Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05277200 Mr Michael Kammerling Mrs Sally Lacey Ms Reiss Rawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05277200 2024-11-30 05277200 2025-11-30 05277200 2024-12-01 2025-11-30 05277200 frs-core:CurrentFinancialInstruments 2025-11-30 05277200 frs-core:Non-currentFinancialInstruments 2025-11-30 05277200 frs-core:BetweenOneFiveYears 2025-11-30 05277200 frs-core:ComputerEquipment 2025-11-30 05277200 frs-core:ComputerEquipment 2024-12-01 2025-11-30 05277200 frs-core:ComputerEquipment 2024-11-30 05277200 frs-core:FurnitureFittings 2025-11-30 05277200 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05277200 frs-core:FurnitureFittings 2024-11-30 05277200 frs-core:MotorVehicles 2025-11-30 05277200 frs-core:MotorVehicles 2024-12-01 2025-11-30 05277200 frs-core:MotorVehicles 2024-11-30 05277200 frs-core:PlantMachinery 2025-11-30 05277200 frs-core:PlantMachinery 2024-12-01 2025-11-30 05277200 frs-core:PlantMachinery 2024-11-30 05277200 frs-core:WithinOneYear 2025-11-30 05277200 frs-core:ShareCapital 2025-11-30 05277200 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05277200 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05277200 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05277200 frs-bus:SmallEntities 2024-12-01 2025-11-30 05277200 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05277200 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05277200 frs-bus:Director1 2024-12-01 2025-11-30 05277200 frs-bus:Director2 2024-12-01 2025-11-30 05277200 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 05277200 frs-countries:EnglandWales 2024-12-01 2025-11-30 05277200 2023-11-30 05277200 2024-11-30 05277200 2023-12-01 2024-11-30 05277200 frs-core:CurrentFinancialInstruments 2024-11-30 05277200 frs-core:Non-currentFinancialInstruments 2024-11-30 05277200 frs-core:BetweenOneFiveYears 2024-11-30 05277200 frs-core:PlantMachinery 2023-12-01 2024-11-30 05277200 frs-core:WithinOneYear 2024-11-30 05277200 frs-core:ShareCapital 2024-11-30 05277200 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05277200
Tinder + Sparks Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05277200
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 49,599 64,306
49,599 64,306
CURRENT ASSETS
Debtors 4 667,977 711,103
Cash at bank and in hand 475,712 417,189
1,143,689 1,128,292
Creditors: Amounts Falling Due Within One Year 5 (523,438 ) (491,132 )
NET CURRENT ASSETS (LIABILITIES) 620,251 637,160
TOTAL ASSETS LESS CURRENT LIABILITIES 669,850 701,466
Creditors: Amounts Falling Due After More Than One Year 6 (28,265 ) (44,997 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,000 ) -
NET ASSETS 629,585 656,469
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 629,385 656,269
SHAREHOLDERS' FUNDS 629,585 656,469
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For the year ending 30 November 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
Mr Michael Kammerling
Director
21 May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
1.3. 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:
Office equipment 20% straight line
Motor vehicles 25% straight line
Fixtures and fittings 20% straight line
Computer equipment 30% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
1.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
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1.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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 asset reflects 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.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2024: 3)
8 3
3. Tangible Assets
Office equipment Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 9,153 51,750 1,500 28,946 91,349
Additions - - - 2,922 2,922
As at 30 November 2025 9,153 51,750 1,500 31,868 94,271
Depreciation
As at 1 December 2024 2,974 5,175 1,500 17,394 27,043
Provided during the period 1,036 12,075 - 4,518 17,629
As at 30 November 2025 4,010 17,250 1,500 21,912 44,672
Net Book Value
As at 30 November 2025 5,143 34,500 - 9,956 49,599
As at 1 December 2024 6,179 46,575 - 11,552 64,306
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Office equipment 34,500 47,438
34,500 47,438
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 512,134 548,093
Other debtors 155,843 163,010
667,977 711,103
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5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,065 10,065
Trade creditors 238,408 241,656
Bank loans and overdrafts 6,667 10,000
Other creditors 20,522 72,283
Taxation and social security 247,776 157,128
523,438 491,132
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,265 38,330
Bank loans - 6,667
28,265 44,997
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The maturity of these amounts is as follows:
Within one year 10,065 10,065
Between one and five years 28,265 38,330
38,330 48,395
38,330 48,395
8. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £96,246 (2024 : £143,468).
Interest was charged on the loan at rates of 2.25% and 3.75%, and the loan is repayable on demand.
9. General Information
Tinder + Sparks Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 05277200 . The registered office is 81 Rivington Street, London, EC2A 3AY.
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