Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08394087 Mrs Jacqueline Bamber Mrs Helen Pendlebury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08394087 2025-02-28 08394087 2026-02-28 08394087 2025-03-01 2026-02-28 08394087 frs-core:CurrentFinancialInstruments 2026-02-28 08394087 frs-core:ComputerEquipment 2026-02-28 08394087 frs-core:ComputerEquipment 2025-03-01 2026-02-28 08394087 frs-core:ComputerEquipment 2025-02-28 08394087 frs-core:ShareCapital 2026-02-28 08394087 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08394087 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08394087 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08394087 frs-bus:SmallEntities 2025-03-01 2026-02-28 08394087 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08394087 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08394087 frs-bus:Director1 2025-03-01 2026-02-28 08394087 frs-bus:Director2 2025-03-01 2026-02-28 08394087 frs-countries:EnglandWales 2025-03-01 2026-02-28 08394087 2024-02-29 08394087 2025-02-28 08394087 2024-03-01 2025-02-28 08394087 frs-core:CurrentFinancialInstruments 2025-02-28 08394087 frs-core:ShareCapital 2025-02-28 08394087 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08394087
Party Store Girl Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Digi Accounts and Tax Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08394087
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 43,048 57,821
Debtors 6 1,651 3,633
Cash at bank and in hand 717 -
45,416 61,454
Creditors: Amounts Falling Due Within One Year 7 (54,013 ) (61,312 )
NET CURRENT ASSETS (LIABILITIES) (8,597 ) 142
TOTAL ASSETS LESS CURRENT LIABILITIES (8,597 ) 142
NET (LIABILITIES)/ASSETS (8,597 ) 142
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (8,697 ) 42
SHAREHOLDERS' FUNDS (8,597) 142
For the year ending 28 February 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 Jacqueline Bamber
Director
Mrs Helen Pendlebury
Director
22 April 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Party Store Girl Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08394087 . The registered office is Design House, Preston Road, Chorley, Lancashire, PR7 5JZ.
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. 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.
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:
Computer Equipment 33% Straight Line
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered impairment. If there is any indication, the recoverable amount is compared against the carrying amount. Any impairment adjustments are recognised within the profit and loss.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2025 4,689
As at 28 February 2026 4,689
Depreciation
As at 1 March 2025 4,689
As at 28 February 2026 4,689
...CONTINUED
Page 2
Page 3
Net Book Value
As at 28 February 2026 -
As at 1 March 2025 -
5. Stocks
2026 2025
£ £
Finished goods 43,048 57,821
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,651 3,633
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 14,959 11,256
Bank loans and overdrafts - 13,342
VAT 4,063 3,823
Accruals and deferred income 1,435 1,435
Directors' loan accounts 33,556 31,456
54,013 61,312
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
During the year, rent of £1,000 has been paid for the use of a property owned by Helen Pendlebury, a director and shareholder of the company. 
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