Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 01974725 Mrs Nasimbanu Osman Valli Mahomed Mr Iqbal Hussain Vallimahomed Mr Osman Valli Mahomed Mr Yunus Valli Mr Osman Valli Mahomed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01974725 2023-04-30 01974725 2024-04-30 01974725 2023-05-01 2024-04-30 01974725 frs-core:CurrentFinancialInstruments 2024-04-30 01974725 frs-core:Non-currentFinancialInstruments 2024-04-30 01974725 frs-core:PlantMachinery 2024-04-30 01974725 frs-core:PlantMachinery 2023-05-01 2024-04-30 01974725 frs-core:PlantMachinery 2023-04-30 01974725 frs-core:ShareCapital 2024-04-30 01974725 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 01974725 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01974725 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 01974725 frs-bus:SmallEntities 2023-05-01 2024-04-30 01974725 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01974725 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 01974725 frs-bus:Director1 2023-05-01 2024-04-30 01974725 frs-bus:Director2 2023-05-01 2024-04-30 01974725 frs-bus:Director3 2023-05-01 2024-04-30 01974725 frs-bus:Director4 2023-05-01 2024-04-30 01974725 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 01974725 frs-countries:EnglandWales 2023-05-01 2024-04-30 01974725 2022-04-30 01974725 2023-04-30 01974725 2022-05-01 2023-04-30 01974725 frs-core:CurrentFinancialInstruments 2023-04-30 01974725 frs-core:Non-currentFinancialInstruments 2023-04-30 01974725 frs-core:ShareCapital 2023-04-30 01974725 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 01974725
Aristocrate Distributors Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01974725
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 113,041 120,710
113,041 120,710
CURRENT ASSETS
Stocks 297,076 377,459
Debtors 5 2,686,045 8,642,846
Cash at bank and in hand 49,829 92,921
3,032,950 9,113,226
Creditors: Amounts Falling Due Within One Year 6 (592,021 ) (6,602,448 )
NET CURRENT ASSETS (LIABILITIES) 2,440,929 2,510,778
TOTAL ASSETS LESS CURRENT LIABILITIES 2,553,970 2,631,488
Creditors: Amounts Falling Due After More Than One Year 7 (16,667 ) (99,933 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,031 ) (21,796 )
NET ASSETS 2,510,272 2,509,759
CAPITAL AND RESERVES
Called up share capital 500,000 500,000
Profit and Loss Account 2,010,272 2,009,759
SHAREHOLDERS' FUNDS 2,510,272 2,509,759
Page 1
Page 2
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 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 Osman Valli Mahomed
Director
17th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aristocrate Distributors Limited Registered number 01974725 is a limited by shares company incorporated in England & Wales. The Registered Office is 50 Woodgate, Leicester, LE3 5GF.
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. 
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 15% reducing balance
2.4. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value. 
2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2023: 37)
34 37
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 1,007,990
Additions 12,279
As at 30 April 2024 1,020,269
Depreciation
As at 1 May 2023 887,280
Provided during the period 19,948
As at 30 April 2024 907,228
Net Book Value
As at 30 April 2024 113,041
As at 1 May 2023 120,710
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 589,112 2,247,756
Other debtors 2,096,933 6,395,090
2,686,045 8,642,846
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 358,034 6,220,760
Bank loans and overdrafts 50,000 77,760
Corporation tax 100,147 233,370
Other taxes and social security 23,206 17,824
Other creditors 60,634 52,734
592,021 6,602,448
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,667 99,933
Page 4
Page 5
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 66,667 177,693
Page 5