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 10155642 Mr Liam Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10155642 2024-03-31 10155642 2025-03-31 10155642 2024-04-01 2025-03-31 10155642 frs-core:CurrentFinancialInstruments 2025-03-31 10155642 frs-core:Non-currentFinancialInstruments 2025-03-31 10155642 frs-core:BetweenOneFiveYears 2025-03-31 10155642 frs-core:ComputerEquipment 2025-03-31 10155642 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10155642 frs-core:ComputerEquipment 2024-03-31 10155642 frs-core:FurnitureFittings 2025-03-31 10155642 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10155642 frs-core:FurnitureFittings 2024-03-31 10155642 frs-core:MotorVehicles 2025-03-31 10155642 frs-core:MotorVehicles 2024-04-01 2025-03-31 10155642 frs-core:MotorVehicles 2024-03-31 10155642 frs-core:WithinOneYear 2025-03-31 10155642 frs-core:ShareCapital 2025-03-31 10155642 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10155642 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10155642 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10155642 frs-bus:SmallEntities 2024-04-01 2025-03-31 10155642 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10155642 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10155642 frs-bus:Director1 2024-04-01 2025-03-31 10155642 frs-countries:EnglandWales 2024-04-01 2025-03-31 10155642 2023-03-31 10155642 2024-03-31 10155642 2023-04-01 2024-03-31 10155642 frs-core:CurrentFinancialInstruments 2024-03-31 10155642 frs-core:Non-currentFinancialInstruments 2024-03-31 10155642 frs-core:BetweenOneFiveYears 2024-03-31 10155642 frs-core:MotorVehicles 2023-04-01 2024-03-31 10155642 frs-core:WithinOneYear 2024-03-31 10155642 frs-core:ShareCapital 2024-03-31 10155642 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10155642
Liam Allen Consultancy Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10155642
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,953 51,487
43,953 51,487
CURRENT ASSETS
Stocks 5 19,602 -
Debtors 6 13,030 12,273
Cash at bank and in hand 4,448 29,416
37,080 41,689
Creditors: Amounts Falling Due Within One Year 7 (26,237 ) (30,047 )
NET CURRENT ASSETS (LIABILITIES) 10,843 11,642
TOTAL ASSETS LESS CURRENT LIABILITIES 54,796 63,129
Creditors: Amounts Falling Due After More Than One Year 8 (37,802 ) (45,010 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,351 ) (9,782 )
NET ASSETS 8,643 8,337
CAPITAL AND RESERVES
Called up share capital 10 110 110
Profit and Loss Account 8,533 8,227
SHAREHOLDERS' FUNDS 8,643 8,337
Page 1
Page 2
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 Liam Allen
Director
14 April 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
Liam Allen Consultancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10155642 . The registered office is Borghese House, 9 Bradwell Close, Dronfield, S18 8RS.
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. 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 15% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Straight Line
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 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.
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2.6. 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: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 52,775 1,274 3,293 57,342
Additions - - 442 442
Disposals - - (1,242 ) (1,242 )
As at 31 March 2025 52,775 1,274 2,493 56,542
Depreciation
As at 1 April 2024 2,199 618 3,038 5,855
Provided during the period 7,586 130 253 7,969
Disposals - - (1,235 ) (1,235 )
As at 31 March 2025 9,785 748 2,056 12,589
Net Book Value
As at 31 March 2025 42,990 526 437 43,953
As at 1 April 2024 50,576 656 255 51,487
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 42,990 50,576
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5. Stocks
2025 2024
£ £
Work in progress 19,602 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,030 11,540
Other debtors - 733
13,030 12,273
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,534 5,534
Trade creditors - 383
Bank loans and overdrafts - 3,000
Other creditors 2,695 11,755
Taxation and social security 18,008 9,375
26,237 30,047
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 37,802 41,491
Bank loans - 3,519
37,802 45,010
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,292 7,292
Later than one year and not later than five years 41,904 46,765
49,196 54,057
Less: Finance charges allocated to future periods 5,860 7,032
43,336 47,025
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
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