Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12779052 Mr M Sains Mr A M Sains iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12779052 2024-06-30 12779052 2025-06-30 12779052 2024-07-01 2025-06-30 12779052 frs-core:CurrentFinancialInstruments 2025-06-30 12779052 frs-core:Non-currentFinancialInstruments 2025-06-30 12779052 frs-core:ComputerEquipment 2025-06-30 12779052 frs-core:ComputerEquipment 2024-07-01 2025-06-30 12779052 frs-core:ComputerEquipment 2024-06-30 12779052 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 12779052 frs-core:NetGoodwill 2025-06-30 12779052 frs-core:NetGoodwill 2024-07-01 2025-06-30 12779052 frs-core:NetGoodwill 2024-06-30 12779052 frs-core:MotorVehicles 2025-06-30 12779052 frs-core:MotorVehicles 2024-07-01 2025-06-30 12779052 frs-core:MotorVehicles 2024-06-30 12779052 frs-core:OtherResidualIntangibleAssets 2025-06-30 12779052 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 12779052 frs-core:OtherResidualIntangibleAssets 2024-06-30 12779052 frs-core:PlantMachinery 2025-06-30 12779052 frs-core:PlantMachinery 2024-07-01 2025-06-30 12779052 frs-core:PlantMachinery 2024-06-30 12779052 frs-core:ShareCapital 2025-06-30 12779052 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12779052 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12779052 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12779052 frs-bus:SmallEntities 2024-07-01 2025-06-30 12779052 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12779052 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12779052 frs-bus:Director1 2024-07-01 2025-06-30 12779052 frs-bus:Director2 2024-07-01 2025-06-30 12779052 frs-countries:EnglandWales 2024-07-01 2025-06-30 12779052 2023-06-30 12779052 2024-06-30 12779052 2023-07-01 2024-06-30 12779052 frs-core:CurrentFinancialInstruments 2024-06-30 12779052 frs-core:Non-currentFinancialInstruments 2024-06-30 12779052 frs-core:ShareCapital 2024-06-30 12779052 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 12779052
Sp Toiletries 21 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Southern Accounting
Sp Toiletries 21 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sp Toiletries 21 Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12779052

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,832 |  | 6,858
Tangible Assets | 5 |  | 37,184 |  | 49,579
|  |  | 41,016 |  | 56,437
CURRENT ASSETS
Stocks | 6 | 133,577 |  | 110,600 |
Debtors | 7 | 53,205 |  | 35,170 |
Cash at bank and in hand |  | 157,393 |  | 205,374 |
|  | 344,175 |  | 351,144 |
Creditors: Amounts Falling Due Within One Year | 8 | (76,675 ) |  | (114,877 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,500 |  | 236,267
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 308,516 |  | 292,704
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (119,671 ) |  | (125,343 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,109 ) |  | (14,109 )
NET ASSETS |  |  | 174,736 |  | 153,252
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | 174,726 |  | 153,242
SHAREHOLDERS' FUNDS |  |  | 174,736 |  | 153,252

Page 1
Page 2
Sp Toiletries 21 Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 M Sains Director
01/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sp Toiletries 21 Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Sp Toiletries 21 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12779052 . The registered office is C/O Southern Accounting Limited, 24 Halden Field, Rolvenden, Cranbrook, Kent, TN17 4BX.
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.
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 - 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 the profit and loss account over its estimated economic life of .... years.
2.4. 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.
2.5. 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:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.6. 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.
Page 3
Page 4
Sp Toiletries 21 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. 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.
2.8. 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: 8 (2024: 8)
8 8
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 17,140 | 6 | 17,146
Additions | - | 435 | 435
As at 30 June 2025 | 17,140 | 441 | 17,581
Amortisation
As at 1 July 2024 | 10,284 | 4 | 10,288
Provided during the period | 3,428 | 33 | 3,461
As at 30 June 2025 | 13,712 | 37 | 13,749
Net Book Value
As at 30 June 2025 | 3,428 | 404 | 3,832
As at 1 July 2024 | 6,856 | 2 | 6,858

Page 4
Page 5
Sp Toiletries 21 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 42,466 | 42,900 | 302 | 85,668
As at 30 June 2025 | 42,466 | 42,900 | 302 | 85,668
Depreciation
As at 1 July 2024 | 21,616 | 14,466 | 7 | 36,089
Provided during the period | 5,213 | 7,108 | 74 | 12,395
As at 30 June 2025 | 26,829 | 21,574 | 81 | 48,484
Net Book Value
As at 30 June 2025 | 15,637 | 21,326 | 221 | 37,184
As at 1 July 2024 | 20,850 | 28,434 | 295 | 49,579

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 121,145 |  | 94,616
Finished goods | 12,432 |  | 15,984
| 133,577 |  | 110,600

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,239 |  | 15,255
Other debtors | 21,966 |  | 19,915
| 53,205 |  | 35,170

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28,956 |  | 29,559
Other creditors | 11,898 |  | 18,583
Taxation and social security | 35,821 |  | 66,735
| 76,675 |  | 114,877

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 119,671 |  | 125,343

Included within Other Creditors is a deferred payment plan for the purchase of assets from S.P. Holdings (Woodchurch) Ltd. Repayment is based upon units sold with a minimum repayment required of £6,000 per annum. This agreement is interest free and unsecured. The balance owed on the deferred payment plan at the balance sheet date was £119,671 (2022: £33,745)
Page 5
Page 6
Sp Toiletries 21 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | - |  | 101,343

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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