Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00666078 Mr Robert Offer Mr Charles Dunn Mr Trevor Scott Mr Richard Monson Mr Nicholas Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00666078 2024-12-31 00666078 2025-12-31 00666078 2025-01-01 2025-12-31 00666078 frs-core:CurrentFinancialInstruments 2025-12-31 00666078 frs-core:FurnitureFittings 2025-12-31 00666078 frs-core:FurnitureFittings 2025-01-01 2025-12-31 00666078 frs-core:FurnitureFittings 2024-12-31 00666078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00666078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00666078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00666078 frs-core:ShareCapital 2025-12-31 00666078 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00666078 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00666078 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00666078 frs-bus:SmallEntities 2025-01-01 2025-12-31 00666078 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00666078 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00666078 frs-bus:Director1 2025-01-01 2025-12-31 00666078 frs-bus:Director2 2025-01-01 2025-12-31 00666078 frs-bus:Director3 2025-01-01 2025-12-31 00666078 frs-bus:Director4 2025-01-01 2025-12-31 00666078 frs-bus:Director5 2025-01-01 2025-12-31 00666078 frs-countries:EnglandWales 2025-01-01 2025-12-31 00666078 2023-12-31 00666078 2024-12-31 00666078 2024-01-01 2024-12-31 00666078 frs-core:CurrentFinancialInstruments 2024-12-31 00666078 frs-core:ShareCapital 2024-12-31 00666078 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00666078
SOHO MILLS MANAGEMENT COMPANY LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Upton
Peter Upton Limited
Bridge House, 2 Bridge Avenue
Maidenhead
SL6 1RR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00666078
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,451 6,391
1,451 6,391
CURRENT ASSETS
Debtors 5 23,154 1,979
Cash at bank and in hand 96,678 107,644
119,832 109,623
Creditors: Amounts Falling Due Within One Year 6 (7,616 ) (9,831 )
NET CURRENT ASSETS (LIABILITIES) 112,216 99,792
TOTAL ASSETS LESS CURRENT LIABILITIES 113,667 106,183
NET ASSETS 113,667 106,183
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 113,567 106,083
SHAREHOLDERS' FUNDS 113,667 106,183
Page 1
Page 2
For the year ending 31 December 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 Robert Offer
Director
22/06/2026
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
SOHO MILLS MANAGEMENT COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 00666078 . The registered office is Unit 19, Soho Mills, Wooburn Green, High Wycombe, Buckinghamshire, HP10 0PF.
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:
Freehold not depreciated
Fixtures & Fittings 25% on cost
2.4. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 100 87,982 88,082
As at 31 December 2025 100 87,982 88,082
Depreciation
As at 1 January 2025 - 81,691 81,691
Provided during the period - 4,940 4,940
As at 31 December 2025 - 86,631 86,631
Net Book Value
As at 31 December 2025 100 1,351 1,451
As at 1 January 2025 100 6,291 6,391
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 17,018 865
Prepayments and accrued income 543 543
VAT 5,593 571
23,154 1,979
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,295 5,034
Corporation tax 2,896 1,457
Other creditors 2,440 2,440
Accruals and deferred income 985 900
7,616 9,831
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4