Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04901469 Mr S M Vickery Mr B I Vickery Mr A J Vickery Mrs S L Quick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04901469 2024-09-30 04901469 2025-09-30 04901469 2024-10-01 2025-09-30 04901469 frs-core:NetGoodwill 2024-10-01 2025-09-30 04901469 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 04901469 frs-core:PlantMachinery 2024-10-01 2025-09-30 04901469 frs-core:ShareCapital 2025-09-30 04901469 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04901469 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04901469 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 04901469 frs-bus:SmallEntities 2024-10-01 2025-09-30 04901469 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04901469 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04901469 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04901469 frs-bus:OrdinaryShareClass1 2025-09-30 04901469 frs-bus:Director1 2024-10-01 2025-09-30 04901469 frs-bus:Director2 2024-10-01 2025-09-30 04901469 frs-bus:Director3 2024-10-01 2025-09-30 04901469 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04901469 frs-countries:EnglandWales 2024-10-01 2025-09-30 04901469 2023-09-30 04901469 2024-09-30 04901469 2023-10-01 2024-09-30 04901469 frs-core:ShareCapital 2024-09-30 04901469 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04901469 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 04901469
SMV Associates Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2025
SMV Associates Limited
Contents
Contents

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

Page 1
SMV Associates Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 04901469

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 176,467 |  | 177,994
|  |  | 176,467 |  | 177,994
CURRENT ASSETS
Stocks |  | 54,450 |  | 28,000 |
Debtors |  | 98,977 |  | 71,688 |
Cash at bank and in hand |  | 108,047 |  | 92,070 |
|  | 261,474 |  | 191,758 |
Creditors: Amounts Falling Due Within One Year |  | (119,264 ) |  | (102,068 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 142,210 |  | 89,690
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 318,677 |  | 267,684
NET ASSETS |  |  | 318,677 |  | 267,684
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 318,577 |  | 267,584
SHAREHOLDERS' FUNDS |  |  | 318,677 |  | 267,684

Page 1
Page 2
SMV Associates Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr S M Vickery Director | Mr B I Vickery Director | Mr A J Vickery Director
15 April 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SMV Associates Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
SMV Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04901469 . The registered office is 6 Orpington Court, Halberton, Tiverton, Devon, EX16 7DD.
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 is reduced for estimated customer returns, rebates and other similar allowances.
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 has been amortised fully.
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:

Freehold | Not depreciated
Plant & Machinery | 25% reducing balance

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.
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.
...CONTINUED
Page 3
Page 4
SMV Associates Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 16)
16 16
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 14,475
As at 30 September 2025 | 14,475
Amortisation
As at 1 October 2024 | 14,475
As at 30 September 2025 | 14,475
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 210,258
Additions | 887
As at 30 September 2025 | 211,145
Depreciation
As at 1 October 2024 | 32,264
Provided during the period | 2,414
As at 30 September 2025 | 34,678

...CONTINUED
Page 4
Page 5
SMV Associates Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 176,467
As at 1 October 2024 | 177,994

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

Page 5