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 04171240 Mr Jonathan Ross Mrs Jane Ross Mr Jonathan Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04171240 2024-12-31 04171240 2025-12-31 04171240 2025-01-01 2025-12-31 04171240 frs-core:CurrentFinancialInstruments 2025-12-31 04171240 frs-core:ComputerEquipment 2025-12-31 04171240 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04171240 frs-core:ComputerEquipment 2024-12-31 04171240 frs-core:FurnitureFittings 2025-12-31 04171240 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04171240 frs-core:FurnitureFittings 2024-12-31 04171240 frs-core:ShareCapital 2025-12-31 04171240 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04171240 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04171240 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04171240 frs-bus:SmallEntities 2025-01-01 2025-12-31 04171240 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04171240 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04171240 frs-bus:Director1 2025-01-01 2025-12-31 04171240 frs-bus:Director2 2025-01-01 2025-12-31 04171240 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04171240 frs-core:CurrentFinancialInstruments 2 2025-12-31 04171240 frs-countries:EnglandWales 2025-01-01 2025-12-31 04171240 2023-12-31 04171240 2024-12-31 04171240 2024-01-01 2024-12-31 04171240 frs-core:CurrentFinancialInstruments 2024-12-31 04171240 frs-core:ShareCapital 2024-12-31 04171240 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04171240 frs-core:CurrentFinancialInstruments 2 2024-12-31 04171240 frs-core:CurrentFinancialInstruments 4 2024-12-31
Registered number: 04171240
Hot Sauce T.V. 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: 04171240
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,165 75,926
109,165 75,926
CURRENT ASSETS
Debtors 5 335,132 277,682
Cash at bank and in hand 856,467 816,906
1,191,599 1,094,588
Creditors: Amounts Falling Due Within One Year 6 (422,360 ) (477,114 )
NET CURRENT ASSETS (LIABILITIES) 769,239 617,474
TOTAL ASSETS LESS CURRENT LIABILITIES 878,404 693,400
NET ASSETS 878,404 693,400
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 878,402 693,398
SHAREHOLDERS' FUNDS 878,404 693,400
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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
Mr Jonathan Ross
Director
16/09/2026
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
Hot Sauce T.V. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04171240 . The registered office is 2 - 6 Rainsford Street, London, W2 1PY.
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 represents amounts receivable for television production work and is recognised on a straight line basis spread equally over the life of the production.
Distribution and Royalty income is recognised in the period to which it relates.
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% Reducing balance
Computer Equipment 25% Reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 75,100 40,950 116,050
Additions 16,210 29,887 46,097
As at 31 December 2025 91,310 70,837 162,147
Depreciation
As at 1 January 2025 10,807 29,317 40,124
Provided during the period 2,478 10,380 12,858
As at 31 December 2025 13,285 39,697 52,982
Net Book Value
As at 31 December 2025 78,025 31,140 109,165
As at 1 January 2025 64,293 11,633 75,926
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 82,934 121,436
Prepayments and accrued income 252,198 156,246
335,132 277,682
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 168,227 12,858
Corporation tax 57,629 99,043
Other taxes and social security 2,905 6,096
VAT 29,200 5,822
Credit card - 1,920
Pension creditor 4,916 1,548
Inter company loan - 298,092
Accruals and deferred income 158,796 16,023
Directors' loan accounts 687 35,712
422,360 477,114
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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