Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10424854 Mr Jimmy Ip Ms Chuan Yue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10424854 2024-10-31 10424854 2025-10-31 10424854 2024-11-01 2025-10-31 10424854 frs-core:CurrentFinancialInstruments 2025-10-31 10424854 frs-core:ComputerEquipment 2025-10-31 10424854 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10424854 frs-core:ComputerEquipment 2024-10-31 10424854 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 10424854 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 10424854 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 10424854 frs-core:ShareCapital 2025-10-31 10424854 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10424854 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10424854 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10424854 frs-bus:SmallEntities 2024-11-01 2025-10-31 10424854 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10424854 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10424854 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 10424854 frs-bus:OrdinaryShareClass1 2025-10-31 10424854 frs-bus:Director1 2024-11-01 2025-10-31 10424854 frs-bus:Director2 2024-11-01 2025-10-31 10424854 frs-countries:EnglandWales 2024-11-01 2025-10-31 10424854 2023-10-31 10424854 2024-10-31 10424854 2023-11-01 2024-10-31 10424854 frs-core:CurrentFinancialInstruments 2024-10-31 10424854 frs-core:ShareCapital 2024-10-31 10424854 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10424854 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 10424854
GOLDEN SHOVEL LTD
Financial Statements
For The Year Ended 31 October 2025
Alvis & Company (Accountants) Ltd
GOLDEN SHOVEL LTD
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
GOLDEN SHOVEL LTD
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 10424854

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 6 |  | 255,328 |  | 255,328
|  |  | 255,328 |  | 255,328
CURRENT ASSETS
Debtors | 7 | 2,295 |  | 2,399 |
Cash at bank and in hand |  | 57,298 |  | 47,879 |
|  | 59,593 |  | 50,278 |
Creditors: Amounts Falling Due Within One Year | 8 | (312,143 ) |  | (309,084 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (252,550 ) |  | (258,806 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,778 |  | (3,478 )
NET ASSETS/(LIABILITIES) |  |  | 2,778 |  | (3,478 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 2,678 |  | (3,578 )
SHAREHOLDERS' FUNDS |  |  | 2,778 |  | (3,478)

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 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 Income Statement.
On behalf of the board

Mr Jimmy Ip Director
23 July 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
GOLDEN SHOVEL LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
GOLDEN SHOVEL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10424854 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are business know how. It is amortised to the income statement over its estimated economic life of five years.
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:

Computer Equipment | Straight line over 3 years

2.6. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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 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 (2024: 2)
2 2
Page 2
Page 3
GOLDEN SHOVEL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 November 2024 | 17,113
As at 31 October 2025 | 17,113
Amortisation
As at 1 November 2024 | 17,113
As at 31 October 2025 | 17,113
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 845
As at 31 October 2025 | 845
Depreciation
As at 1 November 2024 | 845
As at 31 October 2025 | 845
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 255,328

NET BOOK VALUE |
At 31 October 2025 | 255,328
At 31 October 2024 | 255,328

Page 3
Page 4
GOLDEN SHOVEL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,295 |  | 2,399

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,952 |  | 1,950
Other creditors | 306,724 |  | 305,607
Taxation and social security | 1,467 |  | 1,527
| 312,143 |  | 309,084

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 4