Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 13385895 Mr John Smith Mr Joseph Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13385895 2025-05-31 13385895 2026-05-31 13385895 2025-06-01 2026-05-31 13385895 frs-core:Non-currentFinancialInstruments 2026-05-31 13385895 frs-core:ComputerEquipment 2026-05-31 13385895 frs-core:ComputerEquipment 2025-06-01 2026-05-31 13385895 frs-core:ComputerEquipment 2025-05-31 13385895 frs-core:MotorVehicles 2026-05-31 13385895 frs-core:MotorVehicles 2025-06-01 2026-05-31 13385895 frs-core:MotorVehicles 2025-05-31 13385895 frs-core:PlantMachinery 2026-05-31 13385895 frs-core:PlantMachinery 2025-06-01 2026-05-31 13385895 frs-core:PlantMachinery 2025-05-31 13385895 frs-core:ShareCapital 2026-05-31 13385895 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 13385895 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 13385895 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 13385895 frs-bus:SmallEntities 2025-06-01 2026-05-31 13385895 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 13385895 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 13385895 frs-bus:Director1 2025-06-01 2026-05-31 13385895 frs-bus:Director2 2025-06-01 2026-05-31 13385895 frs-countries:EnglandWales 2025-06-01 2026-05-31 13385895 2024-05-31 13385895 2025-05-31 13385895 2024-06-01 2025-05-31 13385895 frs-core:Non-currentFinancialInstruments 2025-05-31 13385895 frs-core:ShareCapital 2025-05-31 13385895 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 13385895
Smith Choice Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
James Khan
Smith Choice Engineering Ltd
Contents
Contents

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

Page 1
Smith Choice Engineering Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 13385895

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 29,618 |  | 34,845
|  |  | 29,618 |  | 34,845
CURRENT ASSETS
Cash at bank and in hand |  | 16,116 |  | 16,220 |
|  | 16,116 |  | 16,220 |
Creditors: Amounts Falling Due Within One Year |  | (2,738 ) |  | (1,005 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,378 |  | 15,215
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,996 |  | 50,060
Creditors: Amounts Falling Due After More Than One Year |  |  | (37,079 ) |  | (49,588 )
NET ASSETS |  |  | 5,917 |  | 472
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,817 |  | 372
SHAREHOLDERS' FUNDS |  |  | 5,917 |  | 472

Page 1
Page 2
Smith Choice Engineering Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year 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 Joseph Smith Director
09/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Smith Choice Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Smith Choice Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13385895 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.
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.
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:

Plant & Machinery | 15% Reducing Balance Method
Motor Vehicles | 15% Reducing Balance Method
Computer Equipment | 15% Reducing Balance Method

2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Smith Choice Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | 34,390 | 19,000 | 336 | 53,726
As at 31 May 2026 | 34,390 | 19,000 | 336 | 53,726
Depreciation
As at 1 June 2025 | 15,981 | 2,850 | 50 | 18,881
Provided during the period | 2,761 | 2,423 | 43 | 5,227
As at 31 May 2026 | 18,742 | 5,273 | 93 | 24,108
Net Book Value
As at 31 May 2026 | 15,648 | 13,727 | 243 | 29,618
As at 1 June 2025 | 18,409 | 16,150 | 286 | 34,845

5. Share Capital

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

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