Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08658102 Mr Ross McFarlane Mrs Lucinda McFarlane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08658102 2024-03-31 08658102 2025-03-31 08658102 2024-04-01 2025-03-31 08658102 frs-core:CurrentFinancialInstruments 2025-03-31 08658102 frs-core:NetGoodwill 2025-03-31 08658102 frs-core:NetGoodwill 2024-04-01 2025-03-31 08658102 frs-core:NetGoodwill 2024-03-31 08658102 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08658102 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08658102 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 08658102 frs-core:MotorVehicles 2025-03-31 08658102 frs-core:MotorVehicles 2024-04-01 2025-03-31 08658102 frs-core:MotorVehicles 2024-03-31 08658102 frs-core:PlantMachinery 2025-03-31 08658102 frs-core:PlantMachinery 2024-04-01 2025-03-31 08658102 frs-core:PlantMachinery 2024-03-31 08658102 frs-core:RevaluationReserve 2024-03-31 08658102 frs-core:RevaluationReserve 2025-03-31 08658102 frs-core:ShareCapital 2025-03-31 08658102 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08658102 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08658102 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08658102 frs-bus:SmallEntities 2024-04-01 2025-03-31 08658102 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08658102 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08658102 frs-core:CostValuation 2024-03-31 08658102 frs-core:CostValuation 2025-03-31 08658102 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 08658102 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 08658102 frs-bus:Director1 2024-04-01 2025-03-31 08658102 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08658102 frs-countries:EnglandWales 2024-04-01 2025-03-31 08658102 2023-03-31 08658102 2024-03-31 08658102 2023-04-01 2024-03-31 08658102 frs-core:CurrentFinancialInstruments 2024-03-31 08658102 frs-core:RevaluationReserve 2024-03-31 08658102 frs-core:ShareCapital 2024-03-31 08658102 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08658102
S P Broadway Ltd
Financial Statements
For The Year Ended 31 March 2025
Business 1st UK Ltd
S P Broadway Ltd
Contents
Contents

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

Page 1
S P Broadway Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08658102

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,120 |  | 4,680
Tangible Assets | 5 |  | 142,468 |  | 150,061
Investments | 6 |  | 50,625 |  | 50,625
|  |  | 196,213 |  | 205,366
CURRENT ASSETS
Debtors | 7 | 77,170 |  | 62,458 |
Cash at bank and in hand |  | 89,248 |  | 158,009 |
|  | 166,418 |  | 220,467 |
Creditors: Amounts Falling Due Within One Year | 8 | (53,772 ) |  | (69,778 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112,646 |  | 150,689
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 308,859 |  | 356,055
NET ASSETS |  |  | 308,859 |  | 356,055
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 6,100 |  | 6,100
Profit and Loss Account |  |  | 301,759 |  | 348,955
SHAREHOLDERS' FUNDS |  |  | 308,859 |  | 356,055

Page 1
Page 2
S P Broadway Ltd
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 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 Ross McFarlane Director
05/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S P Broadway Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
S P Broadway Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08658102 . The registered office is Radcot Lodge, Radcot, Bampton, Oxfordshire, OX18 2SX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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 10 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:

Freehold | Periodic Revaluation
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 7)
5 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 15,600
As at 31 March 2025 | 15,600
Amortisation
As at 1 April 2024 | 10,920
Provided during the period | 1,560
As at 31 March 2025 | 12,480
Net Book Value
As at 31 March 2025 | 3,120
As at 1 April 2024 | 4,680

Page 3
Page 4
S P Broadway Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2024 | 117,900 | 30,313 | 57,298 | 205,511
Additions | - | 595 | - | 595
As at 31 March 2025 | 117,900 | 30,908 | 57,298 | 206,106
Depreciation
As at 1 April 2024 | - | 21,471 | 33,979 | 55,450
Provided during the period | - | 2,359 | 5,829 | 8,188
As at 31 March 2025 | - | 23,830 | 39,808 | 63,638
Net Book Value
As at 31 March 2025 | 117,900 | 7,078 | 17,490 | 142,468
As at 1 April 2024 | 117,900 | 8,842 | 23,319 | 150,061

Land was purchased in January 2018 and was revalued as at 31.03.23 to have increased by 10%. Additional land was purchased in 2023. The next valuation will be as at 31.03.28.
6. Investments

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 50,625
As at 31 March 2025 | 50,625
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 50,625
As at 1 April 2024 | 50,625

In the year to 31st March 2025 additional artwork totalling £nil (2024: £nil) was purchased as a fixed asset investment. Total artwork to 31st March 2025 is £50,625 (2024: £50,625) and was revalued as at 31.03.23 to have no increase in value. The next valuation will be as at 31.03.28.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 73,810 |  | 58,819
Prepayments and accrued income | 2,857 |  | 3,136
Other debtors | 503 |  | 503
| 77,170 |  | 62,458

Page 4
Page 5
S P Broadway Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,164 |  | 3,603
Corporation tax | 18,808 |  | 31,562
Other taxes and social security | 3,486 |  | -
VAT | 27,318 |  | 34,009
Pension Liability | 366 |  | -
Accruals and deferred income | 600 |  | 600
Director's loan account | 30 |  | 4
| 53,772 |  | 69,778

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 6,100
As at 31 March 2025 | 6,100

Page 5