Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 04927281 Mr Andrew Upton Mrs Wendy Upton Mrs Wendy Upton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04927281 2023-10-31 04927281 2024-10-31 04927281 2023-11-01 2024-10-31 04927281 frs-core:Non-currentFinancialInstruments 2024-10-31 04927281 frs-core:ComputerEquipment 2023-11-01 2024-10-31 04927281 frs-core:FurnitureFittings 2023-11-01 2024-10-31 04927281 frs-core:MotorVehicles 2023-11-01 2024-10-31 04927281 frs-core:ShareCapital 2024-10-31 04927281 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04927281 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04927281 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 04927281 frs-bus:SmallEntities 2023-11-01 2024-10-31 04927281 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04927281 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04927281 frs-bus:Director1 2023-11-01 2024-10-31 04927281 frs-bus:Director1 2023-10-31 04927281 frs-bus:Director1 2024-10-31 04927281 frs-bus:Director2 2023-11-01 2024-10-31 04927281 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 04927281 frs-countries:EnglandWales 2023-11-01 2024-10-31 04927281 2022-10-31 04927281 2023-10-31 04927281 2022-11-01 2023-10-31 04927281 frs-core:Non-currentFinancialInstruments 2023-10-31 04927281 frs-core:ShareCapital 2023-10-31 04927281 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04927281
A Upton Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04927281
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,727 26,172
19,727 26,172
CURRENT ASSETS
Stocks 100 200
Debtors 16,649 11,905
Cash at bank and in hand 4,118 1,412
20,867 13,517
Creditors: Amounts Falling Due Within One Year (14,981 ) (9,851 )
NET CURRENT ASSETS (LIABILITIES) 5,886 3,666
TOTAL ASSETS LESS CURRENT LIABILITIES 25,613 29,838
Creditors: Amounts Falling Due After More Than One Year (20,759 ) (23,109 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,748 ) (4,929 )
NET ASSETS 1,106 1,800
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,006 1,700
SHAREHOLDERS' FUNDS 1,106 1,800
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For the year ending 31 October 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.
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 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Upton
Director
07/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
A Upton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04927281 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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 measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% 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.
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2.5. 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 November 2023 39,475
Additions 131
As at 31 October 2024 39,606
Depreciation
As at 1 November 2023 13,303
Provided during the period 6,576
As at 31 October 2024 19,879
Net Book Value
As at 31 October 2024 19,727
As at 1 November 2023 26,172
Motor vehicles are held under hire purchase contracts.
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Andrew Upton 11,124 39,107 (34,638 ) - 15,593
The loan to Mr Andrew Upton is unsecured and repayable on demand. Interest was charged on the loan during the year amounting to £596 (2023: £492).
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