Acorah Software Products - Accounts Production 16.0.110 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10553452 Mr Graham O'Geran Mr Michael Venner Mr G O'Geran true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10553452 2023-06-30 10553452 2024-06-30 10553452 2023-07-01 2024-06-30 10553452 frs-core:CurrentFinancialInstruments 2024-06-30 10553452 frs-core:Non-currentFinancialInstruments 2024-06-30 10553452 frs-core:BetweenOneFiveYears 2024-06-30 10553452 frs-core:ComputerEquipment 2024-06-30 10553452 frs-core:ComputerEquipment 2023-07-01 2024-06-30 10553452 frs-core:ComputerEquipment 2023-06-30 10553452 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 10553452 frs-core:FurnitureFittings 2024-06-30 10553452 frs-core:FurnitureFittings 2023-07-01 2024-06-30 10553452 frs-core:FurnitureFittings 2023-06-30 10553452 frs-core:MotorVehicles 2024-06-30 10553452 frs-core:MotorVehicles 2023-07-01 2024-06-30 10553452 frs-core:MotorVehicles 2023-06-30 10553452 frs-core:OtherResidualIntangibleAssets 2024-06-30 10553452 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 10553452 frs-core:OtherResidualIntangibleAssets 2023-06-30 10553452 frs-core:WithinOneYear 2024-06-30 10553452 frs-core:ShareCapital 2024-06-30 10553452 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10553452 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10553452 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10553452 frs-bus:SmallEntities 2023-07-01 2024-06-30 10553452 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10553452 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10553452 1 2023-07-01 2024-06-30 10553452 frs-core:UnlistedNon-exchangeTraded 2024-06-30 10553452 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10553452 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10553452 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 10553452 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10553452 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 10553452 frs-bus:Director1 2023-07-01 2024-06-30 10553452 frs-bus:Director1 2023-06-30 10553452 frs-bus:Director1 2024-06-30 10553452 frs-bus:Director2 2023-07-01 2024-06-30 10553452 frs-bus:Director2 2023-06-30 10553452 frs-bus:Director2 2024-06-30 10553452 frs-countries:EnglandWales 2023-07-01 2024-06-30 10553452 2022-06-30 10553452 2023-06-30 10553452 2022-07-01 2023-06-30 10553452 frs-core:CurrentFinancialInstruments 2023-06-30 10553452 frs-core:Non-currentFinancialInstruments 2023-06-30 10553452 frs-core:BetweenOneFiveYears 2023-06-30 10553452 frs-core:MotorVehicles 2022-07-01 2023-06-30 10553452 frs-core:WithinOneYear 2023-06-30 10553452 frs-core:ShareCapital 2023-06-30 10553452 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10553452
Auva Certification Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10553452
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,603 -
Tangible Assets 5 134,965 87,354
Investments 6 6,250 6,250
145,818 93,604
CURRENT ASSETS
Debtors 7 175,093 84,596
Cash at bank and in hand 29,460 25,971
204,553 110,567
Creditors: Amounts Falling Due Within One Year 8 (228,681 ) (87,256 )
NET CURRENT ASSETS (LIABILITIES) (24,128 ) 23,311
TOTAL ASSETS LESS CURRENT LIABILITIES 121,690 116,915
Creditors: Amounts Falling Due After More Than One Year 9 (86,002 ) (108,632 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (33,741 ) (7,743 )
NET ASSETS 1,947 540
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 1,847 440
SHAREHOLDERS' FUNDS 1,947 540
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.
On behalf of the board
Mr Graham O'Geran
Director
Mr Michael Venner
Director
1 October 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Auva Certification Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10553452 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
These financial statements are presented in Pounds Sterling (GBP) which is also the company's functional currency, as that is the currency in which the majority of the Company's transactions are denominated.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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. Amounts invoiced in advance of work completed are deferred and held as a liability.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company's domain name. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.6. 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.
2.7. 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.
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2.8. 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.
2.9. 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: 6 (2023: 5)
6 5
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 -
Additions 5,068
As at 30 June 2024 5,068
Amortisation
As at 1 July 2023 -
Provided during the period 465
As at 30 June 2024 465
Net Book Value
As at 30 June 2024 4,603
As at 1 July 2023 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 92,658 5,560 2,773 100,991
Additions 61,935 2,028 3,621 67,584
As at 30 June 2024 154,593 7,588 6,394 168,575
Depreciation
As at 1 July 2023 10,218 3,010 409 13,637
Provided during the period 17,520 930 1,523 19,973
As at 30 June 2024 27,738 3,940 1,932 33,610
Net Book Value
As at 30 June 2024 126,855 3,648 4,462 134,965
As at 1 July 2023 82,440 2,550 2,364 87,354
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 126,854 82,440
6. Investments
Unlisted
£
Cost
As at 1 July 2023 6,250
As at 30 June 2024 6,250
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 6,250
As at 1 July 2023 6,250
Investments are measured and held in the financial statements at their fair value.
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 145,304 84,446
Prepayments and accrued income 5,799 150
Directors' loan accounts 23,990 -
175,093 84,596
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,621 9,196
Trade creditors 19,633 22,548
Bank loans and overdrafts 2,000 2,000
Corporation tax 18,895 -
Other taxes and social security 369 -
VAT 25,499 14,048
Other creditors 30,191 29,489
Accruals and deferred income 105,473 9,975
228,681 87,256
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 80,001 76,631
Bank loans 1,833 3,833
Other creditors 4,168 28,168
86,002 108,632
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,352 18,137
Later than one year and not later than five years 84,538 86,459
118,890 104,596
Less: Finance charges allocated to future periods 12,268 18,769
106,622 85,827
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 33,741 7,743
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans from directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Graham O'Geran - 19,760 - - 19,760
Mr Michael Venner - 4,230 - - 4,230
The above loan is unsecured and repayable on demand. The HMRC official rate of interest is charged on the outstanding balance.
14. Ultimate Controlling Party
The company's ultimate controlling party is Mr G O'Geran by virtue of his ownership of 45% of the issued share capital in the company.
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