Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06480991 Mrs C I Harding Mr R J Harding Mrs C I Harding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06480991 2025-01-31 06480991 2026-01-31 06480991 2025-02-01 2026-01-31 06480991 frs-core:CurrentFinancialInstruments 2026-01-31 06480991 frs-core:ComputerEquipment 2026-01-31 06480991 frs-core:ComputerEquipment 2025-02-01 2026-01-31 06480991 frs-core:ComputerEquipment 2025-01-31 06480991 frs-core:FurnitureFittings 2026-01-31 06480991 frs-core:FurnitureFittings 2025-02-01 2026-01-31 06480991 frs-core:FurnitureFittings 2025-01-31 06480991 frs-core:ShareCapital 2026-01-31 06480991 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 06480991 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 06480991 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06480991 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06480991 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06480991 frs-bus:SmallEntities 2025-02-01 2026-01-31 06480991 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 06480991 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06480991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 06480991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 06480991 frs-bus:Director1 2025-02-01 2026-01-31 06480991 frs-bus:Director2 2025-02-01 2026-01-31 06480991 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06480991 frs-countries:EnglandWales 2025-02-01 2026-01-31 06480991 2024-01-31 06480991 2025-01-31 06480991 2024-02-01 2025-01-31 06480991 frs-core:CurrentFinancialInstruments 2025-01-31 06480991 frs-core:ShareCapital 2025-01-31 06480991 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06480991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 06480991
Sprydon Designs Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06480991
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,111 954
Investment Properties 5 199,000 199,000
200,111 199,954
CURRENT ASSETS
Debtors 6 3,423 3,747
Cash at bank and in hand 37,290 44,414
40,713 48,161
Creditors: Amounts Falling Due Within One Year 7 (1,945 ) (3,533 )
NET CURRENT ASSETS (LIABILITIES) 38,768 44,628
TOTAL ASSETS LESS CURRENT LIABILITIES 238,879 244,582
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,639 ) (8,609 )
NET ASSETS 230,240 235,973
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 10 42,935 42,935
Profit and Loss Account 187,205 192,938
SHAREHOLDERS' FUNDS 230,240 235,973
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For the year ending 31 January 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
Mrs C I Harding
Director
21 October 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
Sprydon Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06480991 . The registered office is Stoneleigh, North Cadbury, Yeovil, Somerset, BA22 7DJ.
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.
Property rental income earned from the company's investment property is recognised in the period to which it relates. outcome of a contract cannot be estimated reliably.
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 15% reducing balance
Computer Equipment 3 years straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 1,923 13,534 15,457
Additions - 811 811
As at 31 January 2026 1,923 14,345 16,268
Depreciation
As at 1 February 2025 1,252 13,251 14,503
Provided during the period 101 553 654
As at 31 January 2026 1,353 13,804 15,157
Net Book Value
As at 31 January 2026 570 541 1,111
As at 1 February 2025 671 283 954
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 199,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 147,637 147,637
The investment property has been included in the financial statements at a valuation determined by the directors. The directors have reviewed the value of the property at the balance sheet date and, having considered current market conditions and available evidence, are satisfied that the carrying value of £199,000 represents a fair and reasonable estimate of its market value.
The deferred tax attributable to the investment property has been considered and £8,428 (2025 - £8,428) has been provided for in the financial statements.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,078 2,865
Other debtors 345 882
3,423 3,747
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 125
Other creditors 506 330
Taxation and social security 1,439 3,078
1,945 3,533
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Loans to directors are unsecured and have no repayment terms. Interest has been charged on the loan at the HMRC official rate when exceeding limits.
At 1 February 2024, the balance owed to the directors was £139. During the year, £20,109 was advanced to the directors, and £20,000 was repaid by the directors. The balance owed to the directors at 31 January 2025 was £30.
At 1 February 2025, the balance owed to the directors was £30. During the year, £14,009 was advanced to the directors, and £13,985 was repaid by the directors. The balance owed to the directors at 31 January 2025 was £6.
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 February 2025 42,935 192,938
Profit for the year and total comprehensive income - 2,267
Dividends paid - (8,000)
As at 31 January 2026 42,935 187,205
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