Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05397087 Mrs Gaynor Williams Mr Creighton Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05397087 2025-03-31 05397087 2026-03-31 05397087 2025-04-01 2026-03-31 05397087 frs-core:ComputerEquipment 2026-03-31 05397087 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05397087 frs-core:ComputerEquipment 2025-03-31 05397087 frs-core:FurnitureFittings 2026-03-31 05397087 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05397087 frs-core:FurnitureFittings 2025-03-31 05397087 frs-core:ShareCapital 2026-03-31 05397087 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05397087 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05397087 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05397087 frs-bus:SmallEntities 2025-04-01 2026-03-31 05397087 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05397087 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05397087 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05397087 frs-bus:OrdinaryShareClass1 2026-03-31 05397087 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 05397087 frs-bus:OrdinaryShareClass3 2026-03-31 05397087 frs-bus:Director1 2025-04-01 2026-03-31 05397087 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05397087 frs-countries:EnglandWales 2025-04-01 2026-03-31 05397087 2024-03-31 05397087 2025-03-31 05397087 2024-04-01 2025-03-31 05397087 frs-core:ShareCapital 2025-03-31 05397087 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05397087 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05397087 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31
Registered number: 05397087
S.E.M. Services Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
James Khan
S.E.M. Services Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
S.E.M. Services Ltd.
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05397087

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,171 |  | 2,520
|  |  | 2,171 |  | 2,520
CURRENT ASSETS
Debtors |  | 5,815 |  | 4,017 |
Cash at bank and in hand |  | 427 |  | 343 |
|  | 6,242 |  | 4,360 |
Creditors: Amounts Falling Due Within One Year |  | (7,256 ) |  | (2,120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,014 ) |  | 2,240
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,157 |  | 4,760
NET ASSETS |  |  | 1,157 |  | 4,760
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,001 |  | 1,001
Profit and Loss Account |  |  | 156 |  | 3,759
SHAREHOLDERS' FUNDS |  |  | 1,157 |  | 4,760

Page 1
Page 2
S.E.M. Services Ltd.
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 her 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

Mrs Gaynor Williams Director
13/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
S.E.M. Services Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
S.E.M. Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05397087 . The registered office is 20 Heol Leubren, Pencoedtre Village, Barry, Vale Of Glamorgan, CF63 1HG.
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 | 10% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current 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 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: 4 (2025: 3)
4 3
Page 3
Page 4
S.E.M. Services Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 442 | 21,056 | 21,498
Additions | - | 628 | 628
As at 31 March 2026 | 442 | 21,684 | 22,126
Depreciation
As at 1 April 2025 | 371 | 18,607 | 18,978
Provided during the period | 7 | 970 | 977
As at 31 March 2026 | 378 | 19,577 | 19,955
Net Book Value
As at 31 March 2026 | 64 | 2,107 | 2,171
As at 1 April 2025 | 71 | 2,449 | 2,520

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.000 each | 1,000 |  | 1,000
1 Ordinary B shares of £ 1.000 each | 1 |  | 1
| 1,001 |  | 1,001

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