Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 07589353 S C Martinelli L J Martinelli L J Martinelli S C Martinelli true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07589353 2025-04-30 07589353 2026-04-30 07589353 2025-05-01 2026-04-30 07589353 frs-core:CurrentFinancialInstruments 2026-04-30 07589353 frs-core:Non-currentFinancialInstruments 2026-04-30 07589353 frs-core:ComputerEquipment 2026-04-30 07589353 frs-core:ComputerEquipment 2025-05-01 2026-04-30 07589353 frs-core:ComputerEquipment 2025-04-30 07589353 frs-core:PlantMachinery 2026-04-30 07589353 frs-core:PlantMachinery 2025-05-01 2026-04-30 07589353 frs-core:PlantMachinery 2025-04-30 07589353 frs-core:WithinOneYear 2026-04-30 07589353 frs-core:ShareCapital 2026-04-30 07589353 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 07589353 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 07589353 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 07589353 frs-bus:SmallEntities 2025-05-01 2026-04-30 07589353 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 07589353 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 07589353 1 2025-05-01 2026-04-30 07589353 frs-bus:Director1 2025-05-01 2026-04-30 07589353 frs-bus:Director2 2025-05-01 2026-04-30 07589353 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 07589353 frs-countries:EnglandWales 2025-05-01 2026-04-30 07589353 2024-04-30 07589353 2025-04-30 07589353 2024-05-01 2025-04-30 07589353 frs-core:CurrentFinancialInstruments 2025-04-30 07589353 frs-core:Non-currentFinancialInstruments 2025-04-30 07589353 frs-core:WithinOneYear 2025-04-30 07589353 frs-core:ShareCapital 2025-04-30 07589353 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 07589353
S & L Smart Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
S & L Smart Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
S & L Smart Solutions Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 07589353

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,508 |  | 3,407
|  |  | 5,508 |  | 3,407
CURRENT ASSETS
Stocks | 5 | 2,800 |  | 2,450 |
Debtors | 6 | 15,442 |  | 21,621 |
Cash at bank and in hand |  | 24,323 |  | 41,712 |
|  | 42,565 |  | 65,783 |
Creditors: Amounts Falling Due Within One Year | 7 | (46,692 ) |  | (62,695 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,127 ) |  | 3,088
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,381 |  | 6,495
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (963 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (916 ) |  | (647 )
NET ASSETS |  |  | 465 |  | 4,885
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 365 |  | 4,785
SHAREHOLDERS' FUNDS |  |  | 465 |  | 4,885

Page 1
Page 2
S & L Smart Solutions Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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

S C Martinelli Director
3 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
S & L Smart Solutions Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
S & L Smart Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07589353 . The registered office is c/o AKE, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided.
Sale of goods
Turnover from the sale of goods is recognised when the risks and rewards of ownership pass to the customer.
2.3. 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 | 33% reducing balance
Computer Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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S & L Smart Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Short term debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Short term creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 2)
3 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 2,022 | 17,484 | 19,506
Additions | 2,339 | 1,511 | 3,850
As at 30 April 2026 | 4,361 | 18,995 | 23,356

...CONTINUED
Page 4
Page 5
S & L Smart Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025 | 1,975 | 14,124 | 16,099
Provided during the period | 530 | 1,219 | 1,749
As at 30 April 2026 | 2,505 | 15,343 | 17,848
Net Book Value
As at 30 April 2026 | 1,856 | 3,652 | 5,508
As at 1 May 2025 | 47 | 3,360 | 3,407

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 2,800 |  | 2,450

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,878 |  | 1,774
Other debtors | 11,564 |  | 19,847
| 15,442 |  | 21,621

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,466 |  | 3,878
Bank loans and overdrafts | 963 |  | 5,780
Other creditors | 30,639 |  | 36,330
Taxation and social security | 13,624 |  | 16,707
| 46,692 |  | 62,695

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 963

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 916 |  | 647

Page 5
Page 6
S & L Smart Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
10. Share Capital

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

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,200 |  | 7,200
| 7,200 |  | 7,200

12. Related Party Transactions
S C MartinelliThe above is a related party due to being the director of the company.During the period the related party drew monies from his directors loan account and incurred expenses on behalf of the company. At the balance sheet date he was owed £29 (2025: £4,569) from the company. No interest was charged on this loan during the period.

S C Martinelli

The above is a related party due to being the director of the company.

During the period the related party drew monies from his directors loan account and incurred expenses on behalf of the company. At the balance sheet date he was owed £29 (2025: £4,569) from the company. No interest was charged on this loan during the period.

L J MartinelliThe above is a related party due to being a director of the company.During the period the related party drew monies from her loan account. At the balance sheet date she was owed £99 (2025: £2,750) from the company. No interest was charged on this loan during the period.

L J Martinelli

The above is a related party due to being a director of the company.

During the period the related party drew monies from her loan account. At the balance sheet date she was owed £99 (2025: £2,750) from the company. No interest was charged on this loan during the period.

13. Ultimate Controlling Party
The company's ultimate controlling party is S C Martinelli by virtue of his majority ownership of the issued share capital in the company.
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