Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12006713 Mrs Raxika patel Mr Nahendrabhai Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12006713 2025-03-31 12006713 2026-03-31 12006713 2025-04-01 2026-03-31 12006713 frs-core:Non-currentFinancialInstruments 2026-03-31 12006713 frs-core:ShareCapital 2026-03-31 12006713 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12006713 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12006713 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12006713 frs-bus:SmallEntities 2025-04-01 2026-03-31 12006713 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12006713 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12006713 frs-bus:Director1 2025-04-01 2026-03-31 12006713 frs-bus:Director2 2025-04-01 2026-03-31 12006713 frs-countries:EnglandWales 2025-04-01 2026-03-31 12006713 2024-03-31 12006713 2025-03-31 12006713 2024-04-01 2025-03-31 12006713 frs-core:Non-currentFinancialInstruments 2025-03-31 12006713 frs-core:ShareCapital 2025-03-31 12006713 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12006713
SBP Capital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12006713
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,134,818 1,134,818
1,134,818 1,134,818
CURRENT ASSETS
Debtors 3,746 4,605
Cash at bank and in hand 6,100 2,026
9,846 6,631
Creditors: Amounts Falling Due Within One Year (845,332 ) (817,173 )
NET CURRENT ASSETS (LIABILITIES) (835,486 ) (810,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES 299,332 324,276
Creditors: Amounts Falling Due After More Than One Year (140,254 ) (187,761 )
NET ASSETS 159,078 136,515
CAPITAL AND RESERVES
Called up share capital 5 200 200
Profit and Loss Account 158,878 136,315
SHAREHOLDERS' FUNDS 159,078 136,515
Page 1
Page 2
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 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 Nahendrabhai Patel
Director
29/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SBP Capital Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
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Page 4
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 1,134,818
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
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