Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05534129 Mr Richard Latham Mr Michael Lamey Mr James Aberley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05534129 2024-08-31 05534129 2025-08-31 05534129 2024-09-01 2025-08-31 05534129 frs-core:CurrentFinancialInstruments 2025-08-31 05534129 frs-core:Non-currentFinancialInstruments 2025-08-31 05534129 frs-core:BetweenOneFiveYears 2025-08-31 05534129 frs-core:ComputerEquipment 2025-08-31 05534129 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05534129 frs-core:ComputerEquipment 2024-08-31 05534129 frs-core:FurnitureFittings 2025-08-31 05534129 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05534129 frs-core:FurnitureFittings 2024-08-31 05534129 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 05534129 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05534129 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 05534129 frs-core:PlantMachinery 2025-08-31 05534129 frs-core:PlantMachinery 2024-09-01 2025-08-31 05534129 frs-core:PlantMachinery 2024-08-31 05534129 frs-core:WithinOneYear 2025-08-31 05534129 frs-core:RevaluationReserve 2024-08-31 05534129 frs-core:RevaluationReserve 2025-08-31 05534129 frs-core:SharePremium 2024-08-31 05534129 frs-core:SharePremium 2025-08-31 05534129 frs-core:ShareCapital 2025-08-31 05534129 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 05534129 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 05534129 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05534129 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05534129 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05534129 frs-bus:SmallEntities 2024-09-01 2025-08-31 05534129 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05534129 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05534129 frs-core:UnlistedNon-exchangeTraded 2025-08-31 05534129 frs-core:UnlistedNon-exchangeTraded 2024-08-31 05534129 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 05534129 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 05534129 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 05534129 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 05534129 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 05534129 frs-bus:Director1 2024-09-01 2025-08-31 05534129 frs-bus:Director2 2024-09-01 2025-08-31 05534129 frs-bus:Director2 2024-08-31 05534129 frs-bus:Director2 2025-08-31 05534129 frs-bus:Director3 2024-09-01 2025-08-31 05534129 frs-bus:Director3 2024-08-31 05534129 frs-bus:Director3 2025-08-31 05534129 frs-countries:EnglandWales 2024-09-01 2025-08-31 05534129 2023-08-31 05534129 2024-08-31 05534129 2023-09-01 2024-08-31 05534129 frs-core:CurrentFinancialInstruments 2024-08-31 05534129 frs-core:Non-currentFinancialInstruments 2024-08-31 05534129 frs-core:BetweenOneFiveYears 2024-08-31 05534129 frs-core:WithinOneYear 2024-08-31 05534129 frs-core:RevaluationReserve 2024-08-31 05534129 frs-core:SharePremium 2024-08-31 05534129 frs-core:ShareCapital 2024-08-31 05534129 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05534129
So Marketing Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Key Accountancy Services
So Marketing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
So Marketing Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05534129

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 521,431 |  | 515,986
Investments | 5 |  | 4,505 |  | 59,000
|  |  | 525,936 |  | 574,986
CURRENT ASSETS
Debtors | 6 | 108,170 |  | 110,895 |
Cash at bank and in hand |  | 25,075 |  | 40,871 |
|  | 133,245 |  | 151,766 |
Creditors: Amounts Falling Due Within One Year | 7 | (169,546 ) |  | (224,818 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,301 ) |  | (73,052 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 489,635 |  | 501,934
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (299,505 ) |  | (278,582 )
NET ASSETS |  |  | 190,130 |  | 223,352
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1,960 |  | 1,960
Share premium account |  |  | 40,000 |  | 40,000
Revaluation reserve | 13 |  | 52,788 |  | 52,788
Profit and Loss Account |  |  | 95,382 |  | 128,604
SHAREHOLDERS' FUNDS |  |  | 190,130 |  | 223,352

Page 1
Page 2
So Marketing Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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 James Aberley Director
6 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
So Marketing Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
So Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05534129 . The registered office is 50 Broad Street, Leek, Staffordshire, ST13 5NS.
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:

Freehold | No depreciation
Plant & Machinery | 5 years straight line
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 10% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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So Marketing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 462,792 | - | 29,426 | 89,755 | 581,973
Additions | - | 15,117 | 679 | - | 15,796
As at 31 August 2025 | 462,792 | 15,117 | 30,105 | 89,755 | 597,769
Depreciation
As at 1 September 2024 | - | - | 18,453 | 47,534 | 65,987
Provided during the period | - | 252 | 2,405 | 7,694 | 10,351
As at 31 August 2025 | - | 252 | 20,858 | 55,228 | 76,338
Net Book Value
As at 31 August 2025 | 462,792 | 14,865 | 9,247 | 34,527 | 521,431
As at 1 September 2024 | 462,792 | - | 10,973 | 42,221 | 515,986

Page 4
Page 5
So Marketing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 59,000
Revaluations | (54,495 )
As at 31 August 2025 | 4,505
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 4,505
As at 1 September 2024 | 59,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 106,915 |  | 97,661
Other debtors | 1,255 |  | 13,234
| 108,170 |  | 110,895

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,652 |  | -
Trade creditors | 2,534 |  | 6,512
Bank loans and overdrafts | 7,147 |  | 26,662
Other creditors | 112,119 |  | 129,185
Taxation and social security | 45,094 |  | 62,459
| 169,546 |  | 224,818

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,606 |  | -
Bank loans | 288,899 |  | 278,582
| 299,505 |  | 278,582

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 225,704

Page 5
Page 6
So Marketing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,652 |  | -
Later than one year and not later than five years | 10,606 |  | -
| 13,258 |  | -
| 13,258 |  | -

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,960 |  | 1,960

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Latham | 8,500 | - | 8,500 | - | -
Mr Michael Lamey | 950 | - | 950 | - | -

The above loan is unsecured, interest free and repayable on demand.
13. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 September 2024 | 40,000 | 52,788 | 128,604
Profit for the year and total comprehensive income | - | - | 19,625
Dividends paid | - | - | (52,847)
As at 31 August 2025 | 40,000 | 52,788 | 95,382

14. Related Party Transactions
The following businesses fall to be treated as related parties:

- Aberley Corfield Parr - a company controlled by the parents of the director Mr James Aberley
- Corfield Technical Services - a company controlled by the parents of the director Mr James Aberley
- iQuatics Limited - a company in which the director Mr Richard Latham is also a director
- Mr Richard Latham in his capacity as a self employed consultant

During the year the company received services from the related parties as follows:

- Corfield Technical Services £47,935 (2024: £51,675)
- Richard Latham £46,800 (2024: £46,800)

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