Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 22 September 2023 false 1 October 2024 30 September 2025 30 September 2025 15155070 Ms Catherine Catto Ms Camilla Francesca Walker Ms Isabel Marie Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15155070 2024-09-30 15155070 2025-09-30 15155070 2024-10-01 2025-09-30 15155070 frs-core:CurrentFinancialInstruments 2025-09-30 15155070 frs-core:Non-currentFinancialInstruments 2025-09-30 15155070 frs-core:BetweenOneFiveYears 2025-09-30 15155070 frs-core:ComputerEquipment 2025-09-30 15155070 frs-core:ComputerEquipment 2024-10-01 2025-09-30 15155070 frs-core:ComputerEquipment 2024-09-30 15155070 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 15155070 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 15155070 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 15155070 frs-core:FurnitureFittings 2025-09-30 15155070 frs-core:FurnitureFittings 2024-10-01 2025-09-30 15155070 frs-core:FurnitureFittings 2024-09-30 15155070 frs-core:MotorVehicles 2025-09-30 15155070 frs-core:MotorVehicles 2024-10-01 2025-09-30 15155070 frs-core:MotorVehicles 2024-09-30 15155070 frs-core:OtherResidualIntangibleAssets 2025-09-30 15155070 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 15155070 frs-core:OtherResidualIntangibleAssets 2024-09-30 15155070 frs-core:PlantMachinery 2025-09-30 15155070 frs-core:PlantMachinery 2024-10-01 2025-09-30 15155070 frs-core:PlantMachinery 2024-09-30 15155070 frs-core:WithinOneYear 2025-09-30 15155070 frs-core:ShareCapital 2025-09-30 15155070 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15155070 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15155070 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 15155070 frs-bus:SmallEntities 2024-10-01 2025-09-30 15155070 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15155070 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15155070 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 15155070 frs-bus:OrdinaryShareClass1 2025-09-30 15155070 frs-bus:OrdinaryShareClass3 2024-10-01 2025-09-30 15155070 frs-bus:OrdinaryShareClass3 2025-09-30 15155070 frs-bus:OrdinaryShareClass4 2024-10-01 2025-09-30 15155070 frs-bus:OrdinaryShareClass4 2025-09-30 15155070 frs-bus:OrdinaryShareClass5 2024-10-01 2025-09-30 15155070 frs-bus:OrdinaryShareClass5 2025-09-30 15155070 frs-core:DeferredTaxation 2024-10-01 2025-09-30 15155070 frs-core:DeferredTaxation 2024-09-30 15155070 frs-core:DeferredTaxation 2025-09-30 15155070 frs-bus:Director1 2024-10-01 2025-09-30 15155070 frs-bus:Director2 2024-10-01 2025-09-30 15155070 frs-bus:Director3 2024-10-01 2025-09-30 15155070 frs-countries:EnglandWales 2024-10-01 2025-09-30 15155070 2023-09-21 15155070 2024-09-30 15155070 2023-09-22 2024-09-30 15155070 frs-core:CurrentFinancialInstruments 2024-09-30 15155070 frs-core:Non-currentFinancialInstruments 2024-09-30 15155070 frs-core:BetweenOneFiveYears 2024-09-30 15155070 frs-core:WithinOneYear 2024-09-30 15155070 frs-core:ShareCapital 2024-09-30 15155070 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 15155070 frs-bus:OrdinaryShareClass1 2023-09-22 2024-09-30 15155070 frs-bus:OrdinaryShareClass3 2023-09-22 2024-09-30 15155070 frs-bus:OrdinaryShareClass4 2023-09-22 2024-09-30 15155070 frs-bus:OrdinaryShareClass5 2023-09-22 2024-09-30
Registered number: 15155070
Top Hampers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Top Hampers Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Top Hampers Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Top Hampers Limited for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top Hampers Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Top Hampers Limited , as a body, in accordance with the terms of our engagement letter dated 22 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Top Hampers Limited and state those matters that we have agreed to state to the directors of Top Hampers Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Hampers Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Top Hampers Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Top Hampers Limited . You consider that Top Hampers Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Top Hampers Limited . 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.

19th February 2026

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
Top Hampers Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15155070

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 53,241 |  | 39,187
Tangible Assets | 5 |  | 15,063 |  | 794
|  |  | 68,304 |  | 39,981
CURRENT ASSETS
Stocks | 6 | 79,000 |  | 29,054 |
Debtors | 7 | 13,518 |  | 25,400 |
Cash at bank and in hand |  | 6,798 |  | 1,924 |
|  | 99,316 |  | 56,378 |
Creditors: Amounts Falling Due Within One Year | 8 | (359,883 ) |  | (96,937 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (260,567 ) |  | (40,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (192,263 ) |  | (578 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (78,000 ) |  | (70,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,977 ) |  | -
NET LIABILITIES |  |  | (283,240 ) |  | (70,578 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 1
Profit and Loss Account |  |  | (283,340 ) |  | (70,579 )
SHAREHOLDERS' FUNDS |  |  | (283,240) |  | (70,578)

Page 2
Page 3
Top Hampers Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Ms Catherine Catto Director
19th February 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Top Hampers Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Top Hampers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15155070 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
The principal place of trading for the year was 11 Palmyra Square South, Warrington, WA1 1BL.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £283,240 (2024:£70,578). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are £1,124 and are amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to 10% on a straight line basis over their expected useful economic lives, which range from 1 to 10 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.6. 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% on cost
Motor Vehicles | 25% on Reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33.33% on cost

2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
Top Hampers Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. 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.
2.9. 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: 4 (2024: 1)
4 1
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 504 | 40,502 | 41,006
Additions | 620 | 18,600 | 19,220
As at 30 September 2025 | 1,124 | 59,102 | 60,226
Amortisation
As at 1 October 2024 | 31 | 1,788 | 1,819
Provided during the period | 69 | 5,097 | 5,166
As at 30 September 2025 | 100 | 6,885 | 6,985
Net Book Value
As at 30 September 2025 | 1,024 | 52,217 | 53,241
As at 1 October 2024 | 473 | 38,714 | 39,187

Page 5
Page 6
Top Hampers Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 323 | - | 407 | 179 | 909
Additions | 3,318 | 10,017 | 1,737 | 2,609 | 17,681
As at 30 September 2025 | 3,641 | 10,017 | 2,144 | 2,788 | 18,590
Depreciation
As at 1 October 2024 | 33 | - | 44 | 38 | 115
Provided during the period | 297 | 2,504 | 189 | 422 | 3,412
As at 30 September 2025 | 330 | 2,504 | 233 | 460 | 3,527
Net Book Value
As at 30 September 2025 | 3,311 | 7,513 | 1,911 | 2,328 | 15,063
As at 1 October 2024 | 290 | - | 363 | 141 | 794

6. Stocks

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Stock | 79,000 |  | 29,054

7. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,768 |  | 49
Other debtors | 11,750 |  | 25,351
| 13,518 |  | 25,400

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,113 |  | 893
Bank loans and overdrafts | 287 |  | -
Other creditors | 354,175 |  | 96,044
Taxation and social security | 1,308 |  | -
| 359,883 |  | 96,937

Page 6
Page 7
Top Hampers Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 78,000 |  | 70,000

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | (16,540 ) | (16,540)
Deferred taxation | 29,517 | 29,517
Balance at 30 September 2025 | 12,977 | 12,977

12. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary Shares of £ 1 each | 50 |  | 1
20 Ordinary B shares of £ 1 each | 20 |  | -
20 Ordinary C shares of £ 1 each | 20 |  | -
5 Ordinary D shares of £ 1 each | 5 |  | -
5 Ordinary E shares of £ 1 each | 5 |  | -
| 100 |  | 1

Shares issued during the period: | £
49 Ordinary Shares of £ 1 each | 49
20 Ordinary B shares of £ 1 each | 20
20 Ordinary C shares of £ 1 each | 20
5 Ordinary D shares of £ 1 each | 5
5 Ordinary E shares of £ 1 each | 5
| 99

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 17,650 |  | 17,650
Later than one year and not later than five years | 5,027 |  | 22,677
| 22,677 |  | 40,327

Page 7