Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12342552 L Blanquet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12342552 2025-03-31 12342552 2026-03-31 12342552 2025-04-01 2026-03-31 12342552 frs-core:CurrentFinancialInstruments 2026-03-31 12342552 frs-core:ComputerEquipment 2026-03-31 12342552 frs-core:ComputerEquipment 2025-04-01 2026-03-31 12342552 frs-core:ComputerEquipment 2025-03-31 12342552 frs-core:ShareCapital 2026-03-31 12342552 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12342552 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12342552 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12342552 frs-bus:SmallEntities 2025-04-01 2026-03-31 12342552 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12342552 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12342552 frs-bus:Director1 2025-04-01 2026-03-31 12342552 frs-countries:EnglandWales 2025-04-01 2026-03-31 12342552 2024-03-31 12342552 2025-03-31 12342552 2024-04-01 2025-03-31 12342552 frs-core:CurrentFinancialInstruments 2025-03-31 12342552 frs-core:ShareCapital 2025-03-31 12342552 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12342552
FTSMART ADVISOR LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Pi Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12342552
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,060 3,593
4,060 3,593
CURRENT ASSETS
Debtors 5 42,021 27,535
Cash at bank and in hand 308,089 170,847
350,110 198,382
Creditors: Amounts Falling Due Within One Year 6 (182,736 ) (108,784 )
NET CURRENT ASSETS (LIABILITIES) 167,374 89,598
TOTAL ASSETS LESS CURRENT LIABILITIES 171,434 93,191
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,015 ) (898 )
NET ASSETS 170,419 92,293
CAPITAL AND RESERVES
Called up share capital 7 10 10
Income Statement 170,409 92,283
SHAREHOLDERS' FUNDS 170,419 92,293
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For the year ending 31 March 2026 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 Income Statement.
On behalf of the board
L Blanquet
Director
21/07/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
FTSMART ADVISOR LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12342552 . The registered office is Pi Accountants The Brentano Suite, 915 High Road, London, N12 8QJ.
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.
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 25% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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 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: 2 (2025: 1)
2 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 6,124
Additions 2,663
As at 31 March 2026 8,787
Depreciation
As at 1 April 2025 2,531
Provided during the period 2,196
As at 31 March 2026 4,727
Net Book Value
As at 31 March 2026 4,060
As at 1 April 2025 3,593
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 38,301 25,937
Other debtors 3,720 1,598
42,021 27,535
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,988 8,836
Other creditors 51,679 11,575
Taxation and social security 125,069 88,373
182,736 108,784
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
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