Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08102387 Mr MARK OWEN Mrs WIDYA VAN DER VOORT iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08102387 2023-06-30 08102387 2024-06-30 08102387 2023-07-01 2024-06-30 08102387 frs-core:Non-currentFinancialInstruments 2024-06-30 08102387 frs-core:BetweenOneFiveYears 2024-06-30 08102387 frs-core:ComputerEquipment 2023-07-01 2024-06-30 08102387 frs-core:MotorVehicles 2023-07-01 2024-06-30 08102387 frs-core:WithinOneYear 2024-06-30 08102387 frs-core:ShareCapital 2024-06-30 08102387 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08102387 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08102387 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 08102387 frs-bus:SmallEntities 2023-07-01 2024-06-30 08102387 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08102387 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08102387 frs-core:CostValuation 2023-06-30 08102387 frs-core:CostValuation 2024-06-30 08102387 frs-bus:Director1 2023-07-01 2024-06-30 08102387 frs-bus:Director2 2023-07-01 2024-06-30 08102387 frs-countries:EnglandWales 2023-07-01 2024-06-30 08102387 2022-06-30 08102387 2023-06-30 08102387 2022-07-01 2023-06-30 08102387 frs-core:Non-currentFinancialInstruments 2023-06-30 08102387 frs-core:BetweenOneFiveYears 2023-06-30 08102387 frs-core:WithinOneYear 2023-06-30 08102387 frs-core:ShareCapital 2023-06-30 08102387 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08102387
Ashridge Property Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08102387
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,427 196,300
Investments 5 11,000 11,000
157,427 207,300
CURRENT ASSETS
Debtors 121,916 153,085
Cash at bank and in hand 18,890 34,244
140,806 187,329
Creditors: Amounts Falling Due Within One Year (151,868 ) (115,106 )
NET CURRENT ASSETS (LIABILITIES) (11,062 ) 72,223
TOTAL ASSETS LESS CURRENT LIABILITIES 146,365 279,523
Creditors: Amounts Falling Due After More Than One Year 5,062 -
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,705 ) (36,468 )
NET ASSETS 125,722 243,055
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 125,622 242,955
SHAREHOLDERS' FUNDS 125,722 243,055
Page 1
Page 2
For the year ending 30 June 2024 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr MARK OWEN
Director
Mrs WIDYA VAN DER VOORT
Director
08/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ashridge Property Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08102387 . The registered office is 26 Allonby Way, Aylesbury, Buckinghamshire, HP21 7JA.
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. 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:
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
      Improvement to property                               10% on cost
2.4. 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.
2.5. 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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.
2.6. 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
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 354,581
Additions 240
As at 30 June 2024 354,821
Depreciation
As at 1 July 2023 158,281
Provided during the period 50,113
As at 30 June 2024 208,394
Net Book Value
As at 30 June 2024 146,427
As at 1 July 2023 196,300
5. Investments
Total
£
Cost
As at 1 July 2023 11,000
As at 30 June 2024 11,000
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 11,000
As at 1 July 2023 11,000
Page 4
Page 5
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 114,580 118,420
Later than one year and not later than five years 757 14,131
115,337 132,551
Less: Finance charges allocated to future periods 14,131 26,071
101,206 106,480
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 44,650 92,400
During the year, total dividends of £44,650 (2023:£92,400) were paid to the directors.
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