Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 27 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15241209 Mrs Lisa Rogers Mrs Lisa Rogers true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15241209 2024-10-31 15241209 2025-10-31 15241209 2024-11-01 2025-10-31 15241209 frs-core:CurrentFinancialInstruments 2025-10-31 15241209 frs-core:ComputerEquipment 2025-10-31 15241209 frs-core:ComputerEquipment 2024-11-01 2025-10-31 15241209 frs-core:ComputerEquipment 2024-10-31 15241209 frs-core:ShareCapital 2025-10-31 15241209 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15241209 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15241209 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15241209 frs-bus:SmallEntities 2024-11-01 2025-10-31 15241209 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15241209 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15241209 1 2024-11-01 2025-10-31 15241209 frs-bus:Director1 2024-11-01 2025-10-31 15241209 frs-countries:EnglandWales 2024-11-01 2025-10-31 15241209 2023-10-26 15241209 2024-10-31 15241209 2023-10-27 2024-10-31 15241209 frs-core:CurrentFinancialInstruments 2024-10-31 15241209 frs-core:ShareCapital 2024-10-31 15241209 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15241209
THE SAPPHIRE RUNNING COMPANY LIMITED
Financial Statements
For The Year Ended 31 October 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15241209
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 503 751
503 751
CURRENT ASSETS
Debtors 5 657 2,275
Cash at bank and in hand 461 1,037
1,118 3,312
Creditors: Amounts Falling Due Within One Year 6 (38,280 ) (29,091 )
NET CURRENT ASSETS (LIABILITIES) (37,162 ) (25,779 )
TOTAL ASSETS LESS CURRENT LIABILITIES (36,659 ) (25,028 )
NET LIABILITIES (36,659 ) (25,028 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (36,660 ) (25,029 )
SHAREHOLDERS' FUNDS (36,659) (25,028)
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Page 2
For the year ending 31 October 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 Lisa Rogers
Director
16/06/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
THE SAPPHIRE RUNNING COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 15241209 . The registered office is 1 Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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:
Computer Equipment 33% straight line basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 1,120
As at 31 October 2025 1,120
Depreciation
As at 1 November 2024 369
Provided during the period 248
As at 31 October 2025 617
Net Book Value
As at 31 October 2025 503
As at 1 November 2024 751
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5. Debtors
2025 2024
£ £
Due within one year
VAT 657 2,275
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 154 -
Director's loan account 38,126 29,091
38,280 29,091
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Lisa Rogers by virtue of her ownership of 100% of the issued share capital in the company.
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