Acorah Software Products - Accounts Production 16.7.461 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09159179 Mr Laurence Pulling Mrs Amy Pulling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09159179 2024-10-31 09159179 2025-10-31 09159179 2024-11-01 2025-10-31 09159179 frs-core:CurrentFinancialInstruments 2025-10-31 09159179 frs-core:ComputerEquipment 2025-10-31 09159179 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09159179 frs-core:ComputerEquipment 2024-10-31 09159179 frs-core:FurnitureFittings 2025-10-31 09159179 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09159179 frs-core:FurnitureFittings 2024-10-31 09159179 frs-core:ShareCapital 2025-10-31 09159179 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09159179 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09159179 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09159179 frs-bus:SmallEntities 2024-11-01 2025-10-31 09159179 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09159179 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09159179 frs-bus:Director1 2024-11-01 2025-10-31 09159179 frs-bus:Director2 2024-11-01 2025-10-31 09159179 frs-core:CurrentFinancialInstruments 1 2025-10-31 09159179 frs-countries:EnglandWales 2024-11-01 2025-10-31 09159179 2023-10-31 09159179 2024-10-31 09159179 2023-11-01 2024-10-31 09159179 frs-core:CurrentFinancialInstruments 2024-10-31 09159179 frs-core:ShareCapital 2024-10-31 09159179 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09159179 frs-core:CurrentFinancialInstruments 1 2024-10-31 09159179 frs-core:CurrentFinancialInstruments 2 2024-10-31
Registered number: 09159179
I Like a Sweetie Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Tasker Osman & Co
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09159179
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 162,451 203,066
162,451 203,066
CURRENT ASSETS
Stocks 5 88,119 74,878
Cash at bank and in hand 22,431 140,563
110,550 215,441
Creditors: Amounts Falling Due Within One Year 7 (127,413 ) (299,743 )
NET CURRENT ASSETS (LIABILITIES) (16,863 ) (84,302 )
TOTAL ASSETS LESS CURRENT LIABILITIES 145,588 118,764
NET ASSETS 145,588 118,764
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 145,488 118,664
SHAREHOLDERS' FUNDS 145,588 118,764
For the year ending 31 October 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 Laurence Pulling
Director
16/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
I Like a Sweetie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09159179 . The registered office is 46 High Street, Newhaven, East Sussex, BN9 9NS.
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.
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. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
2.5. 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.
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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 363,863 10,123 373,986
As at 31 October 2025 363,863 10,123 373,986
Depreciation
As at 1 November 2024 168,633 2,287 170,920
Provided during the period 39,047 1,568 40,615
As at 31 October 2025 207,680 3,855 211,535
Net Book Value
As at 31 October 2025 156,183 6,268 162,451
As at 1 November 2024 195,230 7,836 203,066
5. Stocks
2025 2024
£ £
Finished goods 88,119 74,878
6. Debtors
2025 2024
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 500
Bank loans and overdrafts 3,875 -
Corporation tax 57,488 87,490
Other taxes and social security - 1,080
VAT 7,994 8,014
Other creditors 7,815 8,030
Other creditors (1) 50,182 146,667
Other creditors (2) - 45,000
Directors' loan accounts 59 2,962
127,413 299,743
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3