Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07256747 Mr Farquhar-Smith Anthony iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07256747 2024-05-31 07256747 2025-05-31 07256747 2024-06-01 2025-05-31 07256747 frs-core:CurrentFinancialInstruments 2025-05-31 07256747 frs-core:Non-currentFinancialInstruments 2025-05-31 07256747 frs-core:ComputerEquipment 2025-05-31 07256747 frs-core:ComputerEquipment 2024-06-01 2025-05-31 07256747 frs-core:ComputerEquipment 2024-05-31 07256747 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07256747 frs-core:PlantMachinery 2025-05-31 07256747 frs-core:PlantMachinery 2024-06-01 2025-05-31 07256747 frs-core:PlantMachinery 2024-05-31 07256747 frs-core:ShareCapital 2025-05-31 07256747 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07256747 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07256747 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07256747 frs-bus:SmallEntities 2024-06-01 2025-05-31 07256747 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07256747 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07256747 frs-bus:Director1 2024-06-01 2025-05-31 07256747 frs-countries:EnglandWales 2024-06-01 2025-05-31 07256747 2023-05-31 07256747 2024-05-31 07256747 2023-06-01 2024-05-31 07256747 frs-core:CurrentFinancialInstruments 2024-05-31 07256747 frs-core:Non-currentFinancialInstruments 2024-05-31 07256747 frs-core:ShareCapital 2024-05-31 07256747 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07256747
Smoking Hippo Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07256747
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,447 2,567
2,447 2,567
CURRENT ASSETS
Debtors 5 32,575 7,102
Cash at bank and in hand 28,681 37,808
61,256 44,910
Creditors: Amounts Falling Due Within One Year 6 (19,474 ) (7,600 )
NET CURRENT ASSETS (LIABILITIES) 41,782 37,310
TOTAL ASSETS LESS CURRENT LIABILITIES 44,229 39,877
Creditors: Amounts Falling Due After More Than One Year 7 - 25,462
NET ASSETS 44,229 65,339
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 44,129 65,239
SHAREHOLDERS' FUNDS 44,229 65,339
Page 1
Page 2
For the year ending 31 May 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 Farquhar-Smith Anthony
Director
13/01/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smoking Hippo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07256747 . The registered office is 206 Turners hill, cheshunt, herts, EN8 9DE.
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 20
Fixtures & Fittings 20
Computer Equipment 20
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 2,073 1,598 3,671
Additions 255 - 255
As at 31 May 2025 2,328 1,598 3,926
Depreciation
As at 1 June 2024 426 678 1,104
Provided during the period 184 191 375
As at 31 May 2025 610 869 1,479
Net Book Value
As at 31 May 2025 1,718 729 2,447
As at 1 June 2024 1,647 920 2,567
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,463 -
VAT 7,112 7,102
32,575 7,102
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 162 -
Corporation tax 304 6,070
Accruals and deferred income 875 875
Director's loan account 18,133 655
19,474 7,600
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Corporation tax - (25,462 )
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4