Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 13862083 Mr Marc Price Mr Jason Sargent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13862083 2024-04-30 13862083 2025-04-30 13862083 2024-05-01 2025-04-30 13862083 frs-core:CurrentFinancialInstruments 2025-04-30 13862083 frs-core:MotorVehicles 2025-04-30 13862083 frs-core:MotorVehicles 2024-05-01 2025-04-30 13862083 frs-core:MotorVehicles 2024-04-30 13862083 frs-core:PlantMachinery 2025-04-30 13862083 frs-core:PlantMachinery 2024-05-01 2025-04-30 13862083 frs-core:PlantMachinery 2024-04-30 13862083 frs-core:ShareCapital 2025-04-30 13862083 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13862083 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13862083 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13862083 frs-bus:SmallEntities 2024-05-01 2025-04-30 13862083 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13862083 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13862083 frs-bus:Director1 2024-05-01 2025-04-30 13862083 frs-bus:Director2 2024-05-01 2025-04-30 13862083 frs-countries:EnglandWales 2024-05-01 2025-04-30 13862083 2023-04-30 13862083 2024-04-30 13862083 2023-05-01 2024-04-30 13862083 frs-core:CurrentFinancialInstruments 2024-04-30 13862083 frs-core:ShareCapital 2024-04-30 13862083 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13862083
Smart Electrical Southern Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13862083
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,545 6,575
17,545 6,575
CURRENT ASSETS
Debtors 5 44,374 37,925
Cash at bank and in hand 6,378 2,209
50,752 40,134
Creditors: Amounts Falling Due Within One Year 6 (45,585 ) (40,890 )
NET CURRENT ASSETS (LIABILITIES) 5,167 (756 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,712 5,819
NET ASSETS 22,712 5,819
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 22,710 5,817
SHAREHOLDERS' FUNDS 22,712 5,819
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.
On behalf of the board
Mr Jason Sargent
Director
10th December 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Smart Electrical Southern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13862083 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 " Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
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 £.
The financial statemetns have bee preapared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
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:
Plant & Machinery 15% straight line
Motor Vehicles 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Financial Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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
2.6. Basic financial assets
basic financial assets, which include debtors and cash and  bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arragement constitutes a finacing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or ficed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2024 5,077 5,095 10,172
Additions 1,178 13,000 14,178
As at 30 April 2025 6,255 18,095 24,350
Depreciation
As at 1 May 2024 1,611 1,986 3,597
Provided during the period 806 2,402 3,208
As at 30 April 2025 2,417 4,388 6,805
Net Book Value
As at 30 April 2025 3,838 13,707 17,545
As at 1 May 2024 3,466 3,109 6,575
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,461 4,229
Other debtors 38,913 33,696
44,374 37,925
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 800 1,031
Other creditors 61 16,766
Taxation and social security 44,724 23,093
45,585 40,890
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Marc Price 32,100 45,000
Mr Jason Sargent 32,100 45,000
Page 4