Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07354583 Mr D M James Mr M Sewell Mr D M James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07354583 2024-08-31 07354583 2025-08-31 07354583 2024-09-01 2025-08-31 07354583 frs-core:Non-currentFinancialInstruments 2025-08-31 07354583 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07354583 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07354583 frs-core:NetGoodwill 2024-09-01 2025-08-31 07354583 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07354583 frs-core:PlantMachinery 2024-09-01 2025-08-31 07354583 frs-core:ShareCapital 2025-08-31 07354583 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07354583 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07354583 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 07354583 frs-bus:SmallEntities 2024-09-01 2025-08-31 07354583 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07354583 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07354583 frs-bus:Director1 2024-09-01 2025-08-31 07354583 frs-bus:Director1 2024-08-31 07354583 frs-bus:Director1 2025-08-31 07354583 frs-bus:Director2 2024-09-01 2025-08-31 07354583 frs-bus:Director2 2024-08-31 07354583 frs-bus:Director2 2025-08-31 07354583 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 07354583 frs-countries:EnglandWales 2024-09-01 2025-08-31 07354583 2023-08-31 07354583 2024-08-31 07354583 2023-09-01 2024-08-31 07354583 frs-core:Non-currentFinancialInstruments 2024-08-31 07354583 frs-core:ShareCapital 2024-08-31 07354583 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07354583
S4YC Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
BK Plus Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 07354583
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 397,836 157,495
Tangible Assets 5 263,240 79,753
661,076 237,248
CURRENT ASSETS
Debtors 1,011,057 639,247
Cash at bank and in hand 444,269 406,721
1,455,326 1,045,968
Creditors: Amounts Falling Due Within One Year (1,140,326 ) (511,730 )
NET CURRENT ASSETS (LIABILITIES) 315,000 534,238
TOTAL ASSETS LESS CURRENT LIABILITIES 976,076 771,486
Creditors: Amounts Falling Due After More Than One Year (75,021 ) (125,045 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (65,810 ) (18,171 )
NET ASSETS 835,245 628,270
CAPITAL AND RESERVES
Called up share capital 6 7 7
Profit and Loss Account 835,238 628,263
SHAREHOLDERS' FUNDS 835,245 628,270
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D M James
Director
Mr M Sewell
Director
30 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
S4YC Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07354583 . The registered office is Commodore House, 51 Conway Road, Colwyn Bay, Conwy, LL29 7AW.
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.

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 the profit and loss account over its estimated economic life of .... years.
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 2% reducing balance
Plant & Machinery - 20% on cost
Fixtures & Fittings - 10% on cost
Computer Equipment - 25% on cost
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.
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: 328 (2024: 271)
328 271
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4. Intangible Assets
Total
£
Cost
As at 1 September 2024 174,994
Additions 286,489
As at 31 August 2025 461,483
Amortisation
As at 1 September 2024 17,499
Provided during the period 46,148
As at 31 August 2025 63,647
Net Book Value
As at 31 August 2025 397,836
As at 1 September 2024 157,495
5. Tangible Assets
Total
£
Cost
As at 1 September 2024 208,056
Additions 226,999
As at 31 August 2025 435,055
Depreciation
As at 1 September 2024 128,303
Provided during the period 43,512
As at 31 August 2025 171,815
Net Book Value
As at 31 August 2025 263,240
As at 1 September 2024 79,753
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 7 7
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £43,191. This amount was repaid back to the company within the 9 months following the year end. 
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr David James - - - - 8,670
Mr Marc Sewell - - - - 34,521
The above loan is unsecured, interest free and repayable on demand.
Page 5