Acorah Software Products - Accounts Production 16.8.310 false true false 11 July 2024 31 July 2025 31 July 2025 15833891 Mr Manraj Dhiman Mr Arundeep Sanghera Mr Sukhdeep Sanghera iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15833891 2024-07-10 15833891 2025-07-31 15833891 2024-07-11 2025-07-31 15833891 frs-core:CurrentFinancialInstruments 2025-07-31 15833891 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-11 2025-07-31 15833891 frs-core:FurnitureFittings 2025-07-31 15833891 frs-core:FurnitureFittings 2024-07-11 2025-07-31 15833891 frs-core:FurnitureFittings 2024-07-10 15833891 frs-core:OtherResidualIntangibleAssets 2025-07-31 15833891 frs-core:OtherResidualIntangibleAssets 2024-07-11 2025-07-31 15833891 frs-core:OtherResidualIntangibleAssets 2024-07-10 15833891 frs-core:ShareCapital 2025-07-31 15833891 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15833891 frs-bus:PrivateLimitedCompanyLtd 2024-07-11 2025-07-31 15833891 frs-bus:FilletedAccounts 2024-07-11 2025-07-31 15833891 frs-bus:SmallEntities 2024-07-11 2025-07-31 15833891 frs-bus:AuditExempt-NoAccountantsReport 2024-07-11 2025-07-31 15833891 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-11 2025-07-31 15833891 frs-bus:Director1 2024-07-11 2025-07-31 15833891 frs-bus:Director2 2024-07-11 2025-07-31 15833891 frs-bus:Director3 2024-07-11 2025-07-31 15833891 frs-countries:EnglandWales 2024-07-11 2025-07-31
Registered number: 15833891
SMA HEALTH AND FITNESS LTD
Unaudited Financial Statements
For the Period 11 July 2024 to 31 July 2025
SMA HEALTH AND FITNESS LTD
Contents
Contents

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

Page 1
SMA HEALTH AND FITNESS LTD
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15833891

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 28,140
Tangible Assets | 5 |  | 19,396
|  |  | 47,536
CURRENT ASSETS
Debtors | 6 | 2,186 |
Cash at bank and in hand |  | 12,331 |
|  | 14,517 |
Creditors: Amounts Falling Due Within One Year | 7 | (118,152 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (103,635 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (56,099 )
NET LIABILITIES |  |  | (56,099 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 300
Profit and Loss Account |  |  | (56,399 )
SHAREHOLDERS' FUNDS |  |  | (56,099)

For the period ending 31 July 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 Manraj Dhiman Director
24/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SMA HEALTH AND FITNESS LTD
Notes to the Financial Statements
For the Period 11 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
SMA HEALTH AND FITNESS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15833891 . The registered office is 128 City Road, London, EC1V 2NX.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 25% Written down Value

3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 11 July 2024 | -
Additions | 42,000
As at 31 July 2025 | 42,000
Amortisation
As at 11 July 2024 | -
Provided during the period | 13,860
As at 31 July 2025 | 13,860
Net Book Value
As at 31 July 2025 | 28,140
As at 11 July 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 11 July 2024 | -
Additions | 25,861
As at 31 July 2025 | 25,861

...CONTINUED
Page 2
Page 3
SMA HEALTH AND FITNESS LTD
Notes to the Financial Statements (continued)
For the Period 11 July 2024 to 31 July 2025

Depreciation
As at 11 July 2024 | 6,465
As at 31 July 2025 | 6,465
Net Book Value
As at 31 July 2025 | 19,396
As at 11 July 2024 | (6,465 )

6. Debtors

| 31 July 2025
--- | ---
| £
Due within one year
Other debtors | 2,186

7. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Trade creditors | 1
Other creditors | 118,151
| 118,152

8. Share Capital

| 31 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 300

Page 3