Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04646031 Mr Steven Brown Mr Peter Atkins Mr Steven Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04646031 2024-01-31 04646031 2025-01-31 04646031 2024-02-01 2025-01-31 04646031 frs-core:CurrentFinancialInstruments 2025-01-31 04646031 frs-core:Non-currentFinancialInstruments 2025-01-31 04646031 frs-core:ComputerEquipment 2025-01-31 04646031 frs-core:ComputerEquipment 2024-02-01 2025-01-31 04646031 frs-core:ComputerEquipment 2024-01-31 04646031 frs-core:MotorVehicles 2025-01-31 04646031 frs-core:MotorVehicles 2024-02-01 2025-01-31 04646031 frs-core:MotorVehicles 2024-01-31 04646031 frs-core:PlantMachinery 2025-01-31 04646031 frs-core:PlantMachinery 2024-02-01 2025-01-31 04646031 frs-core:PlantMachinery 2024-01-31 04646031 frs-core:ShareCapital 2025-01-31 04646031 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04646031 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04646031 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04646031 frs-bus:SmallEntities 2024-02-01 2025-01-31 04646031 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04646031 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04646031 frs-bus:Director1 2024-02-01 2025-01-31 04646031 frs-bus:Director2 2024-02-01 2025-01-31 04646031 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 04646031 frs-countries:EnglandWales 2024-02-01 2025-01-31 04646031 2023-01-31 04646031 2024-01-31 04646031 2023-02-01 2024-01-31 04646031 frs-core:CurrentFinancialInstruments 2024-01-31 04646031 frs-core:Non-currentFinancialInstruments 2024-01-31 04646031 frs-core:ShareCapital 2024-01-31 04646031 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04646031
A & B Engineering (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04646031
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,592 8,175
14,592 8,175
CURRENT ASSETS
Debtors 5 54,865 66,115
Cash at bank and in hand 5,154 56,943
60,019 123,058
Creditors: Amounts Falling Due Within One Year 6 (74,954 ) (103,845 )
NET CURRENT ASSETS (LIABILITIES) (14,935 ) 19,213
TOTAL ASSETS LESS CURRENT LIABILITIES (343 ) 27,388
Creditors: Amounts Falling Due After More Than One Year 7 (4,022 ) (14,022 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,772 ) (1,769 )
NET (LIABILITIES)/ASSETS (7,137 ) 11,597
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account (7,157 ) 11,577
SHAREHOLDERS' FUNDS (7,137) 11,597
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For the year ending 31 January 2025 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 Steven Brown
Director
20/03/2025
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
A & B Engineering (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04646031 . The registered office is The Old Barn , Wood Street , Swanley Village , BR8 7PA.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 15% WDV
Motor Vehicles 25% WDV
Computer Equipment 15% WDV
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 23,359 10,937 11,092 45,388
Additions - 9,390 712 10,102
As at 31 January 2025 23,359 20,327 11,804 55,490
Depreciation
As at 1 February 2024 17,224 10,895 9,094 37,213
Provided during the period 921 2,358 406 3,685
As at 31 January 2025 18,145 13,253 9,500 40,898
Net Book Value
As at 31 January 2025 5,214 7,074 2,304 14,592
As at 1 February 2024 6,135 42 1,998 8,175
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 36,072 64,755
Prepayments and accrued income 1,360 1,360
Directors' loan accounts 17,433 -
54,865 66,115
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,502 3,002
Bank loans and overdrafts 10,000 10,000
Corporation tax 34,822 53,821
VAT 5,226 15,714
Other creditors 1,544 -
Accruals and deferred income 9,860 21,000
Directors' loan accounts - 308
74,954 103,845
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,022 14,022
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included in Other Creditors is an amount of £308 (2023 - £14,477 debtor) due to the directors. This loan is interest free and no repayment terms have been agreed. 
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