Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 06205988 Mr Mark Evans Mrs Sarah Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06205988 2023-04-30 06205988 2024-04-30 06205988 2023-05-01 2024-04-30 06205988 frs-core:CurrentFinancialInstruments 2024-04-30 06205988 frs-core:ComputerEquipment 2024-04-30 06205988 frs-core:ComputerEquipment 2023-05-01 2024-04-30 06205988 frs-core:ComputerEquipment 2023-04-30 06205988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06205988 frs-core:PlantMachinery 2024-04-30 06205988 frs-core:PlantMachinery 2023-05-01 2024-04-30 06205988 frs-core:PlantMachinery 2023-04-30 06205988 frs-core:ShareCapital 2024-04-30 06205988 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 06205988 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06205988 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 06205988 frs-bus:SmallEntities 2023-05-01 2024-04-30 06205988 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06205988 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 06205988 frs-bus:Director1 2023-05-01 2024-04-30 06205988 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 06205988 frs-countries:EnglandWales 2023-05-01 2024-04-30 06205988 2022-04-30 06205988 2023-04-30 06205988 2022-05-01 2023-04-30 06205988 frs-core:CurrentFinancialInstruments 2023-04-30 06205988 frs-core:ShareCapital 2023-04-30 06205988 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 06205988
Airtightness Testing (UK) Ltd
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06205988
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,081 20,108
Investment Properties 5 452,170 342,127
467,251 362,235
CURRENT ASSETS
Debtors 6 14,741 23,288
Cash at bank and in hand 16,332 20,472
31,073 43,760
Creditors: Amounts Falling Due Within One Year 7 (498,153 ) (405,922 )
NET CURRENT ASSETS (LIABILITIES) (467,080 ) (362,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES 171 73
NET ASSETS 171 73
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 151 53
SHAREHOLDERS' FUNDS 171 73
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For the year ending 30 April 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 Mark Evans
Director
21 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
Airtightness Testing (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06205988 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 No depreciation provided
Plant & Machinery 25% Reducing balance
Computer Equipment 25% Reducing balance
No depreciation is provided on the company's freehold properties since in the opinion of the directors the expected useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors undertake an annual impairment review of these properties.
2.4. 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.
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.
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2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
2.7. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 51,119 4,998 56,117
As at 30 April 2024 51,119 4,998 56,117
Depreciation
As at 1 May 2023 32,639 3,370 36,009
Provided during the period 4,620 407 5,027
As at 30 April 2024 37,259 3,777 41,036
Net Book Value
As at 30 April 2024 13,860 1,221 15,081
As at 1 May 2023 18,480 1,628 20,108
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5. Investment Property
2024
£
Fair Value
As at 1 May 2023 342,127
Additions 110,043
As at 30 April 2024 452,170
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,593 19,450
Other debtors 5,148 3,838
14,741 23,288
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,422 31
Other creditors 485,421 384,842
Taxation and social security 8,310 21,049
498,153 405,922
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
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