Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05250894 Mr Martin Dawson Mr JTB Fielding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05250894 2024-10-31 05250894 2025-10-31 05250894 2024-11-01 2025-10-31 05250894 frs-core:CurrentFinancialInstruments 2025-10-31 05250894 frs-core:FurnitureFittings 2025-10-31 05250894 frs-core:FurnitureFittings 2024-11-01 2025-10-31 05250894 frs-core:FurnitureFittings 2024-10-31 05250894 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 05250894 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 05250894 frs-core:ShareCapital 2025-10-31 05250894 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05250894 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05250894 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05250894 frs-bus:SmallEntities 2024-11-01 2025-10-31 05250894 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05250894 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05250894 frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-core:ListedExchangeTraded 2024-10-31 05250894 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 05250894 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 05250894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 05250894 frs-bus:Director1 2024-11-01 2025-10-31 05250894 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 05250894 frs-countries:EnglandWales 2024-11-01 2025-10-31 05250894 2023-10-31 05250894 2024-10-31 05250894 2023-11-01 2024-10-31 05250894 frs-core:CurrentFinancialInstruments 2024-10-31 05250894 frs-core:ShareCapital 2024-10-31 05250894 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05250894
SBT Successors Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
The Tax Emporium Limited
SBT Successors Limited
Contents
Contents

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

Page 1
SBT Successors Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05250894

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 65,620 |  | 65,620
Investments | 5 |  | 1,290,587 |  | 1,340,642
|  |  | 1,356,207 |  | 1,406,262
CURRENT ASSETS
Debtors |  | 894 |  | - |
Cash at bank and in hand |  | 55,337 |  | 77,697 |
|  | 56,231 |  | 77,697 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,654 ) |  | (10,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 45,577 |  | 67,222
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,401,784 |  | 1,473,484
NET ASSETS |  |  | 1,401,784 |  | 1,473,484
CAPITAL AND RESERVES
Called up share capital | 7 |  | 581,501 |  | 581,501
Profit and Loss Account |  |  | 820,283 |  | 891,983
SHAREHOLDERS' FUNDS |  |  | 1,401,784 |  | 1,473,484

Page 1
Page 2
SBT Successors Limited
Balance Sheet (continued)
As At 31 October 2025
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 his 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 Martin Dawson Director
02/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SBT Successors Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
SBT Successors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05250894 . The registered office is 6 New Barn, Delph, Oldham, Lancashire, OL3 5TN.
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 rental income received or receivable.
Other income
Other income includes income received from listed investments held.
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:

Fixtures & Fittings | 20%

Listed investments have been included at the original cost less a provision for the decrease in value at the balance sheet date.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 96,500 | 140 | 96,640
As at 31 October 2025 | 96,500 | 140 | 96,640
Depreciation
As at 1 November 2024 | 30,880 | 140 | 31,020
As at 31 October 2025 | 30,880 | 140 | 31,020
Net Book Value
As at 31 October 2025 | 65,620 | - | 65,620
As at 1 November 2024 | 65,620 | - | 65,620

Page 3
Page 4
SBT Successors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,478,484
Additions | 142,097
Disposals | (190,976 )
As at 31 October 2025 | 1,429,605
Provision
As at 1 November 2024 | 137,842
Added in period | 1,176
As at 31 October 2025 | 139,018
Net Book Value
As at 31 October 2025 | 1,290,587
As at 1 November 2024 | 1,340,642

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,740 |  | 1,560
Director's loan account | 8,914 |  | 8,915
| 10,654 |  | 10,475

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 581,501 |  | 581,501

Page 4