Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03474216 Mr Paul Scraggs Mr Paul Scraggs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03474216 2023-12-31 03474216 2024-12-31 03474216 2024-01-01 2024-12-31 03474216 frs-core:CurrentFinancialInstruments 2024-12-31 03474216 frs-core:PlantMachinery 2024-12-31 03474216 frs-core:PlantMachinery 2024-01-01 2024-12-31 03474216 frs-core:PlantMachinery 2023-12-31 03474216 frs-core:ShareCapital 2024-12-31 03474216 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03474216 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03474216 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03474216 frs-bus:SmallEntities 2024-01-01 2024-12-31 03474216 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03474216 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03474216 1 2024-01-01 2024-12-31 03474216 frs-bus:Director1 2024-01-01 2024-12-31 03474216 frs-countries:EnglandWales 2024-01-01 2024-12-31 03474216 2022-12-31 03474216 2023-12-31 03474216 2023-01-01 2023-12-31 03474216 frs-core:CurrentFinancialInstruments 2023-12-31 03474216 frs-core:ShareCapital 2023-12-31 03474216 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03474216
Athelas Testing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03474216
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 166 248
166 248
CURRENT ASSETS
Debtors 5 101 9,000
Cash at bank and in hand 49,117 66,070
49,218 75,070
Creditors: Amounts Falling Due Within One Year 6 (16,658 ) (29,777 )
NET CURRENT ASSETS (LIABILITIES) 32,560 45,293
TOTAL ASSETS LESS CURRENT LIABILITIES 32,726 45,541
NET ASSETS 32,726 45,541
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 32,723 45,538
SHAREHOLDERS' FUNDS 32,726 45,541
Page 1
Page 2
For the year ending 31 December 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 Paul Scraggs
Director
04/03/2025
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
Athelas Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03474216 . The registered office is 25 Nelson Street, Thame, Oxfordshire, OX9 2DP.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Plant & Machinery 33% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 2,157
As at 31 December 2024 2,157
Depreciation
As at 1 January 2024 1,909
Provided during the period 82
As at 31 December 2024 1,991
...CONTINUED
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Net Book Value
As at 31 December 2024 166
As at 1 January 2024 248
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 9,000
Other debtors 101 -
101 9,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 9,558 8,267
Taxation and social security 7,100 21,510
16,658 29,777
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Paul Scraggs by virtue of his ownership of 100% of the issued share capital in the company.
Page 4