Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10690511 Mr Calvin Henry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10690511 2024-03-31 10690511 2025-03-31 10690511 2024-04-01 2025-03-31 10690511 frs-core:CurrentFinancialInstruments 2025-03-31 10690511 frs-core:RevaluationReserve 2024-04-01 2025-03-31 10690511 frs-core:RevaluationReserve 2024-03-31 10690511 frs-core:RevaluationReserve 2025-03-31 10690511 frs-core:ShareCapital 2025-03-31 10690511 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10690511 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10690511 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10690511 frs-bus:SmallEntities 2024-04-01 2025-03-31 10690511 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10690511 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10690511 frs-core:CostValuation 2024-03-31 10690511 frs-core:AdditionsToInvestments 2025-03-31 10690511 frs-core:DisposalsRepaymentsInvestments 2025-03-31 10690511 frs-core:CostValuation 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 10690511 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10690511 frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:ListedExchangeTraded 2024-03-31 10690511 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 10690511 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 10690511 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 10690511 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-core:UnlistedNon-exchangeTraded 2024-03-31 10690511 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 10690511 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 10690511 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10690511 frs-bus:Director1 2024-04-01 2025-03-31 10690511 frs-countries:EnglandWales 2024-04-01 2025-03-31 10690511 2023-03-31 10690511 2024-03-31 10690511 2023-04-01 2024-03-31 10690511 frs-core:CurrentFinancialInstruments 2024-03-31 10690511 frs-core:RevaluationReserve 2024-03-31 10690511 frs-core:ShareCapital 2024-03-31 10690511 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10690511
Beach Avenue Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
PC Accountancy
ACCA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10690511
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 957,006 907,239
957,006 907,239
CURRENT ASSETS
Debtors 5 - 5,462
Cash at bank and in hand 44,737 191,726
44,737 197,188
Creditors: Amounts Falling Due Within One Year 6 (3,421 ) (332 )
NET CURRENT ASSETS (LIABILITIES) 41,316 196,856
TOTAL ASSETS LESS CURRENT LIABILITIES 998,322 1,104,095
NET ASSETS 998,322 1,104,095
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 31,662 14,256
Profit and Loss Account 966,560 1,089,739
SHAREHOLDERS' FUNDS 998,322 1,104,095
For the year ending 31 March 2025 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 Calvin Henry
Director
10th April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Beach Avenue Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10690511 . The registered office is 11 Beach Avenue, Barton on Sea, New Milton, BH25 7EH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting 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 reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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 1 (2024: 1)
1 1
Page 2
Page 3
4. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 April 2024 892,983 - 892,983
Additions 225,016 150,000 375,016
Disposals (342,655 ) - (342,655 )
As at 31 March 2025 775,344 150,000 925,344
Provision
As at 1 April 2024 (14,256 ) - (14,256 )
Added in period (17,406 ) - (17,406 )
As at 31 March 2025 (31,662 ) - (31,662 )
Net Book Value
As at 31 March 2025 807,006 150,000 957,006
As at 1 April 2024 907,239 - 907,239
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 5,462
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,421 332
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
As at 1 April 2024 14,256
Surplus on revaluation 17,406
As at 31 March 2025 31,662
Page 3