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 10704095 Mr Jeradnevins Jesurasan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10704095 2024-12-31 10704095 2025-12-31 10704095 2025-01-01 2025-12-31 10704095 frs-core:CurrentFinancialInstruments 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 2025-12-31 10704095 frs-core:FurnitureFittings 2025-12-31 10704095 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10704095 frs-core:FurnitureFittings 2024-12-31 10704095 frs-core:NetGoodwill 2025-12-31 10704095 frs-core:NetGoodwill 2025-01-01 2025-12-31 10704095 frs-core:NetGoodwill 2024-12-31 10704095 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 10704095 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 10704095 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10704095 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 10704095 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10704095 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 10704095 frs-core:ShareCapital 2025-12-31 10704095 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10704095 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10704095 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10704095 frs-bus:SmallEntities 2025-01-01 2025-12-31 10704095 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10704095 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10704095 frs-bus:Director1 2025-01-01 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 1 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 2 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 3 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 4 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 5 2025-12-31 10704095 frs-core:Non-currentFinancialInstruments 6 2025-12-31 10704095 frs-countries:EnglandWales 2025-01-01 2025-12-31 10704095 2023-12-31 10704095 2024-12-31 10704095 2024-01-01 2024-12-31 10704095 frs-core:CurrentFinancialInstruments 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 2024-12-31 10704095 frs-core:ShareCapital 2024-12-31 10704095 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 1 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 2 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 3 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 4 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 5 2024-12-31 10704095 frs-core:Non-currentFinancialInstruments 6 2024-12-31
Registered number: 10704095
SAFIA RETAIL LTD
Financial Statements
For The Year Ended 31 December 2025
Tamsons Accounting & Tax Consultancy Ltd
Financial Accountants'
53-55 College Road
Bromley
Kent
BR1 3QG
SAFIA RETAIL LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
SAFIA RETAIL LTD
Company Information
For The Year Ended 31 December 2025
Company Information

Director | Mr Jeradnevins Jesurasan
Company Number | 10704095
Registered Office | 91 Eign Road
| Hereford
| HR1 2RU
Business | 41A WHITTERN WAY
| HEREFORD
| HEREFORDSHIRE
| HR1 1PE
Accountants | Tamsons Accounting & Tax Consultancy Ltd
| Financial Accountants'
| 53-55 College Road
| Bromley
| Kent
| BR1 3QG

Page 1
Page 2
SAFIA RETAIL LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10704095

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 97,500 |  | 97,500
Tangible Assets | 5 |  | 909,175 |  | 484,159
|  |  | 1,006,675 |  | 581,659
CURRENT ASSETS
Stocks | 6 | 913,710 |  | 905,285 |
Debtors | 7 | - |  | 135 |
Cash at bank and in hand |  | 59,673 |  | 73,826 |
|  | 973,383 |  | 979,246 |
Creditors: Amounts Falling Due Within One Year | 8 | (518,487 ) |  | (690,128 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 454,896 |  | 289,118
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,461,571 |  | 870,777
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,015,800 ) |  | (542,871 )
NET ASSETS |  |  | 445,771 |  | 327,906
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 445,671 |  | 327,806
SHAREHOLDERS' FUNDS |  |  | 445,771 |  | 327,906

Page 2
Page 3
SAFIA RETAIL LTD
Balance Sheet (continued)
As At 31 December 2025
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 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 Jeradnevins Jesurasan Director
14/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
SAFIA RETAIL LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
SAFIA RETAIL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10704095 . The registered office is 91 Eign Road, Hereford, HR1 2RU.
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 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:

Freehold | NA
Leasehold | NA
Fixtures & Fittings | 18% @ WDV

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
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 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.
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.
...CONTINUED
Page 4
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SAFIA RETAIL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 34)
23 34
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 97,500
As at 31 December 2025 | 97,500
Net Book Value
As at 31 December 2025 | 97,500
As at 1 January 2025 | 97,500

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 404,248 | 1 | 123,398 | 527,647
Additions | 439,400 | - | - | 439,400
As at 31 December 2025 | 843,648 | 1 | 123,398 | 967,047
Depreciation
As at 1 January 2025 | - | - | 43,488 | 43,488
Provided during the period | - | - | 14,384 | 14,384
As at 31 December 2025 | - | - | 57,872 | 57,872

...CONTINUED
Page 5
Page 6
SAFIA RETAIL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 843,648 | 1 | 65,526 | 909,175
As at 1 January 2025 | 404,248 | 1 | 79,910 | 484,159

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 913,710 |  | 905,285

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 135

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 120,856 |  | 105,205
Bank loans and overdrafts | 6,090 |  | 47,136
Corporation tax | 51,772 |  | 24,101
Other taxes and social security | 14,952 |  | -
VAT | 18,669 |  | 17,991
Other creditors | 13,850 |  | 12,163
Director's loan account | 292,298 |  | 483,532
| 518,487 |  | 690,128

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans-BBL | 2,996 |  | 11,611
YOULEND | 445,651 |  | 115,000
Capital On Tap | 74,980 |  | 12,079
New Loan Lloyds-£3749.30 | - |  | 306,513
New Loan-00495159 | 69,953 |  | 97,668
LOAN-00558223 | 347,704 |  | -
LOAN-00555321 | 53,414 |  | -
Santander Loan | 21,102 |  | -
| 1,015,800 |  | 542,871

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Page 6
Page 7
SAFIA RETAIL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Jeradnevins Jesurasan | 40,000 | 40,000

Page 7