | 4,158 | 49,497
Additions | 597 | 3,445 | 5,123 | 9,165
Disposals | - | (2,507 ) | (762 ) | (3,269 )
As at 28 February 2025 | 42,868 | 4,006 | 8,519 | 55,393
Depreciation
As at 29 February 2024 | 18,531 | 2,252 | 1,761 | 22,544
Provided during the period | 4,278 | 1,058 | 1,127 | 6,463
Disposals | - | (2,507 ) | (762 ) | (3,269 )
As at 28 February 2025 | 22,809 | 803 | 2,126 | 25,738
Net Book Value
As at 28 February 2025 | 20,059 | 3,203 | 6,393 | 29,655
As at 29 February 2024 | 23,740 | 816 | 2,397 | 26,953

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BUY THE SAME TOKEN LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 76,306 |  | 34,856

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
The company was controlled throughout the current period by Mrs Samta Scillitoe and Mr Christopher Scillitoe by virtue of their ownership of the entire issued share capital.
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