Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09117344 Mr Andrew Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09117344 2024-07-31 09117344 2025-07-31 09117344 2024-08-01 2025-07-31 09117344 frs-core:CurrentFinancialInstruments 2025-07-31 09117344 frs-core:Non-currentFinancialInstruments 2025-07-31 09117344 frs-core:BetweenOneFiveYears 2025-07-31 09117344 frs-core:ComputerEquipment 2025-07-31 09117344 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09117344 frs-core:ComputerEquipment 2024-07-31 09117344 frs-core:FurnitureFittings 2025-07-31 09117344 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09117344 frs-core:FurnitureFittings 2024-07-31 09117344 frs-core:NetGoodwill 2025-07-31 09117344 frs-core:NetGoodwill 2024-08-01 2025-07-31 09117344 frs-core:NetGoodwill 2024-07-31 09117344 frs-core:MotorVehicles 2025-07-31 09117344 frs-core:MotorVehicles 2024-08-01 2025-07-31 09117344 frs-core:MotorVehicles 2024-07-31 09117344 frs-core:PlantMachinery 2025-07-31 09117344 frs-core:PlantMachinery 2024-08-01 2025-07-31 09117344 frs-core:PlantMachinery 2024-07-31 09117344 frs-core:WithinOneYear 2025-07-31 09117344 frs-core:ShareCapital 2025-07-31 09117344 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09117344 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09117344 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09117344 frs-bus:SmallEntities 2024-08-01 2025-07-31 09117344 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09117344 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09117344 frs-bus:Director1 2024-08-01 2025-07-31 09117344 frs-core:CurrentFinancialInstruments 1 2025-07-31 09117344 frs-countries:EnglandWales 2024-08-01 2025-07-31 09117344 2023-07-31 09117344 2024-07-31 09117344 2023-08-01 2024-07-31 09117344 frs-core:CurrentFinancialInstruments 2024-07-31 09117344 frs-core:Non-currentFinancialInstruments 2024-07-31 09117344 frs-core:BetweenOneFiveYears 2024-07-31 09117344 frs-core:WithinOneYear 2024-07-31 09117344 frs-core:ShareCapital 2024-07-31 09117344 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09117344 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 09117344
Saarinen Kitchens Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
DEB Chartered Accountants
Saarinen Kitchens Limited
Contents
Contents

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

Page 1
Saarinen Kitchens Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09117344

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 76,347 |  | 101,067
|  |  | 76,347 |  | 101,067
CURRENT ASSETS
Stocks | 6 | 54,836 |  | 62,065 |
Debtors | 7 | 25,390 |  | 8,357 |
Cash at bank and in hand |  | 167,266 |  | 278,086 |
|  | 247,492 |  | 348,508 |
Creditors: Amounts Falling Due Within One Year | 8 | (56,636 ) |  | (106,508 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 190,856 |  | 242,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267,203 |  | 343,067
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (17,795 ) |  | (23,557 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (23,068 ) |  | (18,787 )
NET ASSETS |  |  | 226,340 |  | 300,723
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2 |  | 2
Profit and Loss Account |  |  | 226,338 |  | 300,721
SHAREHOLDERS' FUNDS |  |  | 226,340 |  | 300,723

Page 1
Page 2
Saarinen Kitchens Limited
Balance Sheet (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 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 Andrew Wilkinson Director
21/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Saarinen Kitchens Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Saarinen Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09117344 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Tools and Equipment | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures and fittings | 25% reducing balance
Office Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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 year 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
Saarinen Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. 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 asset reflects 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 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 4 |  | 4
Sales, marketing and distribution | 3 |  | 4
| 7 |  | 8

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 22,750
As at 31 July 2025 | 22,750
Amortisation
As at 1 August 2024 | 22,750
As at 31 July 2025 | 22,750
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Tools and Equipment | Motor Vehicles | Fixtures and fittings | Office Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 6,406 | 161,582 | 59,108 | 14,644 | 241,740
Additions | 368 | - | 103 | 257 | 728
As at 31 July 2025 | 6,774 | 161,582 | 59,211 | 14,901 | 242,468
Depreciation
As at 1 August 2024 | 4,720 | 78,436 | 47,577 | 9,940 | 140,673
Provided during the period | 513 | 20,787 | 2,908 | 1,240 | 25,448
As at 31 July 2025 | 5,233 | 99,223 | 50,485 | 11,180 | 166,121

...CONTINUED
Page 4
Page 5
Saarinen Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 1,541 | 62,359 | 8,726 | 3,721 | 76,347
As at 1 August 2024 | 1,686 | 83,146 | 11,531 | 4,704 | 101,067

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 54,836 |  | 62,065

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,154 |  | -
Prepayments and accrued income | 15,836 |  | 8,357
Staff Loan - Shaun Blackshaw | 1,400 |  | -
| 25,390 |  | 8,357

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,762 |  | 5,762
Trade creditors | 19,516 |  | 21,586
Corporation tax | 5,212 |  | 11,576
PAYE control | 1,226 |  | 2,207
VAT Control | 3,480 |  | 8,541
Pension Control | 1,504 |  | 748
Accruals and deferred income | 1,739 |  | 445
Director's loan account | 18,197 |  | 55,643
| 56,636 |  | 106,508

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,795 |  | 23,557

Page 5
Page 6
Saarinen Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,762 |  | 5,762
Later than one year and not later than five years | 17,795 |  | 23,557
| 23,557 |  | 29,319
| 23,557 |  | 29,319

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 23,068 |  | 18,787

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 62,292 |  | 114,375
| 62,292 |  | 114,375

14. Related Party Transactions
The company is controlled by Mr A Wilkinson director and shareholder of the company.
The balance on the director's loan account of Mr A Wilkinson at 31st July 2025 was £18,197 (2024 - £55,643) due from the company .
Page 6