Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04771354 Mrs S F C L Jervoise Mr A R L Jervoise Mr J T L Jervoise Mr J T L Jervoise iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04771354 2024-03-31 04771354 2025-03-31 04771354 2024-04-01 2025-03-31 04771354 frs-core:CurrentFinancialInstruments 2025-03-31 04771354 frs-core:Non-currentFinancialInstruments 2025-03-31 04771354 frs-core:PlantMachinery 2025-03-31 04771354 frs-core:PlantMachinery 2024-04-01 2025-03-31 04771354 frs-core:PlantMachinery 2024-03-31 04771354 frs-core:ShareCapital 2025-03-31 04771354 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04771354 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04771354 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04771354 frs-bus:SmallEntities 2024-04-01 2025-03-31 04771354 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04771354 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04771354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 04771354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 04771354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 04771354 frs-bus:Director1 2024-04-01 2025-03-31 04771354 frs-bus:Director2 2024-04-01 2025-03-31 04771354 frs-bus:Director3 2024-04-01 2025-03-31 04771354 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04771354 frs-countries:EnglandWales 2024-04-01 2025-03-31 04771354 2023-03-31 04771354 2024-03-31 04771354 2023-04-01 2024-03-31 04771354 frs-core:CurrentFinancialInstruments 2024-03-31 04771354 frs-core:Non-currentFinancialInstruments 2024-03-31 04771354 frs-core:ShareCapital 2024-03-31 04771354 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04771354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 04771354
Saorphin Farms Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Saorphin Farms Limited
Contents
Contents

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

Page 1
Saorphin Farms Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04771354

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,459 |  | 5,574
Investment Properties | 5 |  | 1,307,093 |  | 1,100,000
|  |  | 1,311,552 |  | 1,105,574
CURRENT ASSETS
Debtors | 6 | 33,239 |  | 46,387 |
Cash at bank and in hand |  | 3,778 |  | 21,418 |
|  | 37,017 |  | 67,805 |
Creditors: Amounts Falling Due Within One Year | 7 | (454,742 ) |  | (410,997 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (417,725 ) |  | (343,192 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 893,827 |  | 762,382
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (10,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (170,747 ) |  | (146,747 )
NET ASSETS |  |  | 723,080 |  | 605,635
CAPITAL AND RESERVES
Called up share capital |  |  | 9 |  | 6
Fair value reserve | 9 |  | 719,467 |  | 610,967
Profit and Loss Account |  |  | 3,604 |  | (5,338 )
SHAREHOLDERS' FUNDS |  |  | 723,080 |  | 605,635

Page 1
Page 2
Saorphin Farms Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 J T L Jervoise Director
5 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Saorphin Farms Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Saorphin Farms Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 04771354 . The registered office is Estate Office Herriard Park, Basingstoke, Hampshire, RG25 2PL.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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 and machinery | 20% on reducing balance

2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
...CONTINUED
Page 3
Page 4
Saorphin Farms Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
Deferred tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant and machinery
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 18,850
As at 31 March 2025 | 18,850
Depreciation
As at 1 April 2024 | 13,276
Provided during the period | 1,115
As at 31 March 2025 | 14,391
Net Book Value
As at 31 March 2025 | 4,459
As at 1 April 2024 | 5,574

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 1,100,000
Additions | 74,593
Revaluations | 132,500
As at 31 March 2025 | 1,307,093

Page 4
Page 5
Saorphin Farms Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,594 |  | 44,747
Other debtors | 1,645 |  | 1,640
| 33,239 |  | 46,387

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,823 |  | 4,167
Other creditors | 450,560 |  | 403,916
Taxation and social security | 2,359 |  | 2,914
| 454,742 |  | 410,997

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,000

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 610,967
Transfer to profit and loss | 108,500
As at 31 March 2025 | 719,467

Page 5