Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 08295783 Mr Daniel Dawkins Mr Steve Templeman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08295783 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 08295783 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 08295783 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 08295783 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 08295783 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 08295783 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 08295783 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 08295783 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 08295783 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 08295783 2022-11-30 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dpl-frs:Item6 2021-11-30 08295783 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 08295783 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 08295783 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 08295783 dpl-frs:Item7 2021-12-01 2022-11-30 08295783 dpl-frs:Item7 2021-11-30 08295783 dpl-frs:Item7 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 08295783 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 08295783 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 08295783 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 08295783 dpl-frs:Item8 2021-12-01 2022-11-30 08295783 dpl-frs:Item8 2021-11-30 08295783 dpl-frs:Item8 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 08295783 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 08295783 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 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08295783 dpl-frs:Item11 2021-11-30 08295783 dpl-frs:Item11 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 08295783 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 08295783 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 08295783 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 08295783 dpl-frs:Item12 2021-12-01 2022-11-30 08295783 dpl-frs:Item12 2021-11-30 08295783 dpl-frs:Item12 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 08295783 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 08295783 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 08295783 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 08295783 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 08295783 1 2021-12-01 2022-11-30 08295783 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 08295783
Arvag Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08295783
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,023,026 809,296
1,023,026 809,296
CURRENT ASSETS
Stocks 6 1,203,351 830,732
Debtors 7 962,154 882,759
Cash at bank and in hand 745,743 189,940
2,911,248 1,903,431
Creditors: Amounts Falling Due Within One Year 8 (1,645,182 ) (1,229,259 )
NET CURRENT ASSETS (LIABILITIES) 1,266,066 674,172
TOTAL ASSETS LESS CURRENT LIABILITIES 2,289,092 1,483,468
Creditors: Amounts Falling Due After More Than One Year 9 (516,674 ) (454,473 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (185,612 ) (105,703 )
NET ASSETS 1,586,806 923,292
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,586,706 923,192
SHAREHOLDERS' FUNDS 1,586,806 923,292
Page 1
Page 2
For the year ending 30 November 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 Daniel Dawkins
Director
11/03/2024
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
Arvag Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08295783 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
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. 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.
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2.7. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 42 (2022: 44)
42 44
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 24,000
As at 30 November 2023 24,000
Amortisation
As at 1 December 2022 24,000
As at 30 November 2023 24,000
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 873,712 531,909 9,810 41,987 1,457,418
Additions 394,391 183,814 - 8,519 586,724
Disposals (13,482 ) (189,500 ) - - (202,982 )
As at 30 November 2023 1,254,621 526,223 9,810 50,506 1,841,160
Depreciation
As at 1 December 2022 381,215 237,805 4,507 24,595 648,122
Provided during the period 137,972 83,950 795 3,886 226,603
Disposals (9,216 ) (47,375 ) - - (56,591 )
As at 30 November 2023 509,971 274,380 5,302 28,481 818,134
Net Book Value
As at 30 November 2023 744,650 251,843 4,508 22,025 1,023,026
As at 1 December 2022 492,497 294,104 5,303 17,392 809,296
6. Stocks
2023 2022
£ £
Work in progress 1,203,351 830,732
1,203,351 830,732
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 942,575 848,356
Prepayments and accrued income 13,500 4,524
Other debtors 6,079 29,279
Intercompany - 600
962,154 882,759
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 266,012 244,639
Trade creditors 445,459 379,561
Bank loans and overdrafts 100,000 167,003
Corporation tax 249,920 (87,148 )
Other taxes and social security 122,663 300,142
VAT 245,995 37,983
Other creditors 92,514 45,489
Inter-company 6,200 -
Accruals and deferred income - 32,276
Directors' loan accounts 116,419 109,314
1,645,182 1,229,259
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 358,341 196,140
Bank loans 158,333 258,333
516,674 454,473
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 266,012 244,639
Later than one year and not later than five years 358,341 196,140
624,353 440,779
624,353 440,779
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included in the Other Creditors is an amout of £6,200 (2022 - £600 debtor) owed to Genbuild Ltd, a company under the control of the director Mr D Dawkins. 
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