Acorah Software Products - Accounts Production 19.1.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11571410 Mr Jonathan Gupta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11571410 2024-09-30 11571410 2025-09-30 11571410 2024-10-01 2025-09-30 11571410 frs-core:CurrentFinancialInstruments 2025-09-30 11571410 frs-core:Non-currentFinancialInstruments 2025-09-30 11571410 frs-core:PlantMachinery 2025-09-30 11571410 frs-core:PlantMachinery 2024-10-01 2025-09-30 11571410 frs-core:PlantMachinery 2024-09-30 11571410 frs-core:ShareCapital 2025-09-30 11571410 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11571410 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11571410 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11571410 frs-bus:SmallEntities 2024-10-01 2025-09-30 11571410 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11571410 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11571410 frs-bus:Director1 2024-10-01 2025-09-30 11571410 frs-core:CurrentFinancialInstruments 1 2025-09-30 11571410 frs-countries:EnglandWales 2024-10-01 2025-09-30 11571410 2023-09-30 11571410 2024-09-30 11571410 2023-10-01 2024-09-30 11571410 frs-core:CurrentFinancialInstruments 2024-09-30 11571410 frs-core:Non-currentFinancialInstruments 2024-09-30 11571410 frs-core:ShareCapital 2024-09-30 11571410 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11571410 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 11571410
50/50 Imports Limited
Financial Statements
For The Year Ended 30 September 2025
Jaracs Limited
24 Suffolk Road
Lowestoft
Suffolk
NR32 1DZ
50/50 Imports Limited
Contents
Contents

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

Page 1
50/50 Imports Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11571410

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,131 |  | 842
|  |  | 4,131 |  | 842
CURRENT ASSETS
Stocks | 5 | 21,475 |  | 290,000 |
Debtors | 6 | 19,714 |  | 2,880 |
Cash at bank and in hand |  | - |  | 7,626 |
|  | 41,189 |  | 300,506 |
Creditors: Amounts Falling Due Within One Year | 7 | (257,249 ) |  | (248,014 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (216,060 ) |  | 52,492
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (211,929 ) |  | 53,334
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,795 ) |  | (27,845 )
NET (LIABILITIES)/ASSETS |  |  | (224,724 ) |  | 25,489
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (224,824 ) |  | 25,389
SHAREHOLDERS' FUNDS |  |  | (224,724) |  | 25,489

Page 1
Page 2
50/50 Imports Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jonathan Gupta Director
21st April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
50/50 Imports Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
50/50 Imports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11571410 . The registered office is Unit 3, G K Davies Industrial Estate, Stourbridge, West Modlands, DY9 8QX.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading or go into liquidation.
2.3. 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.
2.4. 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:

Plant & Machinery | 20% Straight Line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
50/50 Imports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 3,633
Additions | 4,167
As at 30 September 2025 | 7,800
Depreciation
As at 1 October 2024 | 2,791
Provided during the period | 878
As at 30 September 2025 | 3,669
Net Book Value
As at 30 September 2025 | 4,131
As at 1 October 2024 | 842

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 21,475 |  | 290,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,901 |  | -
Rent deposit | 2,880 |  | 2,880
Online selling accounts hold balances | 4,933 |  | -
| 19,714 |  | 2,880

Page 4
Page 5
50/50 Imports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 14,450
Bank loans and overdrafts | 66,606 |  | 74,801
VAT | 188,643 |  | 122,328
Other creditors | 1,890 |  | 1,800
Director's loan account | 109 |  | -
Amounts owed to associates | - |  | 34,635
| 257,249 |  | 248,014

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,795 |  | 27,845

9. Share Capital

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

10. Dividends and inventory valuation
Dividends of £26,040 were paid during the year based on management accounts available at the time. Following the year-end stock count, an impairment adjustment to inventory has been recognised in these financial statements.
The directors have considered the impact of this adjustment on distributable reserves at the time the dividends were declared and have taken appropriate professional advice.
Page 5