Acorah Software Products - Accounts Production 19.3.600 false true false 11 March 2025 30 June 2026 30 June 2026 16306561 Mr J Blackmore Mrs S Blackmore the Directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16306561 2025-03-10 16306561 2026-06-30 16306561 2025-03-11 2026-06-30 16306561 frs-core:CurrentFinancialInstruments 2026-06-30 16306561 frs-core:ComputerEquipment 2026-06-30 16306561 frs-core:ComputerEquipment 2025-03-11 2026-06-30 16306561 frs-core:ComputerEquipment 2025-03-10 16306561 frs-core:FurnitureFittings 2026-06-30 16306561 frs-core:FurnitureFittings 2025-03-11 2026-06-30 16306561 frs-core:FurnitureFittings 2025-03-10 16306561 frs-core:NetGoodwill 2026-06-30 16306561 frs-core:NetGoodwill 2025-03-11 2026-06-30 16306561 frs-core:NetGoodwill 2025-03-10 16306561 frs-core:ShareCapital 2026-06-30 16306561 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 16306561 frs-bus:PrivateLimitedCompanyLtd 2025-03-11 2026-06-30 16306561 frs-bus:FilletedAccounts 2025-03-11 2026-06-30 16306561 frs-bus:SmallEntities 2025-03-11 2026-06-30 16306561 frs-bus:AuditExempt-NoAccountantsReport 2025-03-11 2026-06-30 16306561 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-11 2026-06-30 16306561 frs-bus:OrdinaryShareClass1 2025-03-11 2026-06-30 16306561 frs-bus:OrdinaryShareClass1 2026-06-30 16306561 1 2025-03-11 2026-06-30 16306561 frs-bus:Director1 2025-03-11 2026-06-30 16306561 frs-bus:Director2 2025-03-11 2026-06-30 16306561 frs-countries:EnglandWales 2025-03-11 2026-06-30
Registered number: 16306561
Franknsam Ltd
Unaudited Financial Statements
For the Period 11 March 2025 to 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 16306561
30 June 2026
Notes £ £
FIXED ASSETS
Intangible Assets 4 4,500
Tangible Assets 5 24,136
28,636
CURRENT ASSETS
Stocks 6 7,000
Debtors 7 3,787
Cash at bank and in hand 45,384
56,171
Creditors: Amounts Falling Due Within One Year 8 (56,640 )
NET CURRENT ASSETS (LIABILITIES) (469 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,167
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,586 )
NET ASSETS 23,581
CAPITAL AND RESERVES
Called up share capital 9 2
Profit and Loss Account 23,579
SHAREHOLDERS' FUNDS 23,581
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For the period ending 30 June 2026 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 J Blackmore
Director
17 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Franknsam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16306561 . The registered office is 51 Queens Avenue, Bredbury, Stockport, SK6 1EA and and principal place of business is Grapevine, 10 The Precinct, Romiley, Stockport SK6 4EA.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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 principally consists of the sale of food and drink.
Revenue from the sale of food and drink is recognised when the significant risks and rewards of ownership have transferred to the customer, which is generally at the point that the food or drink is supplied to the customer.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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 20% - Reducing balance
Computer Equipment 33% - Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.5. Leasing and Hire Purchase Contracts
Leasing - as a lessee
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and comprises of direct costs.
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2.7. 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 period, 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Trade and other debtors
Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.
2.10. Trade and other creditors
Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
2.11. Cash and cash equivalents
Cash and cash equivalents comprise of cash at bank and in hand.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6
6
4. Intangible Assets
Goodwill
£
Cost
As at 11 March 2025 -
Additions 5,000
As at 30 June 2026 5,000
...CONTINUED
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Amortisation
As at 11 March 2025 -
Provided during the period 500
As at 30 June 2026 500
Net Book Value
As at 30 June 2026 4,500
As at 11 March 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 11 March 2025 - - -
Additions 30,000 232 30,232
As at 30 June 2026 30,000 232 30,232
Depreciation
As at 11 March 2025 - - -
Provided during the period 6,000 96 6,096
As at 30 June 2026 6,000 96 6,096
Net Book Value
As at 30 June 2026 24,000 136 24,136
As at 11 March 2025 - - -
6. Stocks
30 June 2026
£
Stock 7,000
7. Debtors
30 June 2026
£
Due within one year
Other debtors 3,787
8. Creditors: Amounts Falling Due Within One Year
30 June 2026
£
Other creditors 49,397
Taxation and social security 7,243
56,640
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9. Share Capital
30 June 2026
Allotted, called up and fully paid £
2 Ordinary Shares of £ 1.00 each 2
Shares issued during the period: £
2 Ordinary Shares of £ 1.00 each 2
10. Related Party Transactions
Included within other creditors, is a loan owing to the Directors of £47,793. This loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling parties are the Directors by virtue of their joint ownership of 100% of the issued share capital in the company.
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