Acorah Software Products - Accounts Production 16.6.920 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01786879 Mr J S Gordon Mrs E R Gordon Miss A Gordon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01786879 2024-04-30 01786879 2025-04-30 01786879 2024-05-01 2025-04-30 01786879 frs-core:CurrentFinancialInstruments 2025-04-30 01786879 frs-core:FurnitureFittings 2025-04-30 01786879 frs-core:FurnitureFittings 2024-05-01 2025-04-30 01786879 frs-core:FurnitureFittings 2024-04-30 01786879 frs-core:ShareCapital 2025-04-30 01786879 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01786879 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01786879 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01786879 frs-bus:SmallEntities 2024-05-01 2025-04-30 01786879 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01786879 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01786879 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 01786879 frs-bus:OrdinaryShareClass1 2025-04-30 01786879 frs-bus:Director1 2024-05-01 2025-04-30 01786879 frs-bus:Director2 2024-05-01 2025-04-30 01786879 frs-bus:Director3 2024-05-01 2025-04-30 01786879 frs-countries:EnglandWales 2024-05-01 2025-04-30 01786879 2023-04-30 01786879 2024-04-30 01786879 2023-05-01 2024-04-30 01786879 frs-core:CurrentFinancialInstruments 2024-04-30 01786879 frs-core:ShareCapital 2024-04-30 01786879 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 01786879 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 01786879
Spreadmain Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Spreadmain Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Spreadmain Limited
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Mr J S Gordon
| Mrs E R Gordon
| Miss A Gordon
Company Number | 01786879
Registered Office | 4 Woollards Lane
| Great Shelford
| Cambridge
| CB22 5LZ
Business | 4 Woollards Lane
| Great Shelford
| Cambridge
| CB22 5LZ
Accountants | Ripe LLP
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Spreadmain Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01786879

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 161 |  | 191
Investment Properties | 5 |  | 153,894 |  | 153,894
|  |  | 154,055 |  | 154,085
CURRENT ASSETS
Debtors | 6 | 245 |  | - |
Investments | 7 | 280,453 |  | 220,000 |
Cash at bank and in hand |  | 22,309 |  | 127,938 |
|  | 303,007 |  | 347,938 |
Creditors: Amounts Falling Due Within One Year | 8 | (25,229 ) |  | (24,022 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 277,778 |  | 323,916
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 431,833 |  | 478,001
NET ASSETS |  |  | 431,833 |  | 478,001
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 431,831 |  | 477,999
SHAREHOLDERS' FUNDS |  |  | 431,833 |  | 478,001

Page 2
Page 3
Spreadmain Limited
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 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.
The financial statements were approved by the board of directors on 6 November 2025 and were signed on its behalf by:

Mr J S Gordon Director
06/11/2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Spreadmain Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Spreadmain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01786879 . The registered office is 4 Woollards Lane, Great Shelford, Cambridge, CB22 5LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in sterling, which is the functional currency of the company.Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover represents amounts receivable for rental and management income net of VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fixtures & Fittings | 25% on reducing balance

2.4. Investment Properties
Investment property is valued at a cost basis.
Page 4
Page 5
Spreadmain Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.6. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.7. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.8. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 5
Page 6
Spreadmain Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 15,555
As at 30 April 2025 | 15,555
Depreciation
As at 1 May 2024 | 15,364
Provided during the period | 30
As at 30 April 2025 | 15,394
Net Book Value
As at 30 April 2025 | 161
As at 1 May 2024 | 191

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 and 30 April 2025 | 153,894

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 245 |  | -

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 280,453 |  | 220,000

Page 6
Page 7
Spreadmain Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 8,229 |  | 6,843
Accruals and deferred income | 3,000 |  | 2,846
Directors' loan accounts | - |  | 333
Amounts owed to related parties | 14,000 |  | 14,000
| 25,229 |  | 24,022

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

10. Related Party Transactions
Arkhill Properties Limited
Related company
At year-end, the company owed £14,000 (2024: £14,000) to Arkhill Properties Limited.
Page 7