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Registered number: 06486413
Natural Air (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06486413
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,870 130,341
95,870 130,341
CURRENT ASSETS
Debtors 5 449,324 544,607
Cash at bank and in hand 277,281 212,826
726,605 757,433
Creditors: Amounts Falling Due Within One Year 6 (301,540 ) (335,157 )
NET CURRENT ASSETS (LIABILITIES) 425,065 422,276
TOTAL ASSETS LESS CURRENT LIABILITIES 520,935 552,617
Creditors: Amounts Falling Due After More Than One Year 7 (30,878 ) (36,091 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (509 )
NET ASSETS 490,057 516,017
CAPITAL AND RESERVES
Called up share capital 8 25 25
Profit and Loss Account 490,032 515,992
SHAREHOLDERS' FUNDS 490,057 516,017
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For the year ending 30 March 2024 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 P A Stubbs
Director
3 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Natural Air (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06486413 . The registered office is Unit 6 Riverside Industrial Estate, Power Station Road, Rugeley, Staffordshire, WS15 2YR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. The polocy adopted for the recognition of turnover is as follows:

Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. 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 20% - on cost
Motor Vehicles 25% - reducing balance
Fixtures & Fittings 20% - on cost
Computer Equipment 33% - on cost
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 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 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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2.7. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 11)
8 11
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 31 March 2023 246,314
Additions 1,306
As at 30 March 2024 247,620
Depreciation
As at 31 March 2023 115,973
Provided during the period 35,777
As at 30 March 2024 151,750
Net Book Value
As at 30 March 2024 95,870
As at 31 March 2023 130,341
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 158,032 261,087
Other debtors 220,539 212,767
378,571 473,854
Due after more than one year
Other debtors 70,753 70,753
70,753 70,753
449,324 544,607
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 238,937 176,363
Bank loans and overdrafts 5,268 5,042
Other creditors 19,105 21,196
Taxation and social security 38,230 132,556
301,540 335,157
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,878 36,091
30,878 36,091
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25 25
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 31 March 2023 Amounts advanced Amounts repaid Amounts written off As at 30 March 2024
£ £ £ £ £
Mr Paul Stubbs 204,110 48,198 50,350 - 201,958
Loans in the year have been provided interest free and are repayable on demand. 
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