Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 10167032 Mr Brian Morgan Mrs Elizabeth Morgan Mr Alan Morgan Mr Jack Morgan Mr Brian Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10167032 2025-05-31 10167032 2026-05-31 10167032 2025-06-01 2026-05-31 10167032 frs-core:CurrentFinancialInstruments 2026-05-31 10167032 frs-core:ShareCapital 2026-05-31 10167032 frs-core:RetainedEarningsAccumulatedLosses 2025-06-01 2026-05-31 10167032 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 10167032 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 10167032 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 10167032 frs-bus:SmallEntities 2025-06-01 2026-05-31 10167032 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 10167032 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 10167032 frs-bus:Director1 2025-06-01 2026-05-31 10167032 frs-bus:Director2 2025-06-01 2026-05-31 10167032 frs-bus:Director3 2025-06-01 2026-05-31 10167032 frs-bus:Director4 2025-06-01 2026-05-31 10167032 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 10167032 frs-countries:EnglandWales 2025-06-01 2026-05-31 10167032 2024-05-31 10167032 2025-05-31 10167032 2024-06-01 2025-05-31 10167032 frs-core:CurrentFinancialInstruments 2025-05-31 10167032 frs-core:ShareCapital 2024-05-31 10167032 frs-core:ShareCapital 2025-05-31 10167032 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 10167032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 10167032 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 10167032
Strategic Planning (Essex) Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10167032
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 126,747 147,717
126,747 147,717
Creditors: Amounts Falling Due Within One Year 5 (5,918 ) (5,137 )
NET CURRENT ASSETS (LIABILITIES) 120,829 142,580
TOTAL ASSETS LESS CURRENT LIABILITIES 120,829 142,580
NET ASSETS 120,829 142,580
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 120,819 142,570
SHAREHOLDERS' FUNDS 120,829 142,580
For the year ending 31 May 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 Brian Morgan
Director
28th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 June 2024 10 156,573 156,583
Loss for the year and total comprehensive income - (2,003 ) (2,003)
Dividends paid - (12,000) (12,000)
As at 31 May 2025 and 1 June 2025 10 142,570 142,580
Loss for the year and total comprehensive income - (751 ) (751)
Dividends paid - (21,000) (21,000)
As at 31 May 2026 10 120,819 120,829
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Strategic Planning (Essex) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10167032 . The registered office is 1 London Road, Ipswich, IP1 2HA.
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. 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: NIL (2025: 4)
- 4
4. Debtors
2026 2025
£ £
Due within one year
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 120 120
Corporation tax - (469 )
Accruals and deferred income 1,140 1,140
Directors' loan accounts 4,658 4,346
5,918 5,137
Page 3
Page 4
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
Page 4