Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 11996701 Mr A Rahimi Mr S Hanif iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11996701 2025-05-31 11996701 2026-05-31 11996701 2025-06-01 2026-05-31 11996701 frs-core:CurrentFinancialInstruments 2026-05-31 11996701 frs-core:FurnitureFittings 2026-05-31 11996701 frs-core:FurnitureFittings 2025-06-01 2026-05-31 11996701 frs-core:FurnitureFittings 2025-05-31 11996701 frs-core:ShareCapital 2026-05-31 11996701 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 11996701 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 11996701 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 11996701 frs-bus:SmallEntities 2025-06-01 2026-05-31 11996701 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 11996701 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 11996701 frs-bus:Director1 2025-06-01 2026-05-31 11996701 frs-bus:Director2 2025-06-01 2026-05-31 11996701 frs-countries:EnglandWales 2025-06-01 2026-05-31 11996701 2024-05-31 11996701 2025-05-31 11996701 2024-06-01 2025-05-31 11996701 frs-core:CurrentFinancialInstruments 2025-05-31 11996701 frs-core:ShareCapital 2025-05-31 11996701 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 11996701
SM and AK Limited
Financial Statements
For The Year Ended 31 May 2026
BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
SM and AK Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
SM and AK Limited
Statement of Financial Position
As At 31 May 2026
Statement of Financial Position
Registered number: 11996701

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,533 |  | 1,916
|  |  | 1,533 |  | 1,916
CURRENT ASSETS
Cash at bank and in hand |  | 1,257 |  | 2,355 |
|  | 1,257 |  | 2,355 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,558 ) |  | (13,616 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,301 ) |  | (11,261 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,768 ) |  | (9,345 )
NET LIABILITIES |  |  | (10,768 ) |  | (9,345 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | (10,868 ) |  | (9,445 )
SHAREHOLDERS' FUNDS |  |  | (10,768) |  | (9,345)

Page 1
Page 2
SM and AK Limited
Statement of Financial Position (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 Income Statement.
The financial statements were approved by the board of directors on 13 August 2026 and were signed on its behalf by:

Mr A Rahimi Director
13/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SM and AK Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
SM and AK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11996701 . The registered office is 358 Station Road, Harrow, Middlesex, HA1 2DE.
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:

Fixtures & Fittings | 20%

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

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2025 | 2,395
As at 31 May 2026 | 2,395

...CONTINUED
Page 3
Page 4
SM and AK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026

Depreciation
As at 1 June 2025 | 479
Provided during the period | 383
As at 31 May 2026 | 862
Net Book Value
As at 31 May 2026 | 1,533
As at 1 June 2025 | 1,916

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 13,559 |  | 13,616
| 13,558 |  | 13,616

6. Share Capital

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

Page 4