Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC363486 Mr Ian Slowey Miss Deborah Elliot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363486 2024-08-31 SC363486 2025-08-31 SC363486 2024-09-01 2025-08-31 SC363486 frs-core:CurrentFinancialInstruments 2025-08-31 SC363486 frs-core:Non-currentFinancialInstruments 2025-08-31 SC363486 frs-core:ComputerEquipment 2025-08-31 SC363486 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC363486 frs-core:ComputerEquipment 2024-08-31 SC363486 frs-core:FurnitureFittings 2025-08-31 SC363486 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC363486 frs-core:FurnitureFittings 2024-08-31 SC363486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 SC363486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC363486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 SC363486 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC363486 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC363486 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC363486 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC363486 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC363486 frs-core:RevaluationReserve 2024-08-31 SC363486 frs-core:RevaluationReserve 2025-08-31 SC363486 frs-core:ShareCapital 2025-08-31 SC363486 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC363486 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC363486 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC363486 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC363486 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC363486 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC363486 frs-bus:Director1 2024-09-01 2025-08-31 SC363486 frs-bus:Director1 2024-08-31 SC363486 frs-bus:Director1 2025-08-31 SC363486 frs-bus:Director2 2024-09-01 2025-08-31 SC363486 frs-countries:Scotland 2024-09-01 2025-08-31 SC363486 2023-08-31 SC363486 2024-08-31 SC363486 2023-09-01 2024-08-31 SC363486 frs-core:CurrentFinancialInstruments 2024-08-31 SC363486 frs-core:Non-currentFinancialInstruments 2024-08-31 SC363486 frs-core:RevaluationReserve 2024-08-31 SC363486 frs-core:ShareCapital 2024-08-31 SC363486 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC363486
Slam Time Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC363486
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 218,107 218,304
218,107 218,304
CURRENT ASSETS
Debtors 4 182 -
Cash at bank and in hand 55,520 50,939
55,702 50,939
Creditors: Amounts Falling Due Within One Year 5 (3,150 ) (4,325 )
NET CURRENT ASSETS (LIABILITIES) 52,552 46,614
TOTAL ASSETS LESS CURRENT LIABILITIES 270,659 264,918
Creditors: Amounts Falling Due After More Than One Year 6 (150,140 ) (150,140 )
NET ASSETS 120,519 114,778
CAPITAL AND RESERVES
Called up share capital 7 2 2
Revaluation reserve 9 30,030 30,030
Profit and Loss Account 90,487 84,746
SHAREHOLDERS' FUNDS 120,519 114,778
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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 Ian Slowey
Director
27/05/2026
The notes on pages 3 to 5 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 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.
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:
Freehold NA
Leasehold NA
Plant & Machinery NA
Motor Vehicles NA
Fixtures & Fittings 20% RBM
Computer Equipment 20% RBM
1.4. 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.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
3. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 30,030 184,970 3,347 4,331 222,678
Additions - - 580 - 580
As at 31 August 2025 30,030 184,970 3,927 4,331 223,258
Depreciation
As at 1 September 2024 - - 1,533 2,841 4,374
Provided during the period - - 479 298 777
As at 31 August 2025 - - 2,012 3,139 5,151
Net Book Value
As at 31 August 2025 30,030 184,970 1,915 1,192 218,107
As at 1 September 2024 30,030 184,970 1,814 1,490 218,304
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 182 -
182 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors - 168
Taxation and social security 3,150 4,157
3,150 4,325
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 150,140 150,140
150,140 150,140
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Ian Slowey (168 ) 662 (312 ) - 182
The above loan is unsecured, interest free and repayable on demand.
9. Reserves
Revaluation Reserve
£
As at 1 September 2024 30,030
As at 31 August 2025 30,030
10. General Information
Slam Time Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC363486 . The registered office is 15 Pilrig Heights, Edinburgh, EH6 5AB.
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