Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06254269 Mr S K Chandregowda Mr S Sathish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06254269 2023-12-31 06254269 2024-12-31 06254269 2024-01-01 2024-12-31 06254269 frs-core:CurrentFinancialInstruments 2024-12-31 06254269 frs-core:FurnitureFittings 2024-12-31 06254269 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06254269 frs-core:FurnitureFittings 2023-12-31 06254269 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06254269 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06254269 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 06254269 frs-core:MotorVehicles 2024-12-31 06254269 frs-core:MotorVehicles 2024-01-01 2024-12-31 06254269 frs-core:MotorVehicles 2023-12-31 06254269 frs-core:ShareCapital 2024-12-31 06254269 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06254269 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06254269 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06254269 frs-bus:SmallEntities 2024-01-01 2024-12-31 06254269 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06254269 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06254269 frs-bus:Director1 2024-01-01 2024-12-31 06254269 frs-bus:Director2 2024-01-01 2024-12-31 06254269 frs-countries:EnglandWales 2024-01-01 2024-12-31 06254269 2022-12-31 06254269 2023-12-31 06254269 2023-01-01 2023-12-31 06254269 frs-core:CurrentFinancialInstruments 2023-12-31 06254269 frs-core:ShareCapital 2023-12-31 06254269 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06254269
Strawberry Star Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06254269
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 600,117 807,850
600,117 807,850
CURRENT ASSETS
Debtors 5 4,501,346 7,065,033
Cash at bank and in hand 1,221 21,423
4,502,567 7,086,456
Creditors: Amounts Falling Due Within One Year 6 (9,864,514 ) (10,753,365 )
NET CURRENT ASSETS (LIABILITIES) (5,361,947 ) (3,666,909 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,761,830 ) (2,859,059 )
NET LIABILITIES (4,761,830 ) (2,859,059 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (4,761,930 ) (2,859,159 )
SHAREHOLDERS' FUNDS (4,761,830) (2,859,059)
For the year ending 31 December 2024 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 S Sathish
Director
24/12/2025
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
Strawberry Star Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06254269 . The registered office is Unit 701, Vauxhall Sky Gardens, 153 Wandsworth Road, London, SW8 2GB.
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.
The accounts have been prepared on a going concern basis, with the ultimate controlling party having confirmed that he will continue to provide financial support for the foreseeable future.
2.2. Turnover
Turnover 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:
Freehold 10% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 10% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7. Restatement of comparatives
Comparative figures have been restated to correct a prior year error relating to inter-company recharges. The adjustment resulted in a £1,510,000 increase in retained earnings at 01 January 2024.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 16)
13 16
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 46,361 260,433 1,951,848 2,258,642
As at 31 December 2024 46,361 260,433 1,951,848 2,258,642
Depreciation
As at 1 January 2024 26,271 207,582 1,216,939 1,450,792
Provided during the period 4,636 23,271 179,826 207,733
As at 31 December 2024 30,907 230,853 1,396,765 1,658,525
Net Book Value
As at 31 December 2024 15,454 29,580 555,083 600,117
As at 1 January 2024 20,090 52,851 734,909 807,850
5. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 59,248 621,019
Amounts owed by group undertakings 2,166,765 4,690,749
Other debtors 2,275,333 1,753,265
4,501,346 7,065,033
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 509,551 429,795
Amounts owed to group undertakings 3,582,123 5,856,352
Other creditors 3,662,017 2,544,556
Taxation and social security 2,110,823 1,922,662
9,864,514 10,753,365
7. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 3