Acorah Software Products - Accounts Production 16.5.460 false true true No description of principal activity 1 August 2024 31 July 2025 31 July 2025 13509086 Ms Fatima Bagum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13509086 2024-07-31 13509086 2025-07-31 13509086 2024-08-01 2025-07-31 13509086 frs-core:CurrentFinancialInstruments 2025-07-31 13509086 frs-core:ShareCapital 2025-07-31 13509086 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13509086 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13509086 frs-bus:FullAccounts 2024-08-01 2025-07-31 13509086 frs-bus:SmallEntities 2024-08-01 2025-07-31 13509086 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13509086 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13509086 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 13509086 frs-bus:Director1 2024-08-01 2025-07-31 13509086 frs-countries:EnglandWales 2024-08-01 2025-07-31
Registered number: 13509086
Fbr Trading Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 July 2025
SMY ASSOCIATES
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Ms Fatima Bagum
Company Number 13509086
Registered Office 4 Cherry Fields
Bradford
BD2 1LB
Accountants SMY ASSOCIATES
Yew Tree Lane
Stockport
SK12 1PU
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 31 July 2025.
Directors
The director who held office during the year were as follows:
Ms Fatima Bagum
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ms Fatima Bagum
Director
31/07/2026
Page 2
Page 3
Profit and Loss Account
2025
Notes £
TURNOVER 1,202,245
Cost of sales (1,194,718 )
GROSS PROFIT 7,527
Administrative expenses (3,338 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 4,189
Tax on Profit (796 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 3,393
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2025
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 21,395
21,395
Creditors: Amounts Falling Due Within One Year 4 (15,963 )
NET CURRENT ASSETS (LIABILITIES) 5,432
TOTAL ASSETS LESS CURRENT LIABILITIES 5,432
NET ASSETS 5,432
CAPITAL AND RESERVES
Called up share capital 5 1
Profit and Loss Account 5,431
SHAREHOLDERS' FUNDS 5,432
For the year ending 31 July 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Ms Fatima Bagum
Director
31/07/2026
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Fbr Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13509086 . The registered office is 4 Cherry Fields, Bradford, BD2 1LB.
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. 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: NIL
-
4. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 10,260
Taxation and social security 5,703
15,963
Page 5
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5. Share Capital
2025
£
Allotted, Called up and fully paid 1
Page 6