Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09894213 Mr James O'Farrell Miss Jo Shuttleworth true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09894213 2024-09-30 09894213 2025-09-30 09894213 2024-10-01 2025-09-30 09894213 frs-core:CurrentFinancialInstruments 2025-09-30 09894213 frs-core:Non-currentFinancialInstruments 2025-09-30 09894213 frs-core:ComputerEquipment 2025-09-30 09894213 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09894213 frs-core:ComputerEquipment 2024-09-30 09894213 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 09894213 frs-core:FurnitureFittings 2025-09-30 09894213 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09894213 frs-core:FurnitureFittings 2024-09-30 09894213 frs-core:OtherResidualIntangibleAssets 2025-09-30 09894213 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 09894213 frs-core:OtherResidualIntangibleAssets 2024-09-30 09894213 frs-core:ShareCapital 2025-09-30 09894213 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09894213 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09894213 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09894213 frs-bus:SmallEntities 2024-10-01 2025-09-30 09894213 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09894213 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09894213 1 2024-10-01 2025-09-30 09894213 frs-bus:Director1 2024-10-01 2025-09-30 09894213 frs-bus:Director2 2024-10-01 2025-09-30 09894213 frs-countries:EnglandWales 2024-10-01 2025-09-30 09894213 2023-09-30 09894213 2024-09-30 09894213 2023-10-01 2024-09-30 09894213 frs-core:CurrentFinancialInstruments 2024-09-30 09894213 frs-core:Non-currentFinancialInstruments 2024-09-30 09894213 frs-core:ShareCapital 2024-09-30 09894213 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09894213
Sundowner Holidays Limited
Financial Statements
For The Year Ended 30 September 2025
Sundowner Holidays Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sundowner Holidays Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09894213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 25,725 |  | 14,260
Tangible Assets | 5 |  | 2,532 |  | 4,220
|  |  | 28,257 |  | 18,480
CURRENT ASSETS
Debtors | 6 | 454,668 |  | 454,859 |
Cash at bank and in hand |  | 755,304 |  | 734,680 |
|  | 1,209,972 |  | 1,189,539 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,065,663 ) |  | (1,023,029 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 144,309 |  | 166,510
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 172,566 |  | 184,990
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (25,000 ) |  | (25,000 )
NET ASSETS |  |  | 147,566 |  | 159,990
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 147,466 |  | 159,890
SHAREHOLDERS' FUNDS |  |  | 147,566 |  | 159,990

Page 1
Page 2
Sundowner Holidays 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

Miss Jo Shuttleworth Director
10/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sundowner Holidays Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Sundowner Holidays Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09894213 . The registered office is 8 Ground Floor, 8 The Marlinespike, Shoreham By Sea, South East England, BN43 5RD.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. 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:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33.33% Straight Line

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.
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.
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Page 4
Sundowner Holidays Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 14,880
Additions | 19,200
As at 30 September 2025 | 34,080
Amortisation
As at 1 October 2024 | 620
Provided during the period | 7,735
As at 30 September 2025 | 8,355
Net Book Value
As at 30 September 2025 | 25,725
As at 1 October 2024 | 14,260

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 5,986 | 3,673 | 9,659
Additions | - | 524 | 524
As at 30 September 2025 | 5,986 | 4,197 | 10,183
Depreciation
As at 1 October 2024 | 4,268 | 1,171 | 5,439
Provided during the period | 871 | 1,341 | 2,212
As at 30 September 2025 | 5,139 | 2,512 | 7,651
Net Book Value
As at 30 September 2025 | 847 | 1,685 | 2,532
As at 1 October 2024 | 1,718 | 2,502 | 4,220

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 453,113 |  | 450,792
VAT | 1,379 |  | 3,875
Other taxes and social security | 176 |  | 192
| 454,668 |  | 454,859

Page 4
Page 5
Sundowner Holidays Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 856,139 |  | 859,083
Corporation tax | 40,124 |  | 17,627
Other creditors | 3,550 |  | 4,219
Accruals and deferred income | 3,880 |  | 2,470
Directors' loan accounts | 161,970 |  | 139,630
| 1,065,663 |  | 1,023,029

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 25,000 |  | 25,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
As at 30 September 2025, the director Mr J O'Farrell was owed £93,485 (2024: £82,315) by the company. As at 30 September 2025, the director Miss J Shuttleworth was owed £93,485 (2024: £82,315) by the company. The loans were interest free with no set repayment terms.
The directors have indicated that £25,000 of the loans above, will not be repayable until at least one year from the balance sheet date.
11. Ultimate Controlling Party
The directors, Mr J O'Farrell and Miss J Shuttleworth, were the controlling party throughout the current and previous period.
Page 5