Acorah Software Products - Accounts Production 18.1.200 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 11997907 Ms huangye Jiang Mr can Zhang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11997907 2025-05-31 11997907 2026-05-31 11997907 2025-06-01 2026-05-31 11997907 frs-core:CurrentFinancialInstruments 2026-05-31 11997907 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-01 2026-05-31 11997907 frs-core:FurnitureFittings 2026-05-31 11997907 frs-core:FurnitureFittings 2025-06-01 2026-05-31 11997907 frs-core:FurnitureFittings 2025-05-31 11997907 frs-core:OtherResidualIntangibleAssets 2026-05-31 11997907 frs-core:OtherResidualIntangibleAssets 2025-05-31 11997907 frs-core:PlantMachinery 2026-05-31 11997907 frs-core:PlantMachinery 2025-06-01 2026-05-31 11997907 frs-core:PlantMachinery 2025-05-31 11997907 frs-core:ShareCapital 2026-05-31 11997907 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 11997907 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 11997907 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 11997907 frs-bus:SmallEntities 2025-06-01 2026-05-31 11997907 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 11997907 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 11997907 frs-bus:Director1 2025-06-01 2026-05-31 11997907 frs-bus:Director2 2025-06-01 2026-05-31 11997907 frs-countries:EnglandWales 2025-06-01 2026-05-31 11997907 2024-05-31 11997907 2025-05-31 11997907 2024-06-01 2025-05-31 11997907 frs-core:CurrentFinancialInstruments 2025-05-31 11997907 frs-core:ShareCapital 2025-05-31 11997907 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 11997907
LEAPING PUPPIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2026
LEAPING PUPPIES LIMITED
Contents
Contents

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

Page 1
LEAPING PUPPIES LIMITED
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 11997907

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,000 |  | 9,000
Tangible Assets | 5 |  | 16,606 |  | 16,466
|  |  | 25,606 |  | 25,466
CURRENT ASSETS
Debtors | 6 | 82,975 |  | 4,137 |
Cash at bank and in hand |  | 13,601 |  | - |
|  | 96,576 |  | 4,137 |
Creditors: Amounts Falling Due Within One Year | 7 | (315,109 ) |  | (227,062 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (218,533 ) |  | (222,925 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (192,927 ) |  | (197,459 )
NET LIABILITIES |  |  | (192,927 ) |  | (197,459 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | (193,127 ) |  | (197,659 )
SHAREHOLDERS' FUNDS |  |  | (192,927) |  | (197,459)

Page 1
Page 2
LEAPING PUPPIES LIMITED
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 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 Profit and Loss Account.
On behalf of the board

Ms huangye Jiang Director
04/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
LEAPING PUPPIES LIMITED
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
LEAPING PUPPIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11997907 . The registered office is 448 Lordship Lane, London, SE22 8NE.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:

Plant & Machinery | 3
Fixtures & Fittings | 3

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2025 | 9,000
As at 31 May 2026 | 9,000
Net Book Value
As at 31 May 2026 | 9,000
As at 1 June 2025 | 9,000

Page 3
Page 4
LEAPING PUPPIES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 18,353 | 1,387 | 19,740
Additions | - | 140 | 140
As at 31 May 2026 | 18,353 | 1,527 | 19,880
Depreciation
As at 1 June 2025 | 1,230 | 2,044 | 3,274
As at 31 May 2026 | 1,230 | 2,044 | 3,274
Net Book Value
As at 31 May 2026 | 17,123 | (517 ) | 16,606
As at 1 June 2025 | 17,123 | (657 ) | 16,466

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 82,975 |  | (8,077 )
VAT | - |  | 12,214
| 82,975 |  | 4,137

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 37,921
Other taxes and social security | 119,262 |  | 111,400
VAT | 5,899 |  | -
Other creditors | 23,600 |  | (31 )
Directors' loan accounts | 166,348 |  | 77,772
| 315,109 |  | 227,062

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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