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 SC577957 Ms Sarah Haran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC577957 2024-12-31 SC577957 2025-12-31 SC577957 2025-01-01 2025-12-31 SC577957 frs-core:CurrentFinancialInstruments 2025-12-31 SC577957 frs-core:ComputerEquipment 2025-12-31 SC577957 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC577957 frs-core:ComputerEquipment 2024-12-31 SC577957 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC577957 frs-core:FurnitureFittings 2025-12-31 SC577957 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC577957 frs-core:FurnitureFittings 2024-12-31 SC577957 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC577957 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC577957 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC577957 frs-core:PlantMachinery 2025-12-31 SC577957 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC577957 frs-core:PlantMachinery 2024-12-31 SC577957 frs-core:ShareCapital 2025-12-31 SC577957 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC577957 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC577957 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC577957 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC577957 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC577957 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC577957 frs-bus:Director1 2025-01-01 2025-12-31 SC577957 frs-countries:Scotland 2025-01-01 2025-12-31 SC577957 2023-12-31 SC577957 2024-12-31 SC577957 2024-01-01 2024-12-31 SC577957 frs-core:CurrentFinancialInstruments 2024-12-31 SC577957 frs-core:ShareCapital 2024-12-31 SC577957 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC577957
Sarah Haran Accessories Limited
Financial Statements
For The Year Ended 31 December 2025
Pacitti Accountancy & Business Advisory Ltd
Chartered Certified Accountants
Studio 4, Sir James Clark Building
Abbey Mill Business Centre
Paisley
PA1 1TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC577957
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 47,376 -
Tangible Assets 5 24,440 29,113
71,816 29,113
CURRENT ASSETS
Stocks 6 496,287 251,747
Debtors 7 20,713 15,295
Cash at bank and in hand 230,722 402,487
747,722 669,529
Creditors: Amounts Falling Due Within One Year 8 (755,242 ) (575,161 )
NET CURRENT ASSETS (LIABILITIES) (7,520 ) 94,368
TOTAL ASSETS LESS CURRENT LIABILITIES 64,296 123,481
NET ASSETS 64,296 123,481
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 64,196 123,381
SHAREHOLDERS' FUNDS 64,296 123,481
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Sarah Haran
Director
22nd September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sarah Haran Accessories Limited is a private company, limited by shares, incorporated in Scotland, registered number SC577957 . The registered office is Rossall, Gryffe Road, Kilmacolm, PA13 4AZ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software costs. It is amortised to the profit and loss account over its estimated economic life of five 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:
Plant & Machinery 10% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 20% straight line
2.5. 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.
2.6. 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.
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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 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: 6 (2024: 10)
6 10
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 -
Additions 59,220
As at 31 December 2025 59,220
Amortisation
As at 1 January 2025 -
Provided during the period 11,844
As at 31 December 2025 11,844
Net Book Value
As at 31 December 2025 47,376
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 7,332 30,411 11,269 49,012
Additions - 550 - 550
As at 31 December 2025 7,332 30,961 11,269 49,562
...CONTINUED
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Depreciation
As at 1 January 2025 1,322 11,889 6,688 19,899
Provided during the period 733 3,082 1,408 5,223
As at 31 December 2025 2,055 14,971 8,096 25,122
Net Book Value
As at 31 December 2025 5,277 15,990 3,173 24,440
As at 1 January 2025 6,010 18,522 4,581 29,113
6. Stocks
2025 2024
£ £
Stock 496,287 251,747
7. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 565 986
Other debtors 20,148 14,309
20,713 15,295
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,659 40,156
Other creditors 697,695 469,490
Taxation and social security 40,888 65,515
755,242 575,161
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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