Acorah Software Products - Accounts Production 16.5.460 false true true No description of principal activity 1 May 2024 30 April 2025 30 April 2025 SC767503 Mr C Ebuluofor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC767503 2024-04-30 SC767503 2025-04-30 SC767503 2024-05-01 2025-04-30 SC767503 frs-core:ComputerEquipment 2025-04-30 SC767503 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC767503 frs-core:FurnitureFittings 2025-04-30 SC767503 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC767503 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC767503 frs-core:PlantMachinery 2025-04-30 SC767503 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC767503 frs-core:ShareCapital 2025-04-30 SC767503 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC767503 frs-bus:HighestPaidDirector 2024-05-01 2025-04-30 SC767503 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC767503 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 SC767503 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC767503 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC767503 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC767503 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC767503 frs-core:LeasedAssets 2024-05-01 2025-04-30 SC767503 frs-bus:Director1 2024-05-01 2025-04-30 SC767503 frs-countries:Scotland 2024-05-01 2025-04-30
Registered number: SC767503
Susu Chophouse Limited
Director's Report and
Abridged Financial Statements
For The Year Ended 30 April 2025
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Abridged Profit and Loss Account 4
Statement of Comprehensive Income 5
Abridged Balance Sheet 6
Notes to the Abridged Financial Statements 7—9
Page 1
Company Information
Director Mr C Ebuluofor
Company Number SC767503
Registered Office 563 George Street
Aberdeen
AB25 3XX
Accountants Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 30 April 2025.
Directors
The director who held office during the year were as follows:
Mr C Ebuluofor
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr C Ebuluofor
Director
11/01/2026
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Ola Soyombo
11/01/2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 3
Page 4
Abridged Profit and Loss Account
2025
Notes £
GROSS PROFIT 53,881
Distribution costs (1,152 )
Administrative expenses (35,332 )
OPERATING PROFIT 3 17,397
Interest payable and similar charges 7 1,504
PROFIT BEFORE TAXATION 18,901
Tax on Profit 8 (3,786 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 15,115
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Statement of Comprehensive Income
2025
£
PROFIT FOR THE FINANCIAL YEAR 15,115
OTHER COMPREHENSIVE INCOME FOR THE YEAR -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 15,115
Page 5
Page 6
Abridged Balance Sheet
2025
Notes £ £
FIXED ASSETS
Tangible Assets 9 11,105
11,105
CURRENT ASSETS
Cash at bank and in hand 31,034
31,034
Creditors: Amounts Falling Due Within One Year (27,023 )
NET CURRENT ASSETS (LIABILITIES) 4,011
TOTAL ASSETS LESS CURRENT LIABILITIES 15,116
NET ASSETS 15,116
CAPITAL AND RESERVES
Called up share capital 10 1
Profit and Loss Account 15,115
SHAREHOLDERS' FUNDS 15,116
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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 11 January 2026 and were signed on its behalf by:
Mr C Ebuluofor
Director
11/01/2026
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Abridged Financial Statements
1. General Information
Susu Chophouse Limited is a private company, limited by shares, incorporated in Scotland, registered number SC767503 . The registered office is 563 George Street, Aberdeen, AB25 3XX.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 7
Page 8
3. Operating Profit
The operating profit is stated after charging:
2025
£
Depreciation of tangible fixed assets - finance leases and hire purchase contracts 2,984
4. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2025
£
Wages and salaries 6,000
5. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
6. Director's remuneration
2025
£
During the year, retirement benefits were accruing to 1 director in respect of money purchase schemes.
Information regarding the highest paid director is as follows:
2025
£
Emoluments 2,613
2,613
7. Interest Payable and Similar Charges
2025
£
Interest payable on other loans (1,504 )
8. Tax on Profit
Tax Rate 2025
2025 £
Current tax
UK Corporation Tax 19.0% 3,786
Total tax charge for the period 3,786
2025
£
Profit before tax 18,901
...CONTINUED
Page 8
Page 9
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) 3,786
Total tax charge for the period 3,786
9. Tangible Assets
Total
£
Cost
As at 1 May 2024 -
Additions 11,105
As at 30 April 2025 11,105
Net Book Value
As at 30 April 2025 11,105
As at 1 May 2024 -
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost 5,055 5,900 150 11,105
Accumulated depreciation and impairment 1,346 1,571 67 2,984
Carrying amount 3,709 4,329 83 8,121
10. Share Capital
2025
£
Allotted, Called up and fully paid 1
Page 9