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 07529595 Mr Enrico Ziglio iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07529595 2024-03-31 07529595 2025-03-31 07529595 2024-04-01 2025-03-31 07529595 frs-core:CurrentFinancialInstruments 2025-03-31 07529595 frs-core:ComputerEquipment 2025-03-31 07529595 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07529595 frs-core:ComputerEquipment 2024-03-31 07529595 frs-core:FurnitureFittings 2025-03-31 07529595 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07529595 frs-core:FurnitureFittings 2024-03-31 07529595 frs-core:NetGoodwill 2025-03-31 07529595 frs-core:NetGoodwill 2024-04-01 2025-03-31 07529595 frs-core:NetGoodwill 2024-03-31 07529595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07529595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07529595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 07529595 frs-core:SharePremium 2025-03-31 07529595 frs-core:ShareCapital 2025-03-31 07529595 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07529595 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07529595 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07529595 frs-bus:SmallEntities 2024-04-01 2025-03-31 07529595 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07529595 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07529595 frs-core:CostValuation 2024-03-31 07529595 frs-core:AdditionsToInvestments 2025-03-31 07529595 frs-core:CostValuation 2025-03-31 07529595 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 07529595 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 07529595 frs-core:UnlistedNon-exchangeTraded 2025-03-31 07529595 frs-core:UnlistedNon-exchangeTraded 2024-03-31 07529595 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 07529595 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 07529595 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 07529595 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 07529595 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 07529595 frs-bus:Director1 2024-04-01 2025-03-31 07529595 frs-core:CurrentFinancialInstruments 1 2025-03-31 07529595 frs-core:CurrentFinancialInstruments 2 2025-03-31 07529595 frs-countries:EnglandWales 2024-04-01 2025-03-31 07529595 2023-03-31 07529595 2024-03-31 07529595 2023-04-01 2024-03-31 07529595 frs-core:CurrentFinancialInstruments 2024-03-31 07529595 frs-core:SharePremium 2024-03-31 07529595 frs-core:ShareCapital 2024-03-31 07529595 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07529595 frs-core:CurrentFinancialInstruments 1 2024-03-31 07529595 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 07529595
Sister Jane UK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ash & Associates
Chartered Accountants
First Floor
1A Leadenhall Market
London
EC3V 1LR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07529595
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 56,926 105,589
Investments 6 69,119 13,979
126,045 119,568
CURRENT ASSETS
Stocks 7 323,616 162,883
Debtors 8 752,654 404,208
Cash at bank and in hand 3,540,704 2,232,296
4,616,974 2,799,387
Creditors: Amounts Falling Due Within One Year 9 (1,141,037 ) (412,207 )
NET CURRENT ASSETS (LIABILITIES) 3,475,937 2,387,180
TOTAL ASSETS LESS CURRENT LIABILITIES 3,601,982 2,506,748
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,231 ) (26,397 )
NET ASSETS 3,587,751 2,480,351
CAPITAL AND RESERVES
Called up share capital 10 1,200 1,200
Share premium account 74,925 74,925
Profit and Loss Account 3,511,626 2,404,226
SHAREHOLDERS' FUNDS 3,587,751 2,480,351
Page 1
Page 2
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 Enrico Ziglio
Director
10th December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sister Jane UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07529595 . The registered office is 36 Golborne Road, London, W10 5PR.
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. 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 5 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:
Leasehold 5 years straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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
Page 3
Page 4
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 26)
24 26
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 84,052
As at 31 March 2025 84,052
Amortisation
As at 1 April 2024 84,052
As at 31 March 2025 84,052
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 345,148 207,011 50,288 602,447
Additions - 1,693 2,085 3,778
As at 31 March 2025 345,148 208,704 52,373 606,225
Depreciation
As at 1 April 2024 297,979 163,706 35,173 496,858
Provided during the period 36,892 11,249 4,300 52,441
As at 31 March 2025 334,871 174,955 39,473 549,299
Net Book Value
As at 31 March 2025 10,277 33,749 12,900 56,926
As at 1 April 2024 47,169 43,305 15,115 105,589
Page 4
Page 5
6. Investments
Unlisted Other Total
£ £ £
Cost or Valuation
As at 1 April 2024 9 13,970 13,979
Additions - 55,140 55,140
As at 31 March 2025 9 69,110 69,119
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 9 69,110 69,119
As at 1 April 2024 9 13,970 13,979
7. Stocks
2025 2024
£ £
Finished goods 323,616 162,883
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 697,531 349,476
Prepayments and accrued income 20,000 20,000
Other debtors 35,123 34,732
752,654 404,208
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 296,374 147,880
Corporation tax 303,762 132,619
Other taxes and social security 23,277 22,477
VAT 134,270 47,493
Net wages 54,096 52,922
Other creditors 3,473 3,477
Customer deposits 29,185 1,297
Shareholder loans 1,042 1,042
Accruals and deferred income 3,000 3,000
Amounts owed to subsidiaries 292,558 -
1,141,037 412,207
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,200 1,200
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 100,000 1,022,222
Page 6