Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10389274 Mrs Kellie Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10389274 2024-09-30 10389274 2025-09-30 10389274 2024-10-01 2025-09-30 10389274 frs-core:CurrentFinancialInstruments 2025-09-30 10389274 frs-core:Non-currentFinancialInstruments 2025-09-30 10389274 frs-core:BetweenOneFiveYears 2025-09-30 10389274 frs-core:ComputerEquipment 2025-09-30 10389274 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10389274 frs-core:ComputerEquipment 2024-09-30 10389274 frs-core:PlantMachinery 2025-09-30 10389274 frs-core:PlantMachinery 2024-10-01 2025-09-30 10389274 frs-core:PlantMachinery 2024-09-30 10389274 frs-core:ShareCapital 2025-09-30 10389274 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10389274 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10389274 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10389274 frs-bus:SmallEntities 2024-10-01 2025-09-30 10389274 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10389274 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10389274 frs-bus:Director1 2024-10-01 2025-09-30 10389274 frs-countries:EnglandWales 2024-10-01 2025-09-30 10389274 2023-09-30 10389274 2024-09-30 10389274 2023-10-01 2024-09-30 10389274 frs-core:CurrentFinancialInstruments 2024-09-30 10389274 frs-core:Non-currentFinancialInstruments 2024-09-30 10389274 frs-core:BetweenOneFiveYears 2024-09-30 10389274 frs-core:ShareCapital 2024-09-30 10389274 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10389274
SMI Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
JSA Partners London Limited
9a Wick Road Business Park
Wick Road
Burnham On Crouch
CM0 8LT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10389274
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,943 15,783
12,943 15,783
CURRENT ASSETS
Stocks 5 1,000 1,250
Debtors 6 17,103 24,675
Cash at bank and in hand 50 50
18,153 25,975
Creditors: Amounts Falling Due Within One Year 7 (17,813 ) (18,707 )
NET CURRENT ASSETS (LIABILITIES) 340 7,268
TOTAL ASSETS LESS CURRENT LIABILITIES 13,283 23,051
Creditors: Amounts Falling Due After More Than One Year 8 (13,788 ) (22,596 )
NET (LIABILITIES)/ASSETS (505 ) 455
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (605 ) 355
SHAREHOLDERS' FUNDS (505) 455
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For the year ending 30 September 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 her 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
Mrs Kellie Smith
Director
8 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SMI Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10389274 . The registered office is 9a Wick Road, C/O Jsa Partners Accountants, Burnham-On-Crouch, Essex, CM0 8FA.
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. 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 Straight Line 18%
Computer Equipment Straight Line 18%
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 23,968 4,497 28,465
As at 30 September 2025 23,968 4,497 28,465
Depreciation
As at 1 October 2024 10,655 2,027 12,682
Provided during the period 2,396 444 2,840
As at 30 September 2025 13,051 2,471 15,522
Net Book Value
As at 30 September 2025 10,917 2,026 12,943
As at 1 October 2024 13,313 2,470 15,783
5. Stocks
2025 2024
£ £
Stock - 1,250
Materials 1,000 -
1,000 1,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 10,599
Amounts recoverable on contracts 13,355 10,328
Other debtors 3,748 3,748
17,103 24,675
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 550 (1 )
Bank loans and overdrafts 6,516 7,961
Other creditors 9,863 9,863
Taxation and social security 884 884
17,813 18,707
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,287 15,395
Bank loans 2,501 7,201
13,788 22,596
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 11,287 15,395
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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