Acorah Software Products - Accounts Production 16.7.461 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09114887 Mrs Carrie-Ann Jeffries iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09114887 2024-07-31 09114887 2025-07-31 09114887 2024-08-01 2025-07-31 09114887 frs-core:CurrentFinancialInstruments 2025-07-31 09114887 frs-core:Non-currentFinancialInstruments 2025-07-31 09114887 frs-core:ComputerEquipment 2025-07-31 09114887 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09114887 frs-core:ComputerEquipment 2024-07-31 09114887 frs-core:FurnitureFittings 2025-07-31 09114887 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09114887 frs-core:FurnitureFittings 2024-07-31 09114887 frs-core:NetGoodwill 2025-07-31 09114887 frs-core:NetGoodwill 2024-08-01 2025-07-31 09114887 frs-core:NetGoodwill 2024-07-31 09114887 frs-core:ShareCapital 2025-07-31 09114887 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09114887 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09114887 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09114887 frs-bus:SmallEntities 2024-08-01 2025-07-31 09114887 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09114887 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09114887 frs-bus:Director1 2024-08-01 2025-07-31 09114887 frs-bus:Director1 2024-07-31 09114887 frs-bus:Director1 2025-07-31 09114887 frs-countries:EnglandWales 2024-08-01 2025-07-31 09114887 2023-07-31 09114887 2024-07-31 09114887 2023-08-01 2024-07-31 09114887 frs-core:CurrentFinancialInstruments 2024-07-31 09114887 frs-core:Non-currentFinancialInstruments 2024-07-31 09114887 frs-core:ShareCapital 2024-07-31 09114887 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09114887
Cian's Cupcake Toppers Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
TaxAssist Accountants
Cian's Cupcake Toppers Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cian's Cupcake Toppers Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 09114887

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,129 |  | 4,053
|  |  | 3,129 |  | 4,053
CURRENT ASSETS
Stocks | 6 | 1,000 |  | 500 |
Debtors | 7 | 135,844 |  | 84,557 |
Cash at bank and in hand |  | 11,708 |  | 19,792 |
|  | 148,552 |  | 104,849 |
Creditors: Amounts Falling Due Within One Year | 8 | (5,747 ) |  | (2,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 142,805 |  | 102,462
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 145,934 |  | 106,515
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (15,126 ) |  | (15,779 )
NET ASSETS |  |  | 130,808 |  | 90,736
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 130,708 |  | 90,636
SHAREHOLDERS' FUNDS |  |  | 130,808 |  | 90,736

Page 1
Page 2
Cian's Cupcake Toppers Ltd
Statement of Financial Position (continued)
As At 31 July 2025
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board

Mrs Carrie-Ann Jeffries Director
31/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cian's Cupcake Toppers Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Cian's Cupcake Toppers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09114887 . The registered office is Lytchett House 13 Freeland Park, Wareham Road, Poole, Dorset, BH16 6FA.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement 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 | 20% RBM
Computer Equipment | 33% RBM

2.5. 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.
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.
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 year was: 1 (2024: 1)
1 1
Page 3
Page 4
Cian's Cupcake Toppers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 10,000
As at 31 July 2025 | 10,000
Amortisation
As at 1 August 2024 | 10,000
As at 31 July 2025 | 10,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 4,967 | 4,092 | 9,059
As at 31 July 2025 | 4,967 | 4,092 | 9,059
Depreciation
As at 1 August 2024 | 1,788 | 3,218 | 5,006
Provided during the period | 636 | 288 | 924
As at 31 July 2025 | 2,424 | 3,506 | 5,930
Net Book Value
As at 31 July 2025 | 2,543 | 586 | 3,129
As at 1 August 2024 | 3,179 | 874 | 4,053

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,000 |  | 500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 56,667 |  | 39,878
Other debtors | 34,500 |  | 2
| 91,167 |  | 39,880
Due after more than one year
Other debtors | 44,677 |  | 44,677
| 135,844 |  | 84,557

Page 4
Page 5
Cian's Cupcake Toppers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | (12,371 )
Other creditors | 7,017 |  | 14,065
Taxation and social security | (1,270 ) |  | 693
| 5,747 |  | 2,387

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,126 |  | 15,779

10. Share Capital

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

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Carrie-Ann Jeffries | 6,733 | 50,690 | 10,769 | - | 33,088

The above loan is unsecured, interest free and repayable on demand.
Page 5