Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 1 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15043068 Mr Taylor Yates Miss Phoebe Gregory iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15043068 2024-08-31 15043068 2025-08-31 15043068 2024-09-01 2025-08-31 15043068 frs-core:ComputerEquipment 2025-08-31 15043068 frs-core:ComputerEquipment 2024-09-01 2025-08-31 15043068 frs-core:ComputerEquipment 2024-08-31 15043068 frs-core:FurnitureFittings 2025-08-31 15043068 frs-core:FurnitureFittings 2024-09-01 2025-08-31 15043068 frs-core:FurnitureFittings 2024-08-31 15043068 frs-core:MotorVehicles 2025-08-31 15043068 frs-core:MotorVehicles 2024-09-01 2025-08-31 15043068 frs-core:MotorVehicles 2024-08-31 15043068 frs-core:ShareCapital 2025-08-31 15043068 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15043068 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15043068 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15043068 frs-bus:SmallEntities 2024-09-01 2025-08-31 15043068 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15043068 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15043068 frs-bus:Director1 2024-09-01 2025-08-31 15043068 frs-bus:Director2 2024-09-01 2025-08-31 15043068 frs-countries:EnglandWales 2024-09-01 2025-08-31 15043068 2023-07-31 15043068 2024-08-31 15043068 2023-08-01 2024-08-31 15043068 frs-core:ShareCapital 2024-08-31 15043068 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15043068
Smashland Burgers Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15043068
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,773 62,122
57,773 62,122
CURRENT ASSETS
Cash at bank and in hand 21 42
21 42
Creditors: Amounts Falling Due Within One Year 5 (40,311 ) (53,890 )
NET CURRENT ASSETS (LIABILITIES) (40,290 ) (53,848 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,483 8,274
NET ASSETS 17,483 8,274
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 17,383 8,174
SHAREHOLDERS' FUNDS 17,483 8,274
Page 1
Page 2
For the year ending 31 August 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 Taylor Yates
Director
30th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smashland Burgers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15043068 . The registered office is 65 Emma Place, Plymouth, PL1 3QX.
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 7% Reducing balance
Fixtures & Fittings 7% Reducing balance
Computer Equipment 7% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 2,450 62,158 2,190 66,798
As at 31 August 2025 2,450 62,158 2,190 66,798
Depreciation
As at 1 September 2024 172 4,351 153 4,676
Provided during the period 159 4,047 143 4,349
As at 31 August 2025 331 8,398 296 9,025
Net Book Value
As at 31 August 2025 2,119 53,760 1,894 57,773
As at 1 September 2024 2,278 57,807 2,037 62,122
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5. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Other creditors 40,311 53,890
6. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
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