Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07120154 Ms Jayne Smith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07120154 2024-12-31 07120154 2025-12-31 07120154 2025-01-01 2025-12-31 07120154 frs-core:CurrentFinancialInstruments 2025-12-31 07120154 frs-core:ComputerEquipment 2025-12-31 07120154 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07120154 frs-core:ComputerEquipment 2024-12-31 07120154 frs-core:FurnitureFittings 2025-12-31 07120154 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07120154 frs-core:FurnitureFittings 2024-12-31 07120154 frs-core:NetGoodwill 2025-12-31 07120154 frs-core:NetGoodwill 2025-01-01 2025-12-31 07120154 frs-core:NetGoodwill 2024-12-31 07120154 frs-core:ShareCapital 2025-12-31 07120154 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07120154 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07120154 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07120154 frs-bus:SmallEntities 2025-01-01 2025-12-31 07120154 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07120154 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07120154 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07120154 frs-bus:OrdinaryShareClass1 2025-12-31 07120154 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 07120154 frs-bus:OrdinaryShareClass2 2025-12-31 07120154 1 2025-01-01 2025-12-31 07120154 frs-bus:Director1 2025-01-01 2025-12-31 07120154 frs-countries:Afghanistan 2025-01-01 2025-12-31 07120154 2023-12-31 07120154 2024-12-31 07120154 2024-01-01 2024-12-31 07120154 frs-core:CurrentFinancialInstruments 2024-12-31 07120154 frs-core:ShareCapital 2024-12-31 07120154 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07120154 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 07120154 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31
Registered number: 07120154
Jayne Smith Design Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
B&L Accountants Ltd
Jayne Smith Design Ltd
Contents
Contents

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

Page 1
Jayne Smith Design Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07120154

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,800 |  | 7,800
|  |  | 7,800 |  | 7,800
CURRENT ASSETS
Debtors | 6 | 1,975 |  | - |
Cash at bank and in hand |  | 3,797 |  | 1,693 |
|  | 5,772 |  | 1,693 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,071 ) |  | (10,497 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,299 ) |  | (8,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,499 ) |  | (1,004 )
NET LIABILITIES |  |  | (1,499 ) |  | (1,004 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | (1,503 ) |  | (1,008 )
SHAREHOLDERS' FUNDS |  |  | (1,499) |  | (1,004)

Page 1
Page 2
Jayne Smith Design Ltd
Balance Sheet (continued)
As At 31 December 2025
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 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

Ms Jayne Smith Director
12/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Jayne Smith Design Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Jayne Smith Design Ltd Registered number 07120154 is a limited by shares company incorporated in Afghanistan. The Registered Office is 6 Wall Close, Lawley Village, Telford, TF4 2GR.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 20%
Computer Equipment | 20%

2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 9,000
Additions | 1,000
As at 31 December 2025 | 10,000
Amortisation
As at 1 January 2025 | 1,200
Provided during the period | 1,000
As at 31 December 2025 | 2,200
Net Book Value
As at 31 December 2025 | 7,800
As at 1 January 2025 | 7,800

Page 3
Page 4
Jayne Smith Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 437 | 811 | 1,248
As at 31 December 2025 | 437 | 811 | 1,248
Depreciation
As at 1 January 2025 | 437 | 811 | 1,248
As at 31 December 2025 | 437 | 811 | 1,248
Net Book Value
As at 31 December 2025 | - | - | -
As at 1 January 2025 | - | - | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,975 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 500 |  | 500
Director's loan account | 14,571 |  | 9,997
| 15,071 |  | 10,497

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.000 each | 1 |  | 1
3 Ordinary A shares of £ 1.000 each | 3 |  | 3
| 4 |  | 4

9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
11. Ultimate Controlling Party
The company's ultimate controlling party is Jayne Smith by virtue of her ownership of 100% of the issued share capital in the company.
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