Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10503094 Mr William Prince Mr Tommie Nisula iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10503094 2024-08-31 10503094 2025-08-31 10503094 2024-09-01 2025-08-31 10503094 frs-core:CurrentFinancialInstruments 2025-08-31 10503094 frs-core:Non-currentFinancialInstruments 2025-08-31 10503094 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10503094 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 10503094 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10503094 frs-core:NetGoodwill 2025-08-31 10503094 frs-core:NetGoodwill 2024-09-01 2025-08-31 10503094 frs-core:NetGoodwill 2024-08-31 10503094 frs-core:OtherResidualIntangibleAssets 2025-08-31 10503094 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 10503094 frs-core:OtherResidualIntangibleAssets 2024-08-31 10503094 frs-core:PlantMachinery 2025-08-31 10503094 frs-core:PlantMachinery 2024-09-01 2025-08-31 10503094 frs-core:PlantMachinery 2024-08-31 10503094 frs-core:SharePremium 2025-08-31 10503094 frs-core:ShareCapital 2025-08-31 10503094 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10503094 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10503094 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10503094 frs-bus:SmallEntities 2024-09-01 2025-08-31 10503094 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10503094 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10503094 frs-bus:Director1 2024-09-01 2025-08-31 10503094 frs-bus:Director2 2024-09-01 2025-08-31 10503094 frs-countries:EnglandWales 2024-09-01 2025-08-31 10503094 2023-08-31 10503094 2024-08-31 10503094 2023-09-01 2024-08-31 10503094 frs-core:CurrentFinancialInstruments 2024-08-31 10503094 frs-core:Non-currentFinancialInstruments 2024-08-31 10503094 frs-core:SharePremium 2024-08-31 10503094 frs-core:ShareCapital 2024-08-31 10503094 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10503094
SPACE VAC TECHNOLOGIES GROUP LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
Linear Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10503094
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 6,309
Tangible Assets 5 16,078 9,678
16,078 15,987
CURRENT ASSETS
Stocks 6 183,357 129,119
Debtors 7 607,079 2,040,777
Cash at bank and in hand 25,439 52,888
815,875 2,222,784
Creditors: Amounts Falling Due Within One Year 8 (976,168 ) (2,176,346 )
NET CURRENT ASSETS (LIABILITIES) (160,293 ) 46,438
TOTAL ASSETS LESS CURRENT LIABILITIES (144,215 ) 62,425
Creditors: Amounts Falling Due After More Than One Year 9 (11,476 ) (19,472 )
NET (LIABILITIES)/ASSETS (155,691 ) 42,953
CAPITAL AND RESERVES
Called up share capital 10 2,330 2,330
Share premium account 149,550 149,550
Profit and Loss Account (307,571 ) (108,927 )
SHAREHOLDERS' FUNDS (155,691) 42,953
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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
Mr Tommie Nisula
Director
26/05/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
SPACE VAC TECHNOLOGIES GROUP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10503094 . The registered office is Unit 3, Jbj Business Park Northampton Road, Blisworth, Northampton, NN7 3DW.
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 6.6 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. It is amortised to profit and loss account over its estimated economic life of 6.6 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on straight line
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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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: 7 (2024: 8)
7 8
4. Intangible Assets
Goodwill Other Intangible Assets Total
£ £ £
Cost
As at 1 September 2024 25,000 45,932 70,932
As at 31 August 2025 25,000 45,932 70,932
Amortisation
As at 1 September 2024 25,000 39,623 64,623
Provided during the period - 6,309 6,309
As at 31 August 2025 25,000 45,932 70,932
Net Book Value
As at 31 August 2025 - - -
As at 1 September 2024 - 6,309 6,309
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2024 105,475
Additions 11,801
As at 31 August 2025 117,276
Depreciation
As at 1 September 2024 95,797
Provided during the period 5,401
As at 31 August 2025 101,198
Net Book Value
As at 31 August 2025 16,078
As at 1 September 2024 9,678
6. Stocks
2025 2024
£ £
Materials 183,357 129,119
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 576,830 1,991,204
Prepayments and accrued income 7,167 17,156
Other debtors 1,200 -
VAT 21,882 32,417
607,079 2,040,777
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 461,076 531,146
Bank loans and overdrafts 8,000 8,000
Corporation tax (8,775 ) -
Other taxes and social security 10,312 9,528
Accruals and deferred income 8,170 8,170
Amounts owed to group undertakings 497,385 1,619,502
976,168 2,176,346
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,476 19,472
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,330 2,330
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