Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10276664 Mr P A Lamberg Ms A M Johnys iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10276664 2023-07-31 10276664 2024-07-31 10276664 2023-08-01 2024-07-31 10276664 frs-core:CurrentFinancialInstruments 2024-07-31 10276664 frs-core:ComputerEquipment 2023-08-01 2024-07-31 10276664 frs-core:FurnitureFittings 2023-08-01 2024-07-31 10276664 frs-core:PlantMachinery 2024-07-31 10276664 frs-core:PlantMachinery 2023-08-01 2024-07-31 10276664 frs-core:PlantMachinery 2023-07-31 10276664 frs-core:ShareCapital 2024-07-31 10276664 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10276664 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10276664 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10276664 frs-bus:SmallEntities 2023-08-01 2024-07-31 10276664 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10276664 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10276664 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 10276664 frs-bus:OrdinaryShareClass1 2024-07-31 10276664 frs-bus:Director1 2023-08-01 2024-07-31 10276664 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 10276664 frs-countries:EnglandWales 2023-08-01 2024-07-31 10276664 2022-07-31 10276664 2023-07-31 10276664 2022-08-01 2023-07-31 10276664 frs-core:CurrentFinancialInstruments 2023-07-31 10276664 frs-core:ShareCapital 2023-07-31 10276664 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10276664 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31
Registered number: 10276664
Aero CS Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10276664
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,361 1,591
1,361 1,591
CURRENT ASSETS
Debtors 5 1,168 3,673
Cash at bank and in hand 7,400 13,268
8,568 16,941
Creditors: Amounts Falling Due Within One Year 6 (8,805 ) (10,345 )
NET CURRENT ASSETS (LIABILITIES) (237 ) 6,596
TOTAL ASSETS LESS CURRENT LIABILITIES 1,124 8,187
NET ASSETS 1,124 8,187
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,123 8,186
SHAREHOLDERS' FUNDS 1,124 8,187
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 Profit and Loss Account.
On behalf of the board
Mr P A Lamberg
Director
11 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aero CS Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the probisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from consultancy services is recognised by reference to the stage of completion at the balance sheet date.  Stage of completion is measured by reference to the date the service is provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2023 6,604
Additions 645
Disposals (546 )
As at 31 July 2024 6,703
Depreciation
As at 1 August 2023 5,013
Provided during the period 689
Disposals (360 )
As at 31 July 2024 5,342
Net Book Value
As at 31 July 2024 1,361
As at 1 August 2023 1,591
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,168 3,173
Prepayments and accrued income - 500
1,168 3,673
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 1,347 5,118
Accruals and deferred income 1,600 1,535
Director's loan account 5,858 3,692
8,805 10,345
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 4