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 04279567 A Gilbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04279567 2024-08-31 04279567 2025-08-31 04279567 2024-09-01 2025-08-31 04279567 frs-core:CurrentFinancialInstruments 2025-08-31 04279567 frs-core:ShareCapital 2025-08-31 04279567 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04279567 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04279567 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04279567 frs-bus:SmallEntities 2024-09-01 2025-08-31 04279567 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04279567 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04279567 frs-bus:Director1 2024-09-01 2025-08-31 04279567 frs-countries:EnglandWales 2024-09-01 2025-08-31 04279567 2023-08-31 04279567 2024-08-31 04279567 2023-09-01 2024-08-31 04279567 frs-core:CurrentFinancialInstruments 2024-08-31 04279567 frs-core:ShareCapital 2024-08-31 04279567 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04279567
Global Software Systems (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04279567
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 95 371
Cash at bank and in hand 18,411 13,970
18,506 14,341
Creditors: Amounts Falling Due Within One Year 5 (8,967 ) (2,526 )
NET CURRENT ASSETS (LIABILITIES) 9,539 11,815
TOTAL ASSETS LESS CURRENT LIABILITIES 9,539 11,815
NET ASSETS 9,539 11,815
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 9,538 11,814
SHAREHOLDERS' FUNDS 9,539 11,815
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
A Gilbert
Director
9 April 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Global Software Systems (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04279567 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 371
Other debtors 95 -
95 371
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,421 1,204
VAT 305 62
Accruals and deferred income 1,300 1,260
Amounts owed to related parties 4,941 -
8,967 2,526
Amounts owed to related parties comprise £4,941 due to Global Software Systems Limited, a company registered in Hong Kong, and under common control as both companies are subsidiaries of an Australian company Sabrosa Pty Ltd. This loan is interest free, unsecured and repayable on demand.
Page 2
Page 3
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3