Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11355029 Miss Kay Joslin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11355029 2024-12-31 11355029 2025-12-31 11355029 2025-01-01 2025-12-31 11355029 frs-core:CurrentFinancialInstruments 2025-12-31 11355029 frs-core:Non-currentFinancialInstruments 2025-12-31 11355029 frs-core:ComputerEquipment 2025-12-31 11355029 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11355029 frs-core:ComputerEquipment 2024-12-31 11355029 frs-core:CapitalRedemptionReserve 2025-12-31 11355029 frs-core:ShareCapital 2025-12-31 11355029 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11355029 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11355029 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11355029 frs-bus:SmallEntities 2025-01-01 2025-12-31 11355029 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11355029 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11355029 frs-bus:Director1 2025-01-01 2025-12-31 11355029 frs-countries:EnglandWales 2025-01-01 2025-12-31 11355029 2023-12-31 11355029 2024-12-31 11355029 2024-01-01 2024-12-31 11355029 frs-core:CurrentFinancialInstruments 2024-12-31 11355029 frs-core:Non-currentFinancialInstruments 2024-12-31 11355029 frs-core:CapitalRedemptionReserve 2024-12-31 11355029 frs-core:ShareCapital 2024-12-31 11355029 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11355029
Ginger GM Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
JML Business Services Limited
Unit 10-11 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11355029
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 387 676
387 676
CURRENT ASSETS
Debtors 5 19,708 6,146
Cash at bank and in hand 7,307 14,928
27,015 21,074
Creditors: Amounts Falling Due Within One Year 6 (103,852 ) (114,310 )
NET CURRENT ASSETS (LIABILITIES) (76,837 ) (93,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,450 ) (92,560 )
Creditors: Amounts Falling Due After More Than One Year 7 (301,100 ) (298,022 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (74 ) (129 )
NET LIABILITIES (377,624 ) (390,711 )
CAPITAL AND RESERVES
Called up share capital 8 101 101
Capital redemption reserve 124,038 124,038
Profit and Loss Account (501,763 ) (514,850 )
SHAREHOLDERS' FUNDS (377,624) (390,711)
Page 1
Page 2
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 director acknowledges her 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
Miss Kay Joslin
Director
27/08/2026
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
Ginger GM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11355029 . The registered office is Papworth Suite, Surrey Place, Mill Lane, Godalming, Surrey, GU7 1EY.
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:
Computer Equipment 20% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 4,140
As at 31 December 2025 4,140
Depreciation
As at 1 January 2025 3,464
Provided during the period 289
As at 31 December 2025 3,753
Net Book Value
As at 31 December 2025 387
As at 1 January 2025 676
5. Debtors
2025 2024
as restated
£ £
Due within one year
Other debtors 19,708 6,146
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors - 18,736
Bank loans and overdrafts 4,738 7,107
Amounts owed to group undertakings - 171
Other creditors 63,700 50,836
Taxation and social security 35,414 37,460
103,852 114,310
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans - 4,738
Amounts owed to participating interests 301,100 293,284
301,100 298,022
Page 4
Page 5
8. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 101 101
9. Related Party Transactions
The company has prepared these accounts in accordance with the provisions applicable to companies subject to the small companies regime and has accordingly taken advantage of the disclosure exemptions permitted by FRS 102 and the Companies Act 2006.
Page 5