Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08328259 Mr Amit Sarkar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08328259 2024-12-31 08328259 2025-12-31 08328259 2025-01-01 2025-12-31 08328259 frs-core:CurrentFinancialInstruments 2025-12-31 08328259 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08328259 frs-core:ShareCapital 2025-12-31 08328259 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08328259 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08328259 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08328259 frs-bus:SmallEntities 2025-01-01 2025-12-31 08328259 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08328259 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08328259 frs-bus:Director1 2025-01-01 2025-12-31 08328259 frs-bus:Director1 2024-12-31 08328259 frs-bus:Director1 2025-12-31 08328259 frs-core:CurrentFinancialInstruments 9 2025-12-31 08328259 frs-countries:EnglandWales 2025-01-01 2025-12-31 08328259 2023-12-31 08328259 2024-12-31 08328259 2024-01-01 2024-12-31 08328259 frs-core:CurrentFinancialInstruments 2024-12-31 08328259 frs-core:ShareCapital 2024-12-31 08328259 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08328259 frs-core:CurrentFinancialInstruments 9 2024-12-31
Registered number: 08328259
SB Process Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
SB Process Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
SB Process Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08328259

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors |  | 1,013 |  | 1,013 |
Cash at bank and in hand |  | 119,939 |  | 124,070 |
|  | 120,952 |  | 125,083 |
Creditors: Amounts Falling Due Within One Year | 4 | (784 ) |  | (4,497 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 120,168 |  | 120,586
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 120,168 |  | 120,586
NET ASSETS |  |  | 120,168 |  | 120,586
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
Profit and Loss Account |  |  | 120,166 |  | 120,584
SHAREHOLDERS' FUNDS |  |  | 120,168 |  | 120,586

For the year ending 31 December 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 Amit Sarkar Director
20th January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SB Process Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
SB Process Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08328259 . The registered office is 16 Ovesdon Avenue, Harrow, Middlesex, HA2 9PD.
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.
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:

Computer Equipment | 33.33% straight line

2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 424 |  | 4,497
Accrued expenses | 360 |  | -
| 784 |  | 4,497

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 2
Page 3
SB Process Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Amit Sarkar | 967 | - | - | - | 967

The above loan is unsecured, interest free and repayable on demand.
7. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 1,820 |  | 28,000

Page 3