Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03448245 Mr R Soper Mrs A Hodgess iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03448245 2025-03-31 03448245 2026-03-31 03448245 2025-04-01 2026-03-31 03448245 frs-core:CurrentFinancialInstruments 2026-03-31 03448245 frs-core:Non-currentFinancialInstruments 2026-03-31 03448245 frs-core:PlantMachinery 2026-03-31 03448245 frs-core:PlantMachinery 2025-04-01 2026-03-31 03448245 frs-core:PlantMachinery 2025-03-31 03448245 frs-core:ShareCapital 2026-03-31 03448245 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03448245 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03448245 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03448245 frs-bus:SmallEntities 2025-04-01 2026-03-31 03448245 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03448245 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03448245 frs-bus:Director1 2025-04-01 2026-03-31 03448245 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03448245 frs-countries:EnglandWales 2025-04-01 2026-03-31 03448245 2024-03-31 03448245 2025-03-31 03448245 2024-04-01 2025-03-31 03448245 frs-core:CurrentFinancialInstruments 2025-03-31 03448245 frs-core:Non-currentFinancialInstruments 2025-03-31 03448245 frs-core:ShareCapital 2025-03-31 03448245 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03448245
Fragrance and Gifts Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Fragrance and Gifts Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Fragrance and Gifts Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03448245

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 207 |  | 364
|  |  | 207 |  | 364
CURRENT ASSETS
Stocks | 5 | 3,200 |  | 2,250 |
Debtors | 6 | 633 |  | 757 |
|  | 3,833 |  | 3,007 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,908 ) |  | (6,076 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,075 ) |  | (3,069 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (868 ) |  | (2,705 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (266,336 ) |  | (244,554 )
NET LIABILITIES |  |  | (267,204 ) |  | (247,259 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300,000 |  | 300,000
Profit and Loss Account |  |  | (567,204 ) |  | (547,259 )
SHAREHOLDERS' FUNDS |  |  | (267,204) |  | (247,259)

Page 1
Page 2
Fragrance and Gifts Limited
Balance Sheet (continued)
As At 31 March 2026
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 Profit and Loss Account.
On behalf of the board

Mr R Soper Director
5 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fragrance and Gifts Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Fragrance and Gifts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03448245 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The company continues to be reliant on the director's finance for day to day operations and capital commitments. The director has confirmed that the company will continue to operate, with his financial assistance as appropriate, and therefore the financial statements have been prepared on a going concern basis.
2.3. 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. 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.
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:

Plant & Machinery | 15% straight line

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.
Page 3
Page 4
Fragrance and Gifts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 4,944
As at 31 March 2026 | 4,944
Depreciation
As at 1 April 2025 | 4,580
Provided during the period | 157
As at 31 March 2026 | 4,737
Net Book Value
As at 31 March 2026 | 207
As at 1 April 2025 | 364

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 3,200 |  | 2,250

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 633 |  | 757

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,181 |  | 4,361
Other creditors | 1,700 |  | 1,700
Taxation and social security | 27 |  | 15
| 4,908 |  | 6,076

Page 4
Page 5
Fragrance and Gifts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 177
Other creditors | 266,336 |  | 244,377
| 266,336 |  | 244,554

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300,000 |  | 300,000

Page 5