Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 14416086 Suk Lai Hon Sze iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14416086 2024-10-31 14416086 2025-10-31 14416086 2024-11-01 2025-10-31 14416086 frs-core:CurrentFinancialInstruments 2025-10-31 14416086 frs-core:ComputerEquipment 2025-10-31 14416086 frs-core:ComputerEquipment 2024-11-01 2025-10-31 14416086 frs-core:ComputerEquipment 2024-10-31 14416086 frs-core:FurnitureFittings 2025-10-31 14416086 frs-core:FurnitureFittings 2024-11-01 2025-10-31 14416086 frs-core:FurnitureFittings 2024-10-31 14416086 frs-core:ShareCapital 2025-10-31 14416086 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 14416086 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 14416086 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14416086 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14416086 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14416086 frs-bus:SmallEntities 2024-11-01 2025-10-31 14416086 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14416086 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14416086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-01 2025-10-31 14416086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 14416086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 14416086 frs-bus:Director1 2024-11-01 2025-10-31 14416086 frs-bus:Director2 2024-11-01 2025-10-31 14416086 frs-countries:EnglandWales 2024-11-01 2025-10-31 14416086 2023-10-31 14416086 2024-10-31 14416086 2023-11-01 2024-10-31 14416086 frs-core:CurrentFinancialInstruments 2024-10-31 14416086 frs-core:ShareCapital 2024-10-31 14416086 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14416086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 14416086
Little Snowflake Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14416086
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,029 2,004
Investment Properties 5 524,000 442,000
526,029 444,004
CURRENT ASSETS
Debtors 6 1,957 5,412
Cash at bank and in hand 58,560 35,080
60,517 40,492
Creditors: Amounts Falling Due Within One Year 7 (535,186 ) (505,567 )
NET CURRENT ASSETS (LIABILITIES) (474,669 ) (465,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,360 (21,071 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,223 ) -
NET ASSETS/(LIABILITIES) 41,137 (21,071 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 43,582 (22,838 )
Profit and Loss Account (2,545 ) 1,667
SHAREHOLDERS' FUNDS 41,137 (21,071)
Page 1
Page 2
For the year ending 31 October 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
Suk Lai
Director
29 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Little snowflake Ltd is a private company, limited by shares, incorporated in England, registered number 14416086. The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, United Kingdom, OX28 4YR.
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. 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:
Fixtures & Fittings 25% SL
Computer Equipment 25% SL
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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  was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 November 2024 804 2,548 3,352
Additions - 1,151 1,151
As at 31 October 2025 804 3,699 4,503
Depreciation
As at 1 November 2024 201 1,147 1,348
Provided during the period 201 925 1,126
As at 31 October 2025 402 2,072 2,474
Net Book Value
As at 31 October 2025 402 1,627 2,029
As at 1 November 2024 603 1,401 2,004
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 442,000
Revaluations 82,000
As at 31 October 2025 524,000
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 656 -
Deferred tax current asset 1,301 5,412
1,957 5,412
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,530 1,458
Directors' loan accounts 533,656 504,109
535,186 505,567
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 (22,838 ) 1,667
Profit for the year and total comprehensive income - 62,208
Transfer to/from Fair value reserve - (66,420)
Transfer to/from Profit & Loss Account 66,420 -
As at 31 October 2025 43,582 (2,545 )
10. Related Party Transactions
Included within creditors falling due within one year is a balance due to the directors of £531,927. Of this, £500,000 is subject to a formal loan agreement dated 31 October 2024, which is unsecured, repayable on demand and carries interest at 5% per annum. The remaining balance is non-interest bearing.
Page 5