Acorah Software Products - Accounts Production 13.8.831 false true true false 1 March 2022 28 February 2023 28 February 2023 13930902 Mr Lucas Dahlin-Hogg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13930902 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13930902 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13930902 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 13930902 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:AllSubsidiaries 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:OtherRelatedParties 2022-03-01 2023-02-28 13930902 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2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-02-28 13930902 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-02-28 13930902 frs-bus:Original 19 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-02-28 13930902 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-02-28 13930902 frs-bus:Original 20 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-02-28 13930902 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-02-28 13930902 frs-bus:Original dpl-frs:Item1 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:Item1 2022-02-28 13930902 frs-bus:Original dpl-frs:Item1 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-02-28 13930902 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:Item2 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:Item2 2022-02-28 13930902 frs-bus:Original dpl-frs:Item2 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-02-28 13930902 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:Item3 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:Item3 2022-02-28 13930902 frs-bus:Original dpl-frs:Item3 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 13930902 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frs-bus:Original dpl-frs:Item12 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13930902 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13930902 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 13930902 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 13930902 frs-bus:Original 1 2022-03-01 2023-02-28 13930902 frs-bus:Original frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: 13930902
AEDIFI INDUSTRIAL LTD.
Unaudited Financial Statements
For The Year Ended 28 February 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Lucas Dahlin-Hogg
Company Number 13930902
Registered Office 3 Hertford Road
Margate
CT9 3SH
Accountants Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Page 1
Page 2
Balance Sheet
Registered number: 13930902
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,841
9,841
CURRENT ASSETS
Debtors 5 55,907
Cash at bank and in hand 1,881
57,788
Creditors: Amounts Falling Due Within One Year 6 (45,324 )
NET CURRENT ASSETS (LIABILITIES) 12,464
TOTAL ASSETS LESS CURRENT LIABILITIES 22,305
Creditors: Amounts Falling Due After More Than One Year 7 (2,445 )
NET ASSETS 19,860
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 19,760
SHAREHOLDERS' FUNDS 19,860
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Page 3
For the year ending 28 February 2023 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 Lucas Dahlin-Hogg
Director
14th November 2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
AEDIFI INDUSTRIAL LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 13930902 . The registered office is 3 Hertford Road , Margate, CT9 3SH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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. 
Sale of goods
Turnover from the sale of goods is recognised when the goods have been installed and the job is considered complete and invoiced.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Throughout the contract the comparison between work completed and work invoiced for is reviewed periodically. When it is assumed that part completion in accordance with the contract for work is met, revenue is recognised but only to the extent of work completed to that point. 
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 3 years, straight line
Motor Vehicles 4 years, straight line
Computer Equipment 3 years, straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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 year 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 - - - -
Additions 1,124 11,245 312 12,681
Disposals - (2,250 ) - (2,250 )
As at 28 February 2023 1,124 8,995 312 10,431
Depreciation
As at 1 March 2022 - - - -
Provided during the period 188 376 26 590
As at 28 February 2023 188 376 26 590
Net Book Value
As at 28 February 2023 936 8,619 286 9,841
As at 1 March 2022 - - - -
5. Debtors
2023
£
Due within one year
Trade debtors 32,257
Other debtors 19,005
VAT 1,939
53,201
Due after more than one year
Other debtors 2,706
2,706
55,907
6. Creditors: Amounts Falling Due Within One Year
2023
£
Net obligations under finance leases 2,602
Trade creditors 8,228
Corporation tax 13,448
Other taxes and social security 99
Net wages 53
Accruals and deferred income 720
Director's loan account 20,174
45,324
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7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance leases 2,445
2,445
8. Obligations Under Finance Leases
2023
£
The future minimum finance lease payments are as follows:
Not later than one year 2,602
Later than one year and not later than five years 2,445
5,047
5,047
9. Share Capital
2023
£
Allotted, Called up and fully paid 100
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