Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 10784051 Mrs Nicola Petersen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10784051 2025-05-31 10784051 2026-05-31 10784051 2025-06-01 2026-05-31 10784051 frs-core:ComputerEquipment 2026-05-31 10784051 frs-core:ComputerEquipment 2025-06-01 2026-05-31 10784051 frs-core:ComputerEquipment 2025-05-31 10784051 frs-core:NetGoodwill 2026-05-31 10784051 frs-core:NetGoodwill 2025-06-01 2026-05-31 10784051 frs-core:NetGoodwill 2025-05-31 10784051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-05-31 10784051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 10784051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 10784051 frs-core:MotorVehicles 2026-05-31 10784051 frs-core:MotorVehicles 2025-06-01 2026-05-31 10784051 frs-core:MotorVehicles 2025-05-31 10784051 frs-core:ShareCapital 2026-05-31 10784051 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 10784051 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 10784051 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 10784051 frs-bus:SmallEntities 2025-06-01 2026-05-31 10784051 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 10784051 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 10784051 frs-bus:Director1 2025-06-01 2026-05-31 10784051 frs-countries:EnglandWales 2025-06-01 2026-05-31 10784051 2024-05-31 10784051 2025-05-31 10784051 2024-06-01 2025-05-31 10784051 frs-core:ShareCapital 2025-05-31 10784051 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 10784051
Miss Holmes Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
James Khan
Miss Holmes Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Miss Holmes Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 10784051

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 46,014 |  | 46,106
|  |  | 46,014 |  | 46,106
CURRENT ASSETS
Stocks | 6 | 35,000 |  | 37,710 |
Cash at bank and in hand |  | 6,447 |  | 11,190 |
|  | 41,447 |  | 48,900 |
Creditors: Amounts Falling Due Within One Year |  | (31,700 ) |  | (34,279 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,747 |  | 14,621
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,761 |  | 60,727
NET ASSETS |  |  | 55,761 |  | 60,727
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 55,661 |  | 60,627
SHAREHOLDERS' FUNDS |  |  | 55,761 |  | 60,727

Page 1
Page 2
Miss Holmes Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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 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 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

Mrs Nicola Petersen Director
31/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Miss Holmes Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Miss Holmes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10784051 . The registered office is 18 High Street, Barry, CF62 7EA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:

Leasehold | Nil
Motor Vehicles | 20% SL
Computer Equipment | 20% SL

2.5. 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.
2.6. Taxation
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Miss Holmes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2025 | 10,000
As at 31 May 2026 | 10,000
Amortisation
As at 1 June 2025 | 10,000
As at 31 May 2026 | 10,000
Net Book Value
As at 31 May 2026 | -
As at 1 June 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 June 2025 | 45,831 | 25,000 | 941 | 71,772
As at 31 May 2026 | 45,831 | 25,000 | 941 | 71,772
Depreciation
As at 1 June 2025 | - | 25,000 | 666 | 25,666
Provided during the period | - | - | 92 | 92
As at 31 May 2026 | - | 25,000 | 758 | 25,758
Net Book Value
As at 31 May 2026 | 45,831 | - | 183 | 46,014
As at 1 June 2025 | 45,831 | - | 275 | 46,106

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 35,000 |  | 37,710

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4