Acorah Software Products - Accounts Production 18.1.170 false true false 2 September 2024 30 September 2025 30 September 2025 15930717 J Kulkowski B Adams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15930717 2024-09-01 15930717 2025-09-30 15930717 2024-09-02 2025-09-30 15930717 frs-core:CurrentFinancialInstruments 2025-09-30 15930717 frs-core:PlantMachinery 2025-09-30 15930717 frs-core:PlantMachinery 2024-09-02 2025-09-30 15930717 frs-core:PlantMachinery 2024-09-01 15930717 frs-core:ShareCapital 2025-09-30 15930717 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15930717 frs-bus:PrivateLimitedCompanyLtd 2024-09-02 2025-09-30 15930717 frs-bus:FilletedAccounts 2024-09-02 2025-09-30 15930717 frs-bus:SmallEntities 2024-09-02 2025-09-30 15930717 frs-bus:AuditExempt-NoAccountantsReport 2024-09-02 2025-09-30 15930717 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-02 2025-09-30 15930717 frs-bus:Director1 2024-09-02 2025-09-30 15930717 frs-bus:Director2 2024-09-02 2025-09-30 15930717 frs-countries:EnglandWales 2024-09-02 2025-09-30
Registered number: 15930717
Guillotine Agency Ltd
Unaudited Financial Statements
For the Period 2 September 2024 to 30 September 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Guillotine Agency Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Guillotine Agency Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15930717

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,343
|  |  | 8,343
CURRENT ASSETS
Debtors | 5 | 27,633 |
Cash at bank and in hand |  | 118,124 |
|  | 145,757 |
Creditors: Amounts Falling Due Within One Year | 6 | (136,251 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,506
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,849
NET ASSETS |  |  | 17,849
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | 17,749
SHAREHOLDERS' FUNDS |  |  | 17,849

For the period 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

J Kulkowski Director
23 March 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Guillotine Agency Ltd
Notes to the Financial Statements
For the Period 2 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Guillotine Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15930717 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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. 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:

Office Equipment | 25% on cost

2.4. 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.
Page 2
Page 3
Guillotine Agency Ltd
Notes to the Financial Statements (continued)
For the Period 2 September 2024 to 30 September 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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: 3
3
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost or Valuation
As at 2 September 2024 | -
Additions | 11,124
As at 30 September 2025 | 11,124
Depreciation
As at 2 September 2024 | -
Provided during the period | 2,781
As at 30 September 2025 | 2,781
Net Book Value
As at 30 September 2025 | 8,343
As at 2 September 2024 | -

5. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Trade debtors | 26,338
Other debtors | 1,295
| 27,633

Page 3
Page 4
Guillotine Agency Ltd
Notes to the Financial Statements (continued)
For the Period 2 September 2024 to 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 51,686
Other creditors | 3,126
Taxation and social security | 81,439
| 136,251

7. Share Capital

| 30 September 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

8. Related Party Transactions
The directors have made an interest free loan available to the company during the period of £42, which is repayable on demand.
Page 4