Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04431540 Mr Keith Rowe Dr Mandy Lambton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04431540 2023-03-31 04431540 2024-03-31 04431540 2023-04-01 2024-03-31 04431540 frs-core:Non-currentFinancialInstruments 2024-03-31 04431540 frs-core:BetweenOneFiveYears 2024-03-31 04431540 frs-core:ComputerEquipment 2023-04-01 2024-03-31 04431540 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04431540 frs-core:MotorVehicles 2023-04-01 2024-03-31 04431540 frs-core:PlantMachinery 2023-04-01 2024-03-31 04431540 frs-core:WithinOneYear 2024-03-31 04431540 frs-core:ShareCapital 2024-03-31 04431540 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04431540 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04431540 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 04431540 frs-bus:SmallEntities 2023-04-01 2024-03-31 04431540 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04431540 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04431540 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 04431540 frs-bus:OrdinaryShareClass2 2024-03-31 04431540 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 04431540 frs-bus:OrdinaryShareClass3 2024-03-31 04431540 frs-core:CostValuation 2023-03-31 04431540 frs-core:CostValuation 2024-03-31 04431540 frs-bus:Director1 2023-04-01 2024-03-31 04431540 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04431540 frs-countries:EnglandWales 2023-04-01 2024-03-31 04431540 2022-03-31 04431540 2023-03-31 04431540 2022-04-01 2023-03-31 04431540 frs-core:Non-currentFinancialInstruments 2023-03-31 04431540 frs-core:BetweenOneFiveYears 2023-03-31 04431540 frs-core:MotorVehicles 2022-04-01 2023-03-31 04431540 frs-core:WithinOneYear 2023-03-31 04431540 frs-core:ShareCapital 2023-03-31 04431540 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 04431540 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 04431540 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31
Registered number: 04431540
Active Electrical Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04431540
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 218,595 213,651
Investments 5 1 1
218,596 213,652
CURRENT ASSETS
Stocks 115,000 97,000
Debtors 375,228 499,059
Cash at bank and in hand 1,027,962 702,074
1,518,190 1,298,133
Creditors: Amounts Falling Due Within One Year (568,363 ) (486,363 )
NET CURRENT ASSETS (LIABILITIES) 949,827 811,770
TOTAL ASSETS LESS CURRENT LIABILITIES 1,168,423 1,025,422
Creditors: Amounts Falling Due After More Than One Year (97,948 ) (126,685 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (49,077 ) (36,092 )
NET ASSETS 1,021,398 862,645
CAPITAL AND RESERVES
Called up share capital 8 35,000 35,000
Profit and Loss Account 986,398 827,645
SHAREHOLDERS' FUNDS 1,021,398 862,645
Page 1
Page 2
For the year ending 31 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Keith Rowe
Director
17 December 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
Active Electrical Services Limited Registered number 04431540 is a private company limited by shares incorporated in England & Wales. The Registered Office is Unit 6/9 Rawcliffe House, Howarth Road, Maidenhead, SL6 1AP.
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 FRS 102 section 1A small entities.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33.3% 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. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 42 38
42 38
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Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 855,853
Additions 84,832
Disposals (63,370 )
As at 31 March 2024 877,315
Depreciation
As at 1 April 2023 642,202
Provided during the period 79,888
Disposals (63,370 )
As at 31 March 2024 658,720
Net Book Value
As at 31 March 2024 218,595
As at 1 April 2023 213,651
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 197,046 182,747
5. Investments
Total
£
Cost
As at 1 April 2023 1
As at 31 March 2024 1
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 1
As at 1 April 2023 1
The company's investment at the Balance Sheet date includes 1 ordinary share of £1 in Henley Electrical Services Limited. This represents 100% of the issued share capital of Henley Electrical Services Limited, a company which was dormant throughout the year.
Page 4
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6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 73,627 68,193
Later than one year and not later than five years 76,736 87,291
150,363 155,484
150,363 155,484
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 49,077 36,092
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 35,000 35,000
2024 2023
Allotted, called up and fully paid £ £
19,250 Ordinary A shares of £ 1 each 19,250 19,250
15,750 Ordinary B shares of £ 1 each 15,750 15,750
35,000 35,000
Page 5