Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07798329 Mr M R Bell Mrs J M Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07798329 2024-12-31 07798329 2025-12-31 07798329 2025-01-01 2025-12-31 07798329 frs-core:CurrentFinancialInstruments 2025-12-31 07798329 frs-core:Non-currentFinancialInstruments 2025-12-31 07798329 frs-core:ComputerEquipment 2025-12-31 07798329 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07798329 frs-core:ComputerEquipment 2024-12-31 07798329 frs-core:FurnitureFittings 2025-12-31 07798329 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07798329 frs-core:FurnitureFittings 2024-12-31 07798329 frs-core:ShareCapital 2025-12-31 07798329 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07798329 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07798329 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07798329 frs-bus:SmallEntities 2025-01-01 2025-12-31 07798329 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07798329 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07798329 frs-bus:Director1 2025-01-01 2025-12-31 07798329 frs-bus:Director2 2025-01-01 2025-12-31 07798329 frs-countries:EnglandWales 2025-01-01 2025-12-31 07798329 2023-12-31 07798329 2024-12-31 07798329 2024-01-01 2024-12-31 07798329 frs-core:CurrentFinancialInstruments 2024-12-31 07798329 frs-core:Non-currentFinancialInstruments 2024-12-31 07798329 frs-core:ShareCapital 2024-12-31 07798329 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07798329
Blue Tomato Pop Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07798329
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,520 3,020
6,520 3,020
CURRENT ASSETS
Stocks 5 - 4,429
Debtors 6 41,824 63,496
Cash at bank and in hand 759 10,320
42,583 78,245
Creditors: Amounts Falling Due Within One Year 7 (40,167 ) (62,435 )
NET CURRENT ASSETS (LIABILITIES) 2,416 15,810
TOTAL ASSETS LESS CURRENT LIABILITIES 8,936 18,830
Creditors: Amounts Falling Due After More Than One Year 8 (7,479 ) (17,825 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,239 ) (574 )
NET ASSETS 218 431
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 118 331
SHAREHOLDERS' FUNDS 218 431
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
Mr M R Bell
Director
14/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Blue Tomato Pop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07798329 . The registered office is 6b Parkway, Porters Wood, St. Albans, AL3 6PA.
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, excluding discounts, rebates, value added tax and other sales taxes.
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% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 - 14,601 14,601
Additions 525 4,249 4,774
As at 31 December 2025 525 18,850 19,375
Depreciation
As at 1 January 2025 - 11,581 11,581
Provided during the period 57 1,217 1,274
As at 31 December 2025 57 12,798 12,855
Net Book Value
As at 31 December 2025 468 6,052 6,520
As at 1 January 2025 - 3,020 3,020
5. Stocks
2025 2024
£ £
Work in progress - 4,429
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,785 575
Other debtors 33,039 62,921
41,824 63,496
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,744 23,295
Bank loans and overdrafts 7,567 7,196
Other creditors 3,770 26,620
Taxation and social security 9,086 5,324
40,167 62,435
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 7,479 17,825
Page 4