Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05995586 Mr Christopher Coulton Mr Luke Carroll Mr Christopher Coulton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05995586 2024-11-30 05995586 2025-11-30 05995586 2024-12-01 2025-11-30 05995586 frs-core:CurrentFinancialInstruments 2025-11-30 05995586 frs-core:Non-currentFinancialInstruments 2025-11-30 05995586 frs-core:ComputerEquipment 2025-11-30 05995586 frs-core:ComputerEquipment 2024-12-01 2025-11-30 05995586 frs-core:ComputerEquipment 2024-11-30 05995586 frs-core:FurnitureFittings 2025-11-30 05995586 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05995586 frs-core:FurnitureFittings 2024-11-30 05995586 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 05995586 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 05995586 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 05995586 frs-core:MotorVehicles 2025-11-30 05995586 frs-core:MotorVehicles 2024-12-01 2025-11-30 05995586 frs-core:MotorVehicles 2024-11-30 05995586 frs-core:PlantMachinery 2025-11-30 05995586 frs-core:PlantMachinery 2024-12-01 2025-11-30 05995586 frs-core:PlantMachinery 2024-11-30 05995586 frs-core:ShareCapital 2025-11-30 05995586 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05995586 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05995586 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05995586 frs-bus:SmallEntities 2024-12-01 2025-11-30 05995586 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05995586 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05995586 frs-core:CostValuation 2024-11-30 05995586 frs-core:CostValuation 2025-11-30 05995586 frs-core:ListedExchangeTraded 2025-11-30 05995586 frs-core:ListedExchangeTraded 2024-11-30 05995586 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 05995586 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 05995586 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 05995586 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 05995586 frs-core:UnlistedNon-exchangeTraded 2025-11-30 05995586 frs-core:UnlistedNon-exchangeTraded 2024-11-30 05995586 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 05995586 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 05995586 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 05995586 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 05995586 frs-bus:Director1 2024-12-01 2025-11-30 05995586 frs-bus:Director2 2024-12-01 2025-11-30 05995586 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 05995586 frs-countries:EnglandWales 2024-12-01 2025-11-30 05995586 2023-11-30 05995586 2024-11-30 05995586 2023-12-01 2024-11-30 05995586 frs-core:CurrentFinancialInstruments 2024-11-30 05995586 frs-core:Non-currentFinancialInstruments 2024-11-30 05995586 frs-core:ShareCapital 2024-11-30 05995586 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05995586
Spacial Installations Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
VJH Accountancy Ltd
Chartered Accountants
The Zinc Building
Ventura Park, Broadshires Way
Carterton
Oxfordshire
OX18 1AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05995586
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,000 58,617
Investments 5 485 485
87,485 59,102
CURRENT ASSETS
Debtors 6 14,066 17,310
Cash at bank and in hand 636,837 373,838
650,903 391,148
Creditors: Amounts Falling Due Within One Year 7 (187,184 ) (142,045 )
NET CURRENT ASSETS (LIABILITIES) 463,719 249,103
TOTAL ASSETS LESS CURRENT LIABILITIES 551,204 308,205
Creditors: Amounts Falling Due After More Than One Year 8 - (5,020 )
NET ASSETS 551,204 303,185
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 551,104 303,085
SHAREHOLDERS' FUNDS 551,204 303,185
Page 1
Page 2
For the year ending 30 November 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 Christopher Coulton
Director
26 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Spacial Installations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05995586 . The registered office is Sunnyside, Field Assarts, Witney, Oxfordshire, OX29 9NQ.
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:
Leasehold 25% Reducing Balance
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 44,857 206,523 39,277 4,318
Additions - 50,540 - -
As at 30 November 2025 44,857 257,063 39,277 4,318
Depreciation
As at 1 December 2024 43,082 169,532 28,688 2,304
Provided during the period 444 21,839 2,647 504
As at 30 November 2025 43,526 191,371 31,335 2,808
Net Book Value
As at 30 November 2025 1,331 65,692 7,942 1,510
As at 1 December 2024 1,775 36,991 10,589 2,014
Computer Equipment Total
£ £
Cost
As at 1 December 2024 20,751 315,726
Additions 6,786 57,326
As at 30 November 2025 27,537 373,052
Depreciation
As at 1 December 2024 13,503 257,109
Provided during the period 3,509 28,943
As at 30 November 2025 17,012 286,052
Net Book Value
As at 30 November 2025 10,525 87,000
As at 1 December 2024 7,248 58,617
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Page 5
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 December 2024 950 (465 ) 485
As at 30 November 2025 950 (465 ) 485
Provision
As at 1 December 2024 - - -
As at 30 November 2025 - - -
Net Book Value
As at 30 November 2025 950 (465 ) 485
As at 1 December 2024 950 (465 ) 485
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 10,080
VAT 14,066 7,230
14,066 17,310
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,159 8,304
Bank loans and overdrafts 5,293 10,648
Corporation tax 151,145 40,755
Other taxes and social security 885 2,878
Other creditors 7,955 46,071
Accruals and deferred income 2,870 2,735
Directors' loan accounts 13,877 30,654
187,184 142,045
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,020
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5