Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2025 1 July 2024 false 1 July 2025 31 January 2026 31 January 2026 09964127 Mr G N Drake Mr G Stewart Mr R A Antoun Mr G C Woodward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09964127 2025-06-30 09964127 2026-01-31 09964127 2025-07-01 2026-01-31 09964127 frs-core:CurrentFinancialInstruments 2026-01-31 09964127 frs-core:Non-currentFinancialInstruments 2026-01-31 09964127 frs-core:FurnitureFittings 2026-01-31 09964127 frs-core:FurnitureFittings 2025-07-01 2026-01-31 09964127 frs-core:FurnitureFittings 2025-06-30 09964127 frs-core:ShareCapital 2026-01-31 09964127 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09964127 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-01-31 09964127 frs-bus:FilletedAccounts 2025-07-01 2026-01-31 09964127 frs-bus:SmallEntities 2025-07-01 2026-01-31 09964127 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-01-31 09964127 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-01-31 09964127 frs-bus:Director1 2025-07-01 2026-01-31 09964127 frs-bus:Director2 2025-07-01 2026-01-31 09964127 frs-bus:Director3 2025-07-01 2026-01-31 09964127 frs-bus:Director4 2025-07-01 2026-01-31 09964127 frs-countries:EnglandWales 2025-07-01 2026-01-31 09964127 2024-06-30 09964127 2025-06-30 09964127 2024-07-01 2025-06-30 09964127 frs-core:CurrentFinancialInstruments 2025-06-30 09964127 frs-core:Non-currentFinancialInstruments 2025-06-30 09964127 frs-core:ShareCapital 2025-06-30 09964127 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 09964127
Sporting Innovations Limited
Unaudited Financial Statements
For the Period 1 July 2025 to 31 January 2026
Sporting Innovations Limited
Contents
Contents

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

Page 1
Sporting Innovations Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 09964127

| 31 January 2026 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 214 |  | 984 |
Cash at bank and in hand |  | 20,082 |  | 28,231 |
|  | 20,296 |  | 29,215 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,833 ) |  | (8,364 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,463 |  | 20,851
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 18,463 |  | 20,851
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (500 )
NET ASSETS |  |  | 18,463 |  | 20,351
CAPITAL AND RESERVES
Called up share capital | 8 |  | 133 |  | 133
Profit and Loss Account |  |  | 18,330 |  | 20,218
SHAREHOLDERS' FUNDS |  |  | 18,463 |  | 20,351

Page 1
Page 2
Sporting Innovations Limited
Balance Sheet (continued)
As At 31 January 2026
For the period ending 31 January 2026 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 G N Drake Director
6 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sporting Innovations Limited
Notes to the Financial Statements
For the Period 1 July 2025 to 31 January 2026
Notes to the Financial Statements
1. General Information
Sporting Innovations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09964127 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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.
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:

Fixtures & Fittings | fully depreciated

2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2025: 4)
4 4
Page 3
Page 4
Sporting Innovations Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 31 January 2026
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2025 | 3,750
Disposals | (3,750 )
As at 31 January 2026 | -
Depreciation
As at 1 July 2025 | 3,750
Disposals | (3,750 )
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | -
As at 1 July 2025 | -

5. Debtors

| 31 January 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 164 |  | 951
VAT | 50 |  | 33
| 214 |  | 984

6. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 6,000
Corporation tax | 1,833 |  | 2,364
| 1,833 |  | 8,364

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

| 31 January 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 500

Page 4
Page 5
Sporting Innovations Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 31 January 2026
8. Share Capital

| 31 January 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 133 |  | 133

Page 5