Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08708335 Mr Geoffrey Ewbank Mr Kevin Ewbank iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08708335 2024-09-30 08708335 2025-09-30 08708335 2024-10-01 2025-09-30 08708335 frs-core:CurrentFinancialInstruments 2025-09-30 08708335 frs-core:Non-currentFinancialInstruments 2025-09-30 08708335 frs-core:ComputerEquipment 2025-09-30 08708335 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08708335 frs-core:ComputerEquipment 2024-09-30 08708335 frs-core:FurnitureFittings 2025-09-30 08708335 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08708335 frs-core:FurnitureFittings 2024-09-30 08708335 frs-core:NetGoodwill 2025-09-30 08708335 frs-core:NetGoodwill 2024-09-30 08708335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 08708335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08708335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 08708335 frs-core:MotorVehicles 2025-09-30 08708335 frs-core:MotorVehicles 2024-10-01 2025-09-30 08708335 frs-core:MotorVehicles 2024-09-30 08708335 frs-core:PlantMachinery 2025-09-30 08708335 frs-core:PlantMachinery 2024-10-01 2025-09-30 08708335 frs-core:PlantMachinery 2024-09-30 08708335 frs-core:ShareCapital 2025-09-30 08708335 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08708335 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08708335 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08708335 frs-bus:SmallEntities 2024-10-01 2025-09-30 08708335 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08708335 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08708335 frs-bus:Director1 2024-10-01 2025-09-30 08708335 frs-bus:Director2 2024-10-01 2025-09-30 08708335 frs-countries:EnglandWales 2024-10-01 2025-09-30 08708335 2023-09-30 08708335 2024-09-30 08708335 2023-10-01 2024-09-30 08708335 frs-core:CurrentFinancialInstruments 2024-09-30 08708335 frs-core:Non-currentFinancialInstruments 2024-09-30 08708335 frs-core:ShareCapital 2024-09-30 08708335 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08708335
Smokshop Limited
Financial Statements
For The Year Ended 30 September 2025
Smokshop Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Smokshop Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08708335

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 332,550 |  | 331,213
|  |  | 332,550 |  | 331,213
CURRENT ASSETS
Stocks | 6 | 40,139 |  | 43,056 |
Debtors | 7 | 1,345,067 |  | 1,348,678 |
Cash at bank and in hand |  | 19,900 |  | 16,387 |
|  | 1,405,106 |  | 1,408,121 |
Creditors: Amounts Falling Due Within One Year | 8 | (62,552 ) |  | (77,121 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,342,554 |  | 1,331,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,675,104 |  | 1,662,213
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (7,224 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (763 ) |  | -
NET ASSETS |  |  | 1,674,341 |  | 1,654,989
CAPITAL AND RESERVES
Called up share capital | 10 |  | 12 |  | 12
Profit and Loss Account |  |  | 1,674,329 |  | 1,654,977
SHAREHOLDERS' FUNDS |  |  | 1,674,341 |  | 1,654,989

Page 1
Page 2
Smokshop Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 Geoffrey Ewbank Director
17/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Smokshop Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Smokshop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08708335 . The registered office is Unit 13, North Norfolk Business Centre, Cromer, Norfolk, NR27 9RQ.
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.
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 | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

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.
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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
Page 3
Page 4
Smokshop Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 300,000
As at 30 September 2025 | 300,000
Amortisation
As at 1 October 2024 | 300,000
As at 30 September 2025 | 300,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 325,000 | 213 | 13,342 | 24,736
Additions | - | 196 | - | 2,795
As at 30 September 2025 | 325,000 | 409 | 13,342 | 27,531
Depreciation
As at 1 October 2024 | - | 72 | 12,020 | 21,675
Provided during the period | - | 67 | 330 | 1,464
As at 30 September 2025 | - | 139 | 12,350 | 23,139
Net Book Value
As at 30 September 2025 | 325,000 | 270 | 992 | 4,392
As at 1 October 2024 | 325,000 | 141 | 1,322 | 3,061

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 7,997 | 371,288
Additions | 1,707 | 4,698
As at 30 September 2025 | 9,704 | 375,986

...CONTINUED
Page 4
Page 5
Smokshop Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 6,308 | 40,075
Provided during the period | 1,500 | 3,361
As at 30 September 2025 | 7,808 | 43,436
Net Book Value
As at 30 September 2025 | 1,896 | 332,550
As at 1 October 2024 | 1,689 | 331,213

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 40,139 |  | 43,056

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,345,067 |  | 1,349,668
Due after more than one year
Other debtors | - |  | (990)
| 1,345,067 |  | 1,348,678

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,741 |  | 12,634
Bank loans and overdrafts | 7,012 |  | 10,083
Other creditors | 18,514 |  | 14,014
Taxation and social security | 23,285 |  | 40,390
| 62,552 |  | 77,121

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,224

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12 |  | 12

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