Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08818645 Mr D Finn Mrs S Finn Mr J Joiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08818645 2024-12-31 08818645 2025-12-31 08818645 2025-01-01 2025-12-31 08818645 frs-core:CurrentFinancialInstruments 2025-12-31 08818645 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08818645 frs-core:OtherResidualIntangibleAssets 2025-12-31 08818645 frs-core:OtherResidualIntangibleAssets 2024-12-31 08818645 frs-core:ShareCapital 2025-12-31 08818645 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08818645 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08818645 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08818645 frs-bus:SmallEntities 2025-01-01 2025-12-31 08818645 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08818645 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08818645 frs-bus:Director1 2025-01-01 2025-12-31 08818645 frs-bus:Director2 2025-01-01 2025-12-31 08818645 frs-bus:Director3 2025-01-01 2025-12-31 08818645 frs-countries:EnglandWales 2025-01-01 2025-12-31 08818645 2023-12-31 08818645 2024-12-31 08818645 2024-01-01 2024-12-31 08818645 frs-core:CurrentFinancialInstruments 2024-12-31 08818645 frs-core:ShareCapital 2024-12-31 08818645 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08818645
Celebrity Ink Autographs Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Celebrity Ink Autographs Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Celebrity Ink Autographs Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08818645

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 5 |  | 200 |  | 200
|  |  | 200 |  | 200
CURRENT ASSETS
Stocks | 6 | 130,150 |  | 99,970 |
Debtors | 7 | 12,934 |  | 7,899 |
Cash at bank and in hand |  | 138,871 |  | 174,294 |
|  | 281,955 |  | 282,163 |
Creditors: Amounts Falling Due Within One Year | 8 | (24,758 ) |  | (26,035 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 257,197 |  | 256,128
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 257,397 |  | 256,328
NET ASSETS |  |  | 257,397 |  | 256,328
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | 257,393 |  | 256,324
SHAREHOLDERS' FUNDS |  |  | 257,397 |  | 256,328

Page 1
Page 2
Celebrity Ink Autographs Limited
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 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

Mr D Finn Director | Mrs S Finn Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Celebrity Ink Autographs Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Celebrity Ink Autographs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08818645 . The registered office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
3.4. 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. 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.
3.5. Intangible Fixed Assets and Amortisation - Other Intangible
Separately acquired trademark and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquistion date.
Trademarks, licences and custom re-related intangible assets have a finite useful life and are carrried at cost less accumulated amortisation and any accumulated impairment losses.
3.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being estimated selling price less cost to complete and sell. Cost is based on the cost of purchase on each autographed item basis. Work in progess and finished goods include labour and attributable overheads.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less cost, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
3.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 3
Page 4
Celebrity Ink Autographs Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3.8. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method.
3.9. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3.10. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3.11. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
5. Intangible Assets

| Trademarks
--- | ---
| £
Cost
As at 1 January 2025 | 200
As at 31 December 2025 | 200
Net Book Value
As at 31 December 2025 | 200
As at 1 January 2025 | 200

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 130,150 |  | 99,970

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,769 |  | 1,464
Prepayments and accrued income | 79 |  | 6,349
Other debtors | 86 |  | 86
| 12,934 |  | 7,899

Page 4
Page 5
Celebrity Ink Autographs Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,445 |  | 3,058
Corporation tax | 16,356 |  | 15,872
VAT | 4,022 |  | 4,020
Other creditors | 1,185 |  | -
Accruals | 1,750 |  | 3,085
| 24,758 |  | 26,035

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

10. Related Party Disclosures
Transactions with directors
DL Finn and SJ Finn operate a partnership Incognito Comics. The Company paid for stock purchases of £Nil (2024: £928) and £Nil (2024: £115) computer costs and rent £Nil (2024: £2,250) to Incognito Comics during the year. No amounts were outstanding at the year end.
J Joiner owns a company Showmasters Limited. During the year the Company paid for stock purchases to Showmasters Limited £Nil (2024: stock purchases of £Nil). No amounts were outstanding at the year end.
Page 5