Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07735981 Mr David Man iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07735981 2024-12-31 07735981 2025-12-31 07735981 2025-01-01 2025-12-31 07735981 frs-core:CurrentFinancialInstruments 2025-12-31 07735981 frs-core:Non-currentFinancialInstruments 2025-12-31 07735981 frs-core:FurnitureFittings 2025-12-31 07735981 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07735981 frs-core:FurnitureFittings 2024-12-31 07735981 frs-core:PlantMachinery 2025-12-31 07735981 frs-core:PlantMachinery 2025-01-01 2025-12-31 07735981 frs-core:PlantMachinery 2024-12-31 07735981 frs-core:ShareCapital 2025-12-31 07735981 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07735981 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07735981 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07735981 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07735981 frs-bus:SmallEntities 2025-01-01 2025-12-31 07735981 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07735981 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07735981 frs-bus:Director1 2025-01-01 2025-12-31 07735981 frs-countries:EnglandWales 2025-01-01 2025-12-31 07735981 2023-12-31 07735981 2024-12-31 07735981 2024-01-01 2024-12-31 07735981 frs-core:CurrentFinancialInstruments 2024-12-31 07735981 frs-core:Non-currentFinancialInstruments 2024-12-31 07735981 frs-core:ShareCapital 2023-12-31 07735981 frs-core:ShareCapital 2024-12-31 07735981 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07735981 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 07735981 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07735981
Mr Simms Olde Sweet Shoppe Online Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mr David Man
Company Number 07735981
Registered Office 12 St. Marys Gate
Stafford
ST16 2AS
Accountants Accounting Tang Ltd
8 Farm Avenue
London
SW16 2UT
Page 1
Page 2
Balance Sheet
Registered number: 07735981
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,549 15,831
13,549 15,831
CURRENT ASSETS
Stocks 5 17,622 11,880
Debtors 6 (2,572 ) 3,017
Cash at bank and in hand 33,288 9,664
48,338 24,561
Creditors: Amounts Falling Due Within One Year 7 (418,321 ) (379,929 )
NET CURRENT ASSETS (LIABILITIES) (369,983 ) (355,368 )
TOTAL ASSETS LESS CURRENT LIABILITIES (356,434 ) (339,537 )
Creditors: Amounts Falling Due After More Than One Year 8 (5,217 ) (3,221 )
NET LIABILITIES (361,651 ) (342,758 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (361,751 ) (342,858 )
SHAREHOLDERS' FUNDS (361,651) (342,758)
Page 2
Page 3
For the year ending 31 December 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 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 David Man
Director
07/07/2026
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2024 100 (307,991 ) (307,891)
Loss for the year and total comprehensive income - (34,867 ) (34,867)
As at 31 December 2024 and 1 January 2025 100 (342,858 ) (342,758)
Loss for the year and total comprehensive income - (18,893 ) (18,893)
As at 31 December 2025 100 (361,751 ) (361,651)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Mr Simms Olde Sweet Shoppe Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07735981 . The registered office is 12 St. Marys Gate, Stafford, ST16 2AS.
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.
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 25% Reducing Balance Basis
Fixtures & Fittings 15% Reducing Balance Basis
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 5 (2024: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 2,824 26,700 29,524
Additions - 222 222
As at 31 December 2025 2,824 26,922 29,746
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 January 2025 1,478 12,215 13,693
Provided during the period 152 2,352 2,504
As at 31 December 2025 1,630 14,567 16,197
Net Book Value
As at 31 December 2025 1,194 12,355 13,549
As at 1 January 2025 1,346 14,485 15,831
5. Stocks
2025 2024
£ £
Finished goods 17,622 11,880
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors (6,376 ) 2,438
Prepayments and accrued income 3,691 466
Other debtors 113 113
(2,572 ) 3,017
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,283 4,203
Bank loans and overdrafts - 8,603
Corporation tax 1 -
Other taxes and social security 12,652 13,416
VAT 5,225 19,512
Other creditors 397,160 331,895
Accruals and deferred income 1,000 2,300
418,321 379,929
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 5,217 3,221
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6