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 10252803 Dawn Iles Christopher Sandy Colin Sandy Nikole Sandy Colin Sandy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10252803 2024-12-31 10252803 2025-12-31 10252803 2025-01-01 2025-12-31 10252803 frs-core:CurrentFinancialInstruments 2025-12-31 10252803 frs-core:Non-currentFinancialInstruments 2025-12-31 10252803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 10252803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10252803 frs-core:MotorVehicles 2025-12-31 10252803 frs-core:MotorVehicles 2025-01-01 2025-12-31 10252803 frs-core:MotorVehicles 2024-12-31 10252803 frs-core:PlantMachinery 2025-12-31 10252803 frs-core:PlantMachinery 2025-01-01 2025-12-31 10252803 frs-core:PlantMachinery 2024-12-31 10252803 frs-core:ShareCapital 2025-12-31 10252803 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10252803 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10252803 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10252803 frs-bus:SmallEntities 2025-01-01 2025-12-31 10252803 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10252803 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10252803 frs-core:CostValuation 2024-12-31 10252803 frs-core:AdditionsToInvestments 2025-12-31 10252803 frs-core:CostValuation 2025-12-31 10252803 frs-core:ListedExchangeTraded 2025-12-31 10252803 frs-core:ListedExchangeTraded 2024-12-31 10252803 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 10252803 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 10252803 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 10252803 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 10252803 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 10252803 frs-core:UnlistedNon-exchangeTraded 2025-12-31 10252803 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10252803 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10252803 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 10252803 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 10252803 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10252803 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 10252803 frs-bus:Director1 2025-01-01 2025-12-31 10252803 frs-bus:Director2 2025-01-01 2025-12-31 10252803 frs-bus:Director3 2025-01-01 2025-12-31 10252803 frs-bus:Director4 2025-01-01 2025-12-31 10252803 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10252803 frs-countries:EnglandWales 2025-01-01 2025-12-31 10252803 2023-12-31 10252803 2024-12-31 10252803 2024-01-01 2024-12-31 10252803 frs-core:CurrentFinancialInstruments 2024-12-31 10252803 frs-core:Non-currentFinancialInstruments 2024-12-31 10252803 frs-core:ShareCapital 2024-12-31 10252803 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10252803 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 10252803
Sanaurora Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10252803
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,460 85,946
Investments 5 75,789 70,789
140,249 156,735
CURRENT ASSETS
Debtors 6 730,000 748,605
Cash at bank and in hand 17,003 15,799
747,003 764,404
Creditors: Amounts Falling Due Within One Year 7 (42,428 ) (55,984 )
NET CURRENT ASSETS (LIABILITIES) 704,575 708,420
TOTAL ASSETS LESS CURRENT LIABILITIES 844,824 865,155
Creditors: Amounts Falling Due After More Than One Year 8 (226,369 ) (239,107 )
NET ASSETS 618,455 626,048
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 618,355 625,948
SHAREHOLDERS' FUNDS 618,455 626,048
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 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
Colin Sandy
Director
7th September 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
Sanaurora Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10252803 . The registered office is 53 Broad Street Green Road, Great Totham, Maldon, CM9 8NX.
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:
Freehold Over 50 years
Leasehold Over the lease term
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
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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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 33,660 193,854 227,514
As at 31 December 2025 33,660 193,854 227,514
Depreciation
As at 1 January 2025 15,275 126,293 141,568
Provided during the period 4,596 16,890 21,486
As at 31 December 2025 19,871 143,183 163,054
Net Book Value
As at 31 December 2025 13,789 50,671 64,460
As at 1 January 2025 18,385 67,561 85,946
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 January 2025 65,737 5,052 70,789
Additions 5,000 - 5,000
As at 31 December 2025 70,737 5,052 75,789
Provision
As at 1 January 2025 - - -
As at 31 December 2025 - - -
Net Book Value
As at 31 December 2025 70,737 5,052 75,789
As at 1 January 2025 65,737 5,052 70,789
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 730,000 748,605
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Bank loans and overdrafts - 2,500
Corporation tax 6,890 6,941
Other creditors 35,538 21,802
Obligations under hire purchase contracts - 24,740
42,428 55,984
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,042
Directors' loan account 226,369 238,065
226,369 239,107
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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