Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 30 September 2023 false 1 October 2024 30 September 2025 30 September 2025 05277425 Mr Justin Gilchrist Mr Justin Gilchrist iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05277425 2024-09-30 05277425 2025-09-30 05277425 2024-10-01 2025-09-30 05277425 frs-core:CurrentFinancialInstruments 2025-09-30 05277425 frs-core:Non-currentFinancialInstruments 2025-09-30 05277425 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 05277425 frs-core:FurnitureFittings 2025-09-30 05277425 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05277425 frs-core:FurnitureFittings 2024-09-30 05277425 frs-core:NetGoodwill 2025-09-30 05277425 frs-core:NetGoodwill 2024-10-01 2025-09-30 05277425 frs-core:NetGoodwill 2024-09-30 05277425 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 05277425 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 05277425 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 05277425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 05277425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05277425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 05277425 frs-core:MotorVehicles 2025-09-30 05277425 frs-core:MotorVehicles 2024-10-01 2025-09-30 05277425 frs-core:MotorVehicles 2024-09-30 05277425 frs-core:OtherResidualIntangibleAssets 2025-09-30 05277425 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 05277425 frs-core:OtherResidualIntangibleAssets 2024-09-30 05277425 frs-core:PlantMachinery 2025-09-30 05277425 frs-core:PlantMachinery 2024-10-01 2025-09-30 05277425 frs-core:PlantMachinery 2024-09-30 05277425 frs-core:SharePremium 2025-09-30 05277425 frs-core:ShareCapital 2025-09-30 05277425 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05277425 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05277425 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05277425 frs-bus:SmallEntities 2024-10-01 2025-09-30 05277425 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05277425 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05277425 frs-core:DeferredTaxation 2024-10-01 2025-09-30 05277425 frs-core:DeferredTaxation 2024-09-30 05277425 frs-core:DeferredTaxation 2025-09-30 05277425 frs-bus:Director1 2024-10-01 2025-09-30 05277425 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05277425 frs-countries:EnglandWales 2024-10-01 2025-09-30 05277425 2023-09-29 05277425 2024-09-30 05277425 2023-09-30 2024-09-30 05277425 frs-core:CurrentFinancialInstruments 2024-09-30 05277425 frs-core:Non-currentFinancialInstruments 2024-09-30 05277425 frs-core:SharePremium 2024-09-30 05277425 frs-core:ShareCapital 2024-09-30 05277425 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05277425
Southern Hospitality UK Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
BV Accountants Group Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Southern Hospitality UK Limited
Contents
Contents

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

Page 1
Southern Hospitality UK Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05277425

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 117
Tangible Assets | 5 |  | 388,923 |  | 385,712
|  |  | 388,923 |  | 385,829
CURRENT ASSETS
Stocks | 6 | 93,000 |  | 27,200 |
Debtors | 7 | 418,381 |  | 447,657 |
Cash at bank and in hand |  | 104,775 |  | 20,003 |
|  | 616,156 |  | 494,860 |
Creditors: Amounts Falling Due Within One Year | 8 | (275,336 ) |  | (188,590 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 340,820 |  | 306,270
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 729,743 |  | 692,099
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (122,917 ) |  | (93,533 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,500 ) |  | (13,305 )
NET ASSETS |  |  | 591,326 |  | 585,261
CAPITAL AND RESERVES
Called up share capital | 11 |  | 945 |  | 945
Share premium account |  |  | 11,176 |  | 11,176
Profit and Loss Account |  |  | 579,205 |  | 573,140
SHAREHOLDERS' FUNDS |  |  | 591,326 |  | 585,261

Page 1
Page 2
Southern Hospitality UK 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 Justin Gilchrist Director
11 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Southern Hospitality UK Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Southern Hospitality UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05277425 . The registered office is 1 Rebirth House Europa Triangle, John Gilbert Way, Trafford Park, Manchester, M17 1FP.
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. 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 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website costs It is amortised to profit and loss account over its estimated economic life of 3 years.
2.5. 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:

Leasehold | 2% straight line
Property improvements | 2% straight line
Plant & Machinery | 6.67% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

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.
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Southern Hospitality UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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 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 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 year was: 23 (2024: 21)
23 21
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 10,000 | 20,238 | 30,238
As at 30 September 2025 | 10,000 | 20,238 | 30,238
Amortisation
As at 1 October 2024 | 10,000 | 20,121 | 30,121
Provided during the period | - | 117 | 117
As at 30 September 2025 | 10,000 | 20,238 | 30,238
Net Book Value
As at 30 September 2025 | - | - | -
As at 1 October 2024 | - | 117 | 117

Page 4
Page 5
Southern Hospitality UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Property improvements | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 October 2024 | 328,476 | 126,859 | 9,845 | 57,985
Additions | - | - | 595 | 25,490
Disposals | - | - | - | (14,590 )
As at 30 September 2025 | 328,476 | 126,859 | 10,440 | 68,885
Depreciation
As at 1 October 2024 | 14,781 | 108,061 | 4,364 | 30,966
Provided during the period | 6,570 | 410 | 697 | 6,832
Disposals | - | - | - | (9,651 )
As at 30 September 2025 | 21,351 | 108,471 | 5,061 | 28,147
Net Book Value
As at 30 September 2025 | 307,125 | 18,388 | 5,379 | 40,738
As at 1 October 2024 | 313,695 | 18,798 | 5,481 | 27,019

| Fixtures & Fittings | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 80,561 | 603,726
Additions | 2,339 | 28,424
Disposals | - | (14,590 )
As at 30 September 2025 | 82,900 | 617,560
Depreciation
As at 1 October 2024 | 59,842 | 218,014
Provided during the period | 5,765 | 20,274
Disposals | - | (9,651 )
As at 30 September 2025 | 65,607 | 228,637
Net Book Value
As at 30 September 2025 | 17,293 | 388,923
As at 1 October 2024 | 20,719 | 385,712

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 93,000 |  | 27,200

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Page 6
Southern Hospitality UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 68,734 |  | 68,754
Amounts owed by participating interests | 289,244 |  | 334,782
Other debtors | 60,403 |  | 44,121
| 418,381 |  | 447,657

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 51,456 |  | 36,909
Bank loans and overdrafts | 74,786 |  | 87,395
Other creditors | 35,060 |  | 6,596
Taxation and social security | 114,034 |  | 57,690
| 275,336 |  | 188,590

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 122,917 |  | 93,533

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 13,305 | 13,305
Reversals | 2,195 | 2,195
Balance at 30 September 2025 | 15,500 | 15,500

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 945 |  | 945

12. Related Party Transactions
Included within Amounts owed by participating interests at the year end is an amount of £15,000 (2024: £15,000) owed to the company by Rebirth Capital; along with £274,245 (2024: £319,782) owed to the company by Global Giving Solutions Ltd.
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