Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 August 2023 false 1 February 2025 31 January 2026 31 January 2026 10849249 Ms Stefania Michelotto iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10849249 2025-01-31 10849249 2026-01-31 10849249 2025-02-01 2026-01-31 10849249 frs-core:ComputerEquipment 2025-02-01 2026-01-31 10849249 frs-core:ShareCapital 2026-01-31 10849249 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10849249 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10849249 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 10849249 frs-bus:SmallEntities 2025-02-01 2026-01-31 10849249 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 10849249 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10849249 frs-bus:Director1 2025-02-01 2026-01-31 10849249 frs-countries:EnglandWales 2025-02-01 2026-01-31 10849249 2023-07-31 10849249 2025-01-31 10849249 2023-08-01 2025-01-31 10849249 frs-core:ShareCapital 2025-01-31 10849249 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10849249
SM Digital Projects Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
SM Digital Projects Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
SM Digital Projects Ltd
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of SM Digital Projects Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SM Digital Projects Ltd for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of SM Digital Projects Ltd , as a body, in accordance with the terms of our engagement letter dated 01 March 2019. Our work has been undertaken solely to prepare for your approval the accounts of SM Digital Projects Ltd and state those matters that we have agreed to state to the director of SM Digital Projects Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SM Digital Projects Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that SM Digital Projects Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SM Digital Projects Ltd . You consider that SM Digital Projects Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of SM Digital Projects Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10 August 2026

Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Page 1
Page 2
SM Digital Projects Ltd
Abridged Balance Sheet
As At 31 January 2026
Abridged Balance Sheet
Registered number: 10849249

| 31 January 2026 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 451 |  | 564
|  |  | 451 |  | 564
CURRENT ASSETS
Debtors |  | 22 |  | 206 |
Cash at bank and in hand |  | 14,639 |  | 178,130 |
|  | 14,661 |  | 178,336 |
Creditors: Amounts Falling Due Within One Year |  | (1,232 ) |  | (3,248 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,429 |  | 175,088
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,880 |  | 175,652
NET ASSETS |  |  | 13,880 |  | 175,652
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,780 |  | 175,552
SHAREHOLDERS' FUNDS |  |  | 13,880 |  | 175,652

Page 2
Page 3
SM Digital Projects Ltd
Abridged Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ms Stefania Michelotto Director
10 August 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
SM Digital Projects Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2026
Notes to the Abridged Financial Statements
1. General Information
SM Digital Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10849249 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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. 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:

Computer Equipment | - 20% reducing balance

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.
Page 4
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SM Digital Projects Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2025 | 1,694
As at 31 January 2026 | 1,694
Depreciation
As at 1 February 2025 | 1,130
Provided during the period | 113
As at 31 January 2026 | 1,243
Net Book Value
As at 31 January 2026 | 451
As at 1 February 2025 | 564

5. Share Capital

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5