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 5767972 Mr Mark Cooper Mrs Denise Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5767972 2023-04-30 5767972 2024-04-30 5767972 2023-05-01 2024-04-30 5767972 frs-core:CurrentFinancialInstruments 2024-04-30 5767972 frs-core:Non-currentFinancialInstruments 2024-04-30 5767972 frs-core:MotorVehicles 2024-04-30 5767972 frs-core:MotorVehicles 2023-05-01 2024-04-30 5767972 frs-core:MotorVehicles 2023-04-30 5767972 frs-core:PlantMachinery 2024-04-30 5767972 frs-core:PlantMachinery 2023-05-01 2024-04-30 5767972 frs-core:PlantMachinery 2023-04-30 5767972 frs-core:ShareCapital 2024-04-30 5767972 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 5767972 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 5767972 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 5767972 frs-bus:SmallEntities 2023-05-01 2024-04-30 5767972 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 5767972 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 5767972 frs-bus:Director1 2023-05-01 2024-04-30 5767972 frs-bus:Director2 2023-05-01 2024-04-30 5767972 frs-countries:EnglandWales 2023-05-01 2024-04-30 5767972 2022-04-30 5767972 2023-04-30 5767972 2022-05-01 2023-04-30 5767972 frs-core:CurrentFinancialInstruments 2023-04-30 5767972 frs-core:Non-currentFinancialInstruments 2023-04-30 5767972 frs-core:PlantMachinery 2022-05-01 2023-04-30 5767972 frs-core:ShareCapital 2023-04-30 5767972 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 5767972
Fort Nox Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5767972
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 131,192 51,878
131,192 51,878
CURRENT ASSETS
Stocks 662 613
Debtors 5 354,941 414,652
Cash at bank and in hand 47,026 31,526
402,629 446,791
Creditors: Amounts Falling Due Within One Year 6 (419,644 ) (280,710 )
NET CURRENT ASSETS (LIABILITIES) (17,015 ) 166,081
TOTAL ASSETS LESS CURRENT LIABILITIES 114,177 217,959
Creditors: Amounts Falling Due After More Than One Year 7 (15,441 ) (31,321 )
NET ASSETS 98,736 186,638
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 98,636 186,538
SHAREHOLDERS' FUNDS 98,736 186,638
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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 Mark Cooper
Director
20/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information

Fort Nox Services Limited Registered number 5767972 is a limited by shares company incorporated in England & Wales. The Registered Office is Units 4 & 5, Hoyle Street, Warrington, Cheshire, WA5 0LR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Sterling (£).
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The depreciation rates generally applicable are:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
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 are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
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2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax. The company’s liability for current tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the the computation of taxable profit. The carrying amount of deferred assets is reviewed at the end of each 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 accounting period.
2.7. 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: 23 (2023: 29)
23 29
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 37,225 50,221 87,446
Additions 9,832 108,170 118,002
Disposals - (13,664 ) (13,664 )
As at 30 April 2024 47,057 144,727 191,784
Depreciation
As at 1 May 2023 10,903 24,665 35,568
Provided during the period 7,231 25,171 32,402
Disposals - (7,378 ) (7,378 )
As at 30 April 2024 18,134 42,458 60,592
Net Book Value
As at 30 April 2024 28,923 102,269 131,192
As at 1 May 2023 26,322 25,556 51,878
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 11,329 14,161
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 343,676 412,602
Other debtors 3,380 2,050
Corporation tax recoverable assets 7,885 -
354,941 414,652
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,880 5,880
Trade creditors 160,297 72,392
Bank loans and overdrafts 10,000 10,000
Corporation tax - 18,070
Other taxes and social security 2,901 4,930
VAT 108,162 67,565
Other creditors 6,784 8,129
Directors' loan accounts 125,620 93,744
419,644 280,710
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,941 8,821
Bank loans 12,500 22,500
15,441 31,321
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,821 14,761
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors during the year were £37,000 (2023: £45,000).
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