Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10330632 Jack Anthony Mark Patrick Browne Georgina Anne Mcgregor Blake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10330632 2024-08-31 10330632 2025-08-31 10330632 2024-09-01 2025-08-31 10330632 frs-core:CurrentFinancialInstruments 2025-08-31 10330632 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10330632 frs-core:FurnitureFittings 2025-08-31 10330632 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10330632 frs-core:FurnitureFittings 2024-08-31 10330632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 10330632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10330632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 10330632 frs-core:PlantMachinery 2025-08-31 10330632 frs-core:PlantMachinery 2024-09-01 2025-08-31 10330632 frs-core:PlantMachinery 2024-08-31 10330632 frs-core:ShareCapital 2025-08-31 10330632 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10330632 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10330632 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10330632 frs-bus:SmallEntities 2024-09-01 2025-08-31 10330632 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10330632 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10330632 frs-bus:Director1 2024-09-01 2025-08-31 10330632 frs-bus:Director1 2024-08-31 10330632 frs-bus:Director1 2025-08-31 10330632 frs-bus:Director2 2024-09-01 2025-08-31 10330632 frs-bus:Director2 2024-08-31 10330632 frs-bus:Director2 2025-08-31 10330632 frs-countries:EnglandWales 2024-09-01 2025-08-31 10330632 2023-08-31 10330632 2024-08-31 10330632 2023-09-01 2024-08-31 10330632 frs-core:CurrentFinancialInstruments 2024-08-31 10330632 frs-core:ShareCapital 2024-08-31 10330632 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10330632
S&B's Mart Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2025
S&B's Mart Ltd.
Contents
Contents

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

Page 1
S&B's Mart Ltd.
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10330632

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,944 |  | 2,674
|  |  | 2,944 |  | 2,674
CURRENT ASSETS
Stocks | 5 | 52,751 |  | - |
Debtors | 6 | 7,592 |  | 48,330 |
Cash at bank and in hand |  | 11,207 |  | 10,903 |
|  | 71,550 |  | 59,233 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,244 ) |  | (17,854 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,306 |  | 41,379
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,250 |  | 44,053
NET ASSETS |  |  | 43,250 |  | 44,053
CAPITAL AND RESERVES
Called up share capital | 8 |  | 43,200 |  | 43,200
Profit and Loss Account |  |  | 50 |  | 853
SHAREHOLDERS' FUNDS |  |  | 43,250 |  | 44,053

Page 1
Page 2
S&B's Mart Ltd.
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

Jack Anthony Mark Patrick Browne Director
27/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S&B's Mart Ltd.
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
S&B's Mart Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10330632 . The registered office is Unit 2, 199 Station Road, West Moors, Dorset, BH22 0HX.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold | over 5.5 years
Plant & Machinery | over 5.5 years
Fixtures & Fittings | over 5.5 years
Computer Equipment | over 5.5 years

2.4. 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.
2.5. Taxation
A current tax liability is recognised for the tax oayable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is reconised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be reocvered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
Page 3
Page 4
S&B's Mart Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 1,845 | 9,296 | - | 11,141
Additions | - | 2,030 | - | 2,030
As at 31 August 2025 | 1,845 | 11,326 | - | 13,171
Depreciation
As at 1 September 2024 | 1,242 | 7,225 | - | 8,467
Provided during the period | 283 | - | 1,477 | 1,760
As at 31 August 2025 | 1,525 | 7,225 | 1,477 | 10,227
Net Book Value
As at 31 August 2025 | 320 | 4,101 | (1,477 ) | 2,944
As at 1 September 2024 | 603 | 2,071 | - | 2,674

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 52,751 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,792 |  | 5,205
Other debtors | 800 |  | 43,125
| 7,592 |  | 48,330

Short term debtors are mesaured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,602 |  | 10,054
Corporation tax | 4,719 |  | 6,075
Other taxes and social security | 1,096 |  | -
VAT | 2,797 |  | 1,725
Other creditors | 30 |  | -
| 31,244 |  | 17,854

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 4
Page 5
S&B's Mart Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 43,200 |  | 43,200

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jack Browne | 1,561 | 456 | 1,561 | - | 456
Miss Georgina Blake | 1,201 | 344 | 1,201 | - | 344
Mr Nicholas Sellar | 360 | - | 360 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5