Acorah Software Products - Accounts Production 16.1.200 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09707950 Mr L M Armitage true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09707950 2023-07-31 09707950 2024-07-31 09707950 2023-08-01 2024-07-31 09707950 frs-core:CurrentFinancialInstruments 2024-07-31 09707950 frs-core:Non-currentFinancialInstruments 2024-07-31 09707950 frs-core:ShareCapital 2024-07-31 09707950 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09707950 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09707950 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09707950 frs-bus:SmallEntities 2023-08-01 2024-07-31 09707950 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09707950 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09707950 1 2023-08-01 2024-07-31 09707950 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 09707950 frs-core:CostValuation 2023-07-31 09707950 frs-core:DisposalsRepaymentsInvestments 2024-07-31 09707950 frs-core:CostValuation 2024-07-31 09707950 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 09707950 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 09707950 frs-bus:Director1 2023-08-01 2024-07-31 09707950 frs-countries:EnglandWales 2023-08-01 2024-07-31 09707950 2022-07-31 09707950 2023-07-31 09707950 2022-08-01 2023-07-31 09707950 frs-core:CurrentFinancialInstruments 2023-07-31 09707950 frs-core:Non-currentFinancialInstruments 2023-07-31 09707950 frs-core:ShareCapital 2023-07-31 09707950 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09707950 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31
Registered number: 09707950
Armitage Sales Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09707950
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 3 - 65,000
- 65,000
CURRENT ASSETS
Debtors 4 34,969 38,179
Cash at bank and in hand 222 3,717
35,191 41,896
Creditors: Amounts Falling Due Within One Year 5 (13,680 ) (23,003 )
NET CURRENT ASSETS (LIABILITIES) 21,511 18,893
TOTAL ASSETS LESS CURRENT LIABILITIES 21,511 83,893
Creditors: Amounts Falling Due After More Than One Year 6 (21,224 ) (29,710 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (7,600 )
NET ASSETS 287 46,583
CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve - 32,400
Income Statement 187 14,083
SHAREHOLDERS' FUNDS 287 46,583
Page 1
Page 2
For the year ending 31 July 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 Income Statement.
On behalf of the board
Mr L M Armitage
Director
6th December 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly
attributable expenditure. Investment property is revalued to its fair value at each reporting date and any
changes in fair value are recognised in profit or loss.
1.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax
losses and other deferred tax assets are recognised to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is
measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date that are expected to apply to the reversal of the timing difference.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
3. Investments
Other
£
Cost
As at 1 August 2023 65,000
Disposals (65,000 )
As at 31 July 2024 -
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 65,000
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Corporation tax recoverable assets - 179
Director's loan account 4,794 -
Amounts owed by other participating interests 30,175 38,000
34,969 38,179
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 3,367 -
Accruals and deferred income 313 313
Director's loan account - 12,690
13,680 23,003
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,224 29,710
21,224 29,710
7. Related Party Transactions
At the year end the company was owed £30,175 (2023: £38,000) by JM Armitage Ltd, a company in which the director is also a director. There are no fixed terms for its repayment and interest is not being charged on the outstanding balance. 
8. Ultimate Controlling Party
The company was controlled throughout the year by the director who owns 100% of the issued share
capital.
9. General Information
Armitage Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09707950 . The registered office is Ridings Mill, White Lee Road, Batley, WF17 8AN.
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