Acorah Software Products - Accounts Production 16.6.950 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04827470 Miss Joanne Summerfield Ms Patricia Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04827470 2024-07-31 04827470 2025-07-31 04827470 2024-08-01 2025-07-31 04827470 frs-core:CurrentFinancialInstruments 2025-07-31 04827470 frs-core:ShareCapital 2025-07-31 04827470 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04827470 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04827470 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04827470 frs-bus:SmallEntities 2024-08-01 2025-07-31 04827470 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 04827470 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04827470 frs-bus:Director1 2024-08-01 2025-07-31 04827470 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04827470 frs-countries:EnglandWales 2024-08-01 2025-07-31 04827470 2023-07-31 04827470 2024-07-31 04827470 2023-08-01 2024-07-31 04827470 frs-core:CurrentFinancialInstruments 2024-07-31 04827470 frs-core:ShareCapital 2024-07-31 04827470 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04827470
JOANNE SUMMERFIELD LTD
Financial Statements
For The Year Ended 31 July 2025
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
JOANNE SUMMERFIELD LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—6

Page 1
JOANNE SUMMERFIELD LTD
Company Information
For The Year Ended 31 July 2025
Company Information

Director | Miss Joanne Summerfield
Secretary | Ms Patricia Fox
Company Number | 04827470
Registered Office | 1 Tape Street
| Cheadle
| Stoke On Trent
| Staffordshire
| ST10 1BB
Accountants | The Curtis Partnership
| 1 Tape Street
| Cheadle
| Stoke On Trent
| Staffordshire
| ST10 1BB

Page 1
Page 2
JOANNE SUMMERFIELD LTD
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of JOANNE SUMMERFIELD LTD for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JOANNE SUMMERFIELD LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of JOANNE SUMMERFIELD LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of JOANNE SUMMERFIELD LTD and state those matters that we have agreed to state to the director of JOANNE SUMMERFIELD LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JOANNE SUMMERFIELD LTD and its director as a body for our work or for this report.
It is your duty to ensure that JOANNE SUMMERFIELD LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JOANNE SUMMERFIELD LTD . You consider that JOANNE SUMMERFIELD LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JOANNE SUMMERFIELD LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
13th November 2025

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 2
Page 3
JOANNE SUMMERFIELD LTD
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 04827470

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 8,745 |  | 1,370 |
Cash at bank and in hand |  | 3,595 |  | 11,054 |
|  | 12,340 |  | 12,424 |
Creditors: Amounts Falling Due Within One Year | 5 | (12,104 ) |  | (11,394 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 236 |  | 1,030
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 236 |  | 1,030
NET ASSETS |  |  | 236 |  | 1,030
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Income Statement |  |  | 235 |  | 1,029
SHAREHOLDERS' FUNDS |  |  | 236 |  | 1,030

Page 3
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JOANNE SUMMERFIELD LTD
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 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 her 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 Income Statement.
On behalf of the board

Miss Joanne Summerfield Director
13th November 2025

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
JOANNE SUMMERFIELD LTD
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
JOANNE SUMMERFIELD LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04827470 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 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.
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.
...CONTINUED
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JOANNE SUMMERFIELD LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,330 |  | -
Prepayments and accrued income | 1,415 |  | 1,370
| 8,745 |  | 1,370

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66 |  | 65
Corporation tax | 2,628 |  | 3,890
Other taxes and social security | 384 |  | -
Accruals and deferred income | 1,221 |  | 3,471
Director's loan account | 7,805 |  | 3,968
| 12,104 |  | 11,394

6. Share Capital

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

Page 6