Acorah Software Products - Accounts Production 19.2.450 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 May 2026 31 May 2026 09200462 Mr Kevin Smith Mrs Tina Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09200462 2025-03-31 09200462 2026-05-31 09200462 2025-04-01 2026-05-31 09200462 frs-core:CurrentFinancialInstruments 2026-05-31 09200462 frs-core:NetGoodwill 2026-05-31 09200462 frs-core:NetGoodwill 2025-04-01 2026-05-31 09200462 frs-core:NetGoodwill 2025-03-31 09200462 frs-core:PlantMachinery 2026-05-31 09200462 frs-core:PlantMachinery 2025-04-01 2026-05-31 09200462 frs-core:PlantMachinery 2025-03-31 09200462 frs-core:ShareCapital 2026-05-31 09200462 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 09200462 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-05-31 09200462 frs-bus:FilletedAccounts 2025-04-01 2026-05-31 09200462 frs-bus:SmallEntities 2025-04-01 2026-05-31 09200462 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-05-31 09200462 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-05-31 09200462 frs-bus:Director1 2025-04-01 2026-05-31 09200462 frs-bus:Director2 2025-04-01 2026-05-31 09200462 frs-countries:EnglandWales 2025-04-01 2026-05-31 09200462 2024-03-31 09200462 2025-03-31 09200462 2024-04-01 2025-03-31 09200462 frs-core:CurrentFinancialInstruments 2025-03-31 09200462 frs-core:ShareCapital 2025-03-31 09200462 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Smith Office Supplies Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 May 2026
Smith Office Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Smith Office Supplies Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 09200462

| 31 May 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 1,908
Tangible Assets | 5 |  | - |  | 1,150
|  |  | - |  | 3,058
CURRENT ASSETS
Stocks | 6 | - |  | 15,750 |
Debtors | 7 | 7,862 |  | 3,419 |
Cash at bank and in hand |  | 14,973 |  | 10,160 |
|  | 22,835 |  | 29,329 |
Creditors: Amounts Falling Due Within One Year | 8 | (28,874 ) |  | (35,173 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,039 ) |  | (5,844 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,039 ) |  | (2,786 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (219 )
NET LIABILITIES |  |  | (6,039 ) |  | (3,005 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (6,139 ) |  | (3,105 )
SHAREHOLDERS' FUNDS |  |  | (6,039) |  | (3,005)

Page 1
Page 2
Smith Office Supplies Limited
Balance Sheet (continued)
As At 31 May 2026
For the period ending 31 May 2026 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 Kevin Smith Director
9 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Smith Office Supplies Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 31 May 2026
Notes to the Financial Statements
1. General Information
Smith Office Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09200462 . The registered office is 7 Robins Close, Chippenham, SN14 6XU.
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. Going Concern Disclosure
As disclosed in the Directors' Report, the company ceased to trade on 31 May 2026. As a consequence, the directors have concluded that the going concern basis of preparation is no longer appropriate. Accordingly, the financial statements have been prepared on a basis other than going concern.
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.
2.4. 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. The company has now ceased to trade so the remaining value of goodwill has been written off.
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:

Plant & Machinery | 22% reducing balance

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.
Page 3
Page 4
Smith Office Supplies Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 12,000
Disposals | (12,000 )
As at 31 May 2026 | -

...CONTINUED
Page 4
Page 5
Smith Office Supplies Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026

Amortisation
As at 1 April 2025 | 10,092
Provided during the period | 742
Disposals | (10,834 )
As at 31 May 2026 | -
Net Book Value
As at 31 May 2026 | -
As at 1 April 2025 | 1,908

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 4,564
Disposals | (855 )
As at 31 May 2026 | 3,709
Depreciation
As at 1 April 2025 | 3,414
Provided during the period | 295
As at 31 May 2026 | 3,709
Net Book Value
As at 31 May 2026 | -
As at 1 April 2025 | 1,150

6. Stocks

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 15,750

Page 5
Page 6
Smith Office Supplies Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026
7. Debtors

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,381 |  | 3,419
Other taxes and social security | 481 |  | -
| 7,862 |  | 3,419

8. Creditors: Amounts Falling Due Within One Year

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,326 |  | 3,597
VAT | 614 |  | 552
Other creditors | 950 |  | 303
Directors' loan accounts | 18,984 |  | 30,721
| 28,874 |  | 35,173

9. Share Capital

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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