Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09779502 Mr Barry Day iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09779502 2024-03-31 09779502 2025-03-31 09779502 2024-04-01 2025-03-31 09779502 frs-core:CurrentFinancialInstruments 2025-03-31 09779502 frs-core:ComputerEquipment 2025-03-31 09779502 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09779502 frs-core:ComputerEquipment 2024-03-31 09779502 frs-core:FurnitureFittings 2025-03-31 09779502 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09779502 frs-core:FurnitureFittings 2024-03-31 09779502 frs-core:ShareCapital 2025-03-31 09779502 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09779502 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09779502 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09779502 frs-bus:SmallEntities 2024-04-01 2025-03-31 09779502 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09779502 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09779502 frs-bus:Director1 2024-04-01 2025-03-31 09779502 frs-bus:Director1 2024-03-31 09779502 frs-bus:Director1 2025-03-31 09779502 frs-countries:EnglandWales 2024-04-01 2025-03-31 09779502 2023-03-31 09779502 2024-03-31 09779502 2023-04-01 2024-03-31 09779502 frs-core:CurrentFinancialInstruments 2024-03-31 09779502 frs-core:ShareCapital 2024-03-31 09779502 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09779502
Smallbutcool Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Smallbutcool Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Smallbutcool Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09779502

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,960 |  | 7,284
|  |  | 3,960 |  | 7,284
CURRENT ASSETS
Debtors | 5 | 104,677 |  | 13,630 |
Cash at bank and in hand |  | 51,390 |  | 267,422 |
|  | 156,067 |  | 281,052 |
Creditors: Amounts Falling Due Within One Year | 6 | (34,574 ) |  | (142,029 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 121,493 |  | 139,023
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,453 |  | 146,307
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,843 ) |  | -
NET ASSETS |  |  | 113,610 |  | 146,307
CAPITAL AND RESERVES
Called up share capital | 7 |  | 149 |  | 149
Profit and Loss Account |  |  | 113,461 |  | 146,158
SHAREHOLDERS' FUNDS |  |  | 113,610 |  | 146,307

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 Barry Day Director
24/12/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Smallbutcool Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Smallbutcool Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09779502 . The registered office is Open House Hawkes Drive, Heathcote Industrial Estate, Warwick, Warwickshire, CV34 6LX.
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 derived from the rendering of services and is measured at the fair value of the consideration received or receivable, net of discounts and value added 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:

Fixtures & Fittings | 33% on a straight line basis
Computer Equipment | 33% on a straight line basis

2.4. Taxation
The tax charge for the year 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 4 (2024: 4)
4 4
Page 2
Page 3
Smallbutcool Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 4,507 | 18,441 | 22,948
Additions | - | 781 | 781
As at 31 March 2025 | 4,507 | 19,222 | 23,729
Depreciation
As at 1 April 2024 | 4,462 | 11,202 | 15,664
Provided during the period | 45 | 4,060 | 4,105
As at 31 March 2025 | 4,507 | 15,262 | 19,769
Net Book Value
As at 31 March 2025 | - | 3,960 | 3,960
As at 1 April 2024 | 45 | 7,239 | 7,284

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,148 |  | 350
Prepayments and accrued income | - |  | 2,314
Deferred tax current asset | 12,417 |  | 10,966
Other taxes and social security | 3,254 |  | -
Director's loan account | 79,858 |  | -
| 104,677 |  | 13,630

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 13,913 |  | 31,999
Other taxes and social security | - |  | 101
VAT | 7,068 |  | 5,383
Pension & similar payments | - |  | 65,060
Other creditors | 13,593 |  | 16,427
Director's loan account | - |  | 23,059
| 34,574 |  | 142,029

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 149 |  | 149

Page 3
Page 4
Smallbutcool Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Barry Day | - | 79,858 | - | - | 79,858

The above loan bears interest at HMRC official rate and is repayable on demand. It was fully repaid by 24 December 2025.
Page 4