Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03177075 Mr Sebastian Maciocia Ms Charlotte O'Horo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03177075 2024-03-31 03177075 2025-03-31 03177075 2024-04-01 2025-03-31 03177075 frs-core:CurrentFinancialInstruments 2025-03-31 03177075 frs-core:Non-currentFinancialInstruments 2025-03-31 03177075 frs-core:ComputerEquipment 2025-03-31 03177075 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03177075 frs-core:ComputerEquipment 2024-03-31 03177075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-03-31 03177075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-01 2025-03-31 03177075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-03-31 03177075 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 03177075 frs-core:FurnitureFittings 2025-03-31 03177075 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03177075 frs-core:FurnitureFittings 2024-03-31 03177075 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03177075 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03177075 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03177075 frs-core:OtherResidualIntangibleAssets 2025-03-31 03177075 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 03177075 frs-core:OtherResidualIntangibleAssets 2024-03-31 03177075 frs-core:ShareCapital 2025-03-31 03177075 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03177075 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03177075 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03177075 frs-bus:SmallEntities 2024-04-01 2025-03-31 03177075 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03177075 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03177075 frs-core:UnlistedNon-exchangeTraded 2025-03-31 03177075 frs-core:UnlistedNon-exchangeTraded 2024-03-31 03177075 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 03177075 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 03177075 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 03177075 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 03177075 frs-bus:Director1 2024-04-01 2025-03-31 03177075 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03177075 frs-core:CurrentFinancialInstruments 1 2025-03-31 03177075 frs-core:CurrentFinancialInstruments 3 2025-03-31 03177075 frs-countries:EnglandWales 2024-04-01 2025-03-31 03177075 2023-03-31 03177075 2024-03-31 03177075 2023-04-01 2024-03-31 03177075 frs-core:CurrentFinancialInstruments 2024-03-31 03177075 frs-core:Non-currentFinancialInstruments 2024-03-31 03177075 frs-core:ShareCapital 2024-03-31 03177075 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03177075 frs-core:CurrentFinancialInstruments 1 2024-03-31 03177075 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 03177075
Su Wen Herbs Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
635 Bath Road
Slough
Berkshire
SL1 6AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03177075
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,631 2,808
Tangible Assets 5 594 221,552
Investments 6 826 826
3,051 225,186
CURRENT ASSETS
Debtors 7 203,066 155,366
Cash at bank and in hand 68,345 84,599
271,411 239,965
Creditors: Amounts Falling Due Within One Year 9 (7,256 ) (51,328 )
NET CURRENT ASSETS (LIABILITIES) 264,155 188,637
TOTAL ASSETS LESS CURRENT LIABILITIES 267,206 413,823
PROVISIONS FOR LIABILITIES
Deferred Taxation (556 ) (2,110 )
NET ASSETS 266,650 411,713
CAPITAL AND RESERVES
Called up share capital 10 400 100
Profit and Loss Account 266,250 411,613
SHAREHOLDERS' FUNDS 266,650 411,713
Page 1
Page 2
For the year ending 31 March 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 his 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 Sebastian Maciocia
Director
22nd October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Su Wen Herbs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03177075 . The registered office is C/O Taxassist Accountants 635 Bath Road, Burnham, Slough, Berkshire, SL1 6AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (FRS 102) and the requirements of the Companies Act 2006 as applicable in to cpmpanies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applies other than where additional disclosure is required to show a true and fair value.

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 £.

The financial statements have been prepared under the historical cost convention, modified to include the revvaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable fpr goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Revenue from the sale of goods is recognised when the signigficant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Patent. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trade marks. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Freehold Investment property
Fixtures & Fittings 3 year straight line
Computer Equipment 3 year straight line
2.6. 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. With respct to the financial year 2023, no valuation has been performed because the property was under renovation. 
2.7. 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.
Page 3
Page 4
2.8. 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 as follows: 2 (2024: 2)
2 2
4. Intangible Assets
Other Intellectual Property Total
£ £ £
Cost
As at 1 April 2024 60,104 5,887 65,991
As at 31 March 2025 60,104 5,887 65,991
Amortisation
As at 1 April 2024 60,104 3,079 63,183
Provided during the period - 1,177 1,177
As at 31 March 2025 60,104 4,256 64,360
Net Book Value
As at 31 March 2025 - 1,631 1,631
As at 1 April 2024 - 2,808 2,808
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 220,512 - 2,751 223,263
Additions - 496 - 496
Disposals (220,512 ) - - (220,512 )
As at 31 March 2025 - 496 2,751 3,247
Depreciation
As at 1 April 2024 - - 1,711 1,711
Provided during the period - 165 777 942
As at 31 March 2025 - 165 2,488 2,653
Net Book Value
As at 31 March 2025 - 331 263 594
As at 1 April 2024 220,512 - 1,040 221,552
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 826
As at 31 March 2025 826
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 826
As at 1 April 2024 826
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 20,530
Su Wen Press Ltd 50,000 50,000
Other debtors (3) 82,958 84,836
Amounts owed by other participating interests 64,593 -
197,551 155,366
Due after more than one year
Corporation tax recoverable assets 5,515 -
203,066 155,366
Page 5
Page 6
8. Current Asset Investments
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 55 12,293
Corporation tax - 16,525
Other taxes and social security 1,473 716
VAT 5,728 9,914
Accruals and deferred income - 1,525
Director's loan account - 10,355
7,256 51,328
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 400 100
11. Related Party Transactions
As at the end of the financial year, the company was owed £64,953 by Daisy Maciocia. a shareholde. This debt was repaid on the 6th of April 2025. 
Daisy MaciociaShareholderLoan with outstanding balance of £64,953 as at 31/03/2025. Repaid in full on 06/04/2025.

Daisy Maciocia

Shareholder

Loan with outstanding balance of £64,953 as at 31/03/2025. Repaid in full on 06/04/2025.

The loan was repaid 6 days into the following company year
Page 6