Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08010916 Mr Robert Hammond Mr Tony Romano iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08010916 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08010916 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 08010916 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 08010916 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 08010916 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 08010916 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 08010916 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 08010916 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 08010916 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 08010916 2022-12-31 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08010916 frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:UnlistedNon-exchangeTraded 2021-12-31 08010916 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 08010916 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 08010916 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08010916 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08010916 dpl-frs:CostSales 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales 2021-12-31 08010916 dpl-frs:CostSales 2022-12-31 08010916 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 08010916 frs-bus:Director1 2022-01-01 2022-12-31 08010916 frs-bus:Director1 2021-12-31 08010916 frs-bus:Director1 2022-12-31 08010916 frs-bus:Director2 2022-01-01 2022-12-31 08010916 frs-bus:Director2 2021-12-31 08010916 frs-bus:Director2 2022-12-31 08010916 1 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 1 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 1 2022-12-31 08010916 2 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 2 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 2 2022-12-31 08010916 3 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 3 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 3 2022-12-31 08010916 4 2022-01-01 2022-12-31 08010916 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2022-12-31 08010916 17 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 17 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 17 2022-12-31 08010916 18 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 18 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 18 2022-12-31 08010916 19 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 19 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 19 2022-12-31 08010916 20 2022-01-01 2022-12-31 08010916 frs-core:CurrentFinancialInstruments 20 2022-12-31 08010916 frs-core:Non-currentFinancialInstruments 20 2022-12-31 08010916 dpl-frs:Item1 2022-01-01 2022-12-31 08010916 dpl-frs:Item1 2021-12-31 08010916 dpl-frs:Item1 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 08010916 dpl-frs:Item2 2022-01-01 2022-12-31 08010916 dpl-frs:Item2 2021-12-31 08010916 dpl-frs:Item2 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 08010916 dpl-frs:Item3 2022-01-01 2022-12-31 08010916 dpl-frs:Item3 2021-12-31 08010916 dpl-frs:Item3 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 08010916 dpl-frs:Item4 2022-01-01 2022-12-31 08010916 dpl-frs:Item4 2021-12-31 08010916 dpl-frs:Item4 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 08010916 dpl-frs:Item5 2022-01-01 2022-12-31 08010916 dpl-frs:Item5 2021-12-31 08010916 dpl-frs:Item5 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 08010916 dpl-frs:Item6 2022-01-01 2022-12-31 08010916 dpl-frs:Item6 2021-12-31 08010916 dpl-frs:Item6 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 08010916 dpl-frs:Item7 2022-01-01 2022-12-31 08010916 dpl-frs:Item7 2021-12-31 08010916 dpl-frs:Item7 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 08010916 dpl-frs:Item8 2022-01-01 2022-12-31 08010916 dpl-frs:Item8 2021-12-31 08010916 dpl-frs:Item8 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 08010916 dpl-frs:Item9 2022-01-01 2022-12-31 08010916 dpl-frs:Item9 2021-12-31 08010916 dpl-frs:Item9 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 08010916 dpl-frs:Item10 2022-01-01 2022-12-31 08010916 dpl-frs:Item10 2021-12-31 08010916 dpl-frs:Item10 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 08010916 dpl-frs:Item11 2022-01-01 2022-12-31 08010916 dpl-frs:Item11 2021-12-31 08010916 dpl-frs:Item11 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 08010916 dpl-frs:Item12 2022-01-01 2022-12-31 08010916 dpl-frs:Item12 2021-12-31 08010916 dpl-frs:Item12 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 08010916 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 08010916 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 08010916 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 08010916 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 08010916 1 2022-01-01 2022-12-31 08010916 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 08010916
AERI (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Purvis Stevens LLP
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of AERI (UK) Ltd for the year ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AERI (UK) Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of AERI (UK) Ltd , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of AERI (UK) Ltd and state those matters that we have agreed to state to the directors of AERI (UK) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AERI (UK) Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that AERI (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AERI (UK) Ltd . You consider that AERI (UK) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AERI (UK) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29/02/2024
Purvis Stevens LLP
Hayles Bridge Offices
228 Mulgrave Road
Cheam
Surrey
SM2 6JT
Page 1
Page 2
Balance Sheet
Registered number: 08010916
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 34,290 57,488
Cash at bank and in hand 12,298 41,567
46,588 99,055
Creditors: Amounts Falling Due Within One Year 5 (3,806 ) (24,707 )
NET CURRENT ASSETS (LIABILITIES) 42,782 74,348
TOTAL ASSETS LESS CURRENT LIABILITIES 42,782 74,348
NET ASSETS 42,782 74,348
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 42,781 74,347
SHAREHOLDERS' FUNDS 42,782 74,348
For the year ending 31 December 2023 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 Tony Romano
Director
29/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AERI (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08010916 . The registered office is Hayles Bridge Offices, 228 Mulgrave Road, Cheam, Surrey, SM2 6JT.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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.
2.4. 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 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 asset reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors (1,187 ) 22,990
Prepayments and accrued income 260 245
Corporation tax recoverable assets 7,436 -
VAT 90 456
Amounts owed by parent company 27,691 33,797
34,290 57,488
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Corporation tax - 17,564
Other taxes and social security 1,105 4,643
Accruals and deferred income 2,700 2,500
3,806 24,707
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4