Acorah Software Products - Accounts Production 19.3.600 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 13200669 Mrs Hannah Davies Mr Greg Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13200669 2025-07-31 13200669 2026-07-31 13200669 2025-08-01 2026-07-31 13200669 frs-core:Non-currentFinancialInstruments 2026-07-31 13200669 frs-core:ComputerEquipment 2025-08-01 2026-07-31 13200669 frs-core:FurnitureFittings 2025-08-01 2026-07-31 13200669 frs-core:MotorVehicles 2025-08-01 2026-07-31 13200669 frs-core:ShareCapital 2026-07-31 13200669 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 13200669 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 13200669 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 13200669 frs-bus:SmallEntities 2025-08-01 2026-07-31 13200669 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 13200669 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 13200669 frs-bus:Director1 2025-08-01 2026-07-31 13200669 frs-bus:Director2 2025-08-01 2026-07-31 13200669 frs-countries:EnglandWales 2025-08-01 2026-07-31 13200669 2024-07-31 13200669 2025-07-31 13200669 2024-08-01 2025-07-31 13200669 frs-core:Non-currentFinancialInstruments 2025-07-31 13200669 frs-core:ShareCapital 2025-07-31 13200669 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 13200669
Spawn Point Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Apex Accountancy
Spawn Point Ltd
Contents
Contents

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

Page 1
Spawn Point Ltd
Balance Sheet
As At 31 July 2026
Balance Sheet
Registered number: 13200669

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets |  |  | 21,787 |  | 8,111
|  |  | 21,787 |  | 8,111
CURRENT ASSETS
Stocks |  | 120,000 |  | 60,000 |
Debtors |  | 1,016 |  | 2,556 |
Cash at bank and in hand |  | 126,774 |  | 53,370 |
|  | 247,790 |  | 115,926 |
Creditors: Amounts Falling Due Within One Year |  | (92,547 ) |  | (58,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 155,243 |  | 57,626
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,030 |  | 65,737
Creditors: Amounts Falling Due After More Than One Year |  |  | (22,045 ) |  | (30,768 )
NET ASSETS |  |  | 154,985 |  | 34,969
CAPITAL AND RESERVES
Called up share capital | 4 |  | 2 |  | 2
Profit and Loss Account |  |  | 154,983 |  | 34,967
SHAREHOLDERS' FUNDS |  |  | 154,985 |  | 34,969

Page 1
Page 2
Spawn Point Ltd
Balance Sheet (continued)
As At 31 July 2026
For the year ending 31 July 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

Mrs Hannah Davies Director | Mr Greg Davies Director
14/08/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Spawn Point Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2026
Notes to the Financial Statements
1. General Information
Spawn Point Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13200669 . The registered office is Unit 9 Queen Street, Cardiff, CF10 2BY.
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. 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:

Motor Vehicles | 10% Standard rate
Fixtures & Fittings | 10% Standard rate
Computer Equipment | 25% Standard rate

2.4. 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.
2.5. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 3)
5 3
4. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3