Acorah Software Products - Accounts Production 19.1.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04254519 James Sanderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04254519 2024-09-30 04254519 2025-09-30 04254519 2024-10-01 2025-09-30 04254519 frs-core:CurrentFinancialInstruments 2025-09-30 04254519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 04254519 frs-core:FurnitureFittings 2025-09-30 04254519 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04254519 frs-core:FurnitureFittings 2024-09-30 04254519 frs-core:OtherResidualIntangibleAssets 2025-09-30 04254519 frs-core:OtherResidualIntangibleAssets 2024-09-30 04254519 frs-core:ShareCapital 2025-09-30 04254519 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04254519 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04254519 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04254519 frs-bus:SmallEntities 2024-10-01 2025-09-30 04254519 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04254519 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04254519 frs-bus:Director1 2024-10-01 2025-09-30 04254519 frs-countries:EnglandWales 2024-10-01 2025-09-30 04254519 2023-09-30 04254519 2024-09-30 04254519 2023-10-01 2024-09-30 04254519 frs-core:CurrentFinancialInstruments 2024-09-30 04254519 frs-core:ShareCapital 2024-09-30 04254519 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04254519
Sanderson Select Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Lynton Foster
Chartered Certified Accountants and Registered Auditors
Suite 202
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Sanderson Select Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Sanderson Select Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Director | James Sanderson
Company Number | 04254519
Registered Office | 42-44 Clarendon Road C/O Lynton Foster
| Suite 202
| Watford
| Hertfordshire
| WD17 1JJ
Accountants | Lynton Foster
| Chartered Certified Accountants and Registered Auditors
| Suite 202
| 42-44 Clarendon Road
| Watford
| Hertfordshire
| WD17 1JJ

Page 1
Page 2
Sanderson Select Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04254519

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 26,764 |  | 26,764
Tangible Assets | 5 |  | 899 |  | 469
|  |  | 27,663 |  | 27,233
CURRENT ASSETS
Stocks | 6 | 1,865 |  | 2,184 |
Debtors | 7 | 5,119 |  | 5,488 |
Cash at bank and in hand |  | 910 |  | 3,091 |
|  | 7,894 |  | 10,763 |
Creditors: Amounts Falling Due Within One Year | 8 | (86,296 ) |  | (96,265 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (78,402 ) |  | (85,502 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (50,739 ) |  | (58,269 )
NET LIABILITIES |  |  | (50,739 ) |  | (58,269 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (50,839 ) |  | (58,369 )
SHAREHOLDERS' FUNDS |  |  | (50,739) |  | (58,269)

Page 2
Page 3
Sanderson Select Limited
Balance Sheet (continued)
As At 30 September 2025
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 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

James Sanderson Director
23rd June 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Sanderson Select Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Sanderson Select Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04254519 . The registered office is 42-44 Clarendon Road C/O Lynton Foster, Suite 202, Watford, Hertfordshire, WD17 1JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis given the continuing financial support of its Director.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise the cost of franchises from which the comoany derives income streams.
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:

Furniture, Fixtures & Equipment | Three and five years on cost

Page 4
Page 5
Sanderson Select Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 5
Page 6
Sanderson Select Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.9. Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.10. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 26,764
As at 30 September 2025 | 26,764
Net Book Value
As at 30 September 2025 | 26,764
As at 1 October 2024 | 26,764

The carrying amount of this asset is £26764 and the remaining amortisation period is indefinite. Intangible assets represent the cost of franchises and entitlements to income streams. Such entitlements are dependant on the financial status of the marketing organisations which granted the respective franchises and marketing concessions and not dependant on any time frames. In respect of the marketing agreements the contract incorporates a buy back clause underpinning cost. In the opinion of the Director the marketing organisations as referred to above are of considerable substance and given that the income streams will continue for a indefinite period amortisation of the cost of such concessions are not required.
Page 6
Page 7
Sanderson Select Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Furniture, Fixtures & Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 4,611
Additions | 823
Disposals | (4,112 )
As at 30 September 2025 | 1,322
Depreciation
As at 1 October 2024 | 4,142
Provided during the period | 388
Disposals | (4,107 )
As at 30 September 2025 | 423
Net Book Value
As at 30 September 2025 | 899
As at 1 October 2024 | 469

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Goods for resale | 1,865 |  | 2,184

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,919 |  | 4,218
Prepayments and accrued income | - |  | 70
Other debtors | 1,200 |  | 1,200
| 5,119 |  | 5,488

Page 7
Page 8
Sanderson Select Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 569 |  | 219
Other taxes and social security | 808 |  | 2,719
Accruals | 242 |  | 454
Director's loan account | 84,677 |  | 92,873
| 86,296 |  | 96,265

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
At the Balance Sheet date the Director, JD Sanderson was owed £84,677 (92,873 - 2024) such sum loaned to the company an interest free basis.
Page 8