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 09142500 Mr Paul Cohen Ms Emma Read iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09142500 2024-12-31 09142500 2025-12-31 09142500 2025-01-01 2025-12-31 09142500 frs-core:CurrentFinancialInstruments 2025-12-31 09142500 frs-core:BetweenOneFiveYears 2025-12-31 09142500 frs-core:FurnitureFittings 2025-12-31 09142500 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09142500 frs-core:FurnitureFittings 2024-12-31 09142500 frs-core:WithinOneYear 2025-12-31 09142500 frs-core:SharePremium 2025-12-31 09142500 frs-core:ShareCapital 2025-12-31 09142500 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09142500 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09142500 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09142500 frs-bus:SmallEntities 2025-01-01 2025-12-31 09142500 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09142500 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09142500 frs-bus:Director1 2025-01-01 2025-12-31 09142500 frs-bus:Director2 2025-01-01 2025-12-31 09142500 frs-countries:EnglandWales 2025-01-01 2025-12-31 09142500 2023-12-31 09142500 2024-12-31 09142500 2024-01-01 2024-12-31 09142500 frs-core:CurrentFinancialInstruments 2024-12-31 09142500 frs-core:BetweenOneFiveYears 2024-12-31 09142500 frs-core:WithinOneYear 2024-12-31 09142500 frs-core:SharePremium 2024-12-31 09142500 frs-core:ShareCapital 2024-12-31 09142500 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09142500
EMPORIUM PRODUCTIONS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Barinder Singh T/a TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09142500
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,622 23,514
26,622 23,514
CURRENT ASSETS
Debtors 5 310,950 160,424
Cash at bank and in hand 1,255,945 2,287,012
1,566,895 2,447,436
Creditors: Amounts Falling Due Within One Year 6 (687,572 ) (1,188,692 )
NET CURRENT ASSETS (LIABILITIES) 879,323 1,258,744
TOTAL ASSETS LESS CURRENT LIABILITIES 905,945 1,282,258
NET ASSETS 905,945 1,282,258
CAPITAL AND RESERVES
Called up share capital 7 100 100
Share premium account 359,151 359,151
Profit and Loss Account 546,694 923,007
SHAREHOLDERS' FUNDS 905,945 1,282,258
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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
Ms Emma Read
Director
19/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
EMPORIUM PRODUCTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09142500 . The registered office is 7 Savoy Court, London, United Kingdom, WC2R 0EX.
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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.
Turnover comprises of production fees measured as the fair value of the consideration received orreceivable, excluding discounts, rebates, value added tax and other sales taxes.
Production turnover and gross profit are recognised over the period of the production, on a stage of completion and straight line basis respectively.
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:
Fixtures & Fittings 25% 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.
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2.6. Pensions
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 80,121
Additions 17,220
As at 31 December 2025 97,341
Depreciation
As at 1 January 2025 56,607
Provided during the period 14,112
As at 31 December 2025 70,719
Net Book Value
As at 31 December 2025 26,622
As at 1 January 2025 23,514
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 224,164 -
Other debtors 86,786 160,424
310,950 160,424
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 99,662 168,338
Other creditors 420,098 713,866
Taxation and social security 167,812 306,488
687,572 1,188,692
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Other Commitments
At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
2025 2024
£ £
Not later than one year 26,500 26,500
Later than one year and not later than five years 22,083 22,083
48,583 48,583
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