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 13520506 Mr Robert Gaskell Mr Peter Osborne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13520506 2024-03-31 13520506 2025-03-31 13520506 2024-04-01 2025-03-31 13520506 frs-core:CurrentFinancialInstruments 2025-03-31 13520506 frs-core:ComputerEquipment 2025-03-31 13520506 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13520506 frs-core:ComputerEquipment 2024-03-31 13520506 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-03-31 13520506 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-01 2025-03-31 13520506 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-03-31 13520506 frs-core:SharePremium 2025-03-31 13520506 frs-core:ShareCapital 2025-03-31 13520506 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13520506 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13520506 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13520506 frs-bus:SmallEntities 2024-04-01 2025-03-31 13520506 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13520506 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13520506 frs-bus:Director1 2024-04-01 2025-03-31 13520506 frs-bus:Director2 2024-04-01 2025-03-31 13520506 frs-countries:EnglandWales 2024-04-01 2025-03-31 13520506 2023-03-31 13520506 2024-03-31 13520506 2023-04-01 2024-03-31 13520506 frs-core:CurrentFinancialInstruments 2024-03-31 13520506 frs-core:SharePremium 2024-03-31 13520506 frs-core:ShareCapital 2024-03-31 13520506 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13520506
Appold Associates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Roy Pinnock & Co LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13520506
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,807 -
Tangible Assets 5 12,801 10,841
28,608 10,841
CURRENT ASSETS
Debtors 6 39,597 9,155
Investments 7 49,916 49,916
Cash at bank and in hand 368,248 288,545
457,761 347,616
Creditors: Amounts Falling Due Within One Year 8 (3,649 ) (18,429 )
NET CURRENT ASSETS (LIABILITIES) 454,112 329,187
TOTAL ASSETS LESS CURRENT LIABILITIES 482,720 340,028
NET ASSETS 482,720 340,028
CAPITAL AND RESERVES
Called up share capital 9 552,110 552,110
Share premium account 99,000 99,000
Profit and Loss Account (168,390 ) (311,082 )
SHAREHOLDERS' FUNDS 482,720 340,028
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 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 Robert Gaskell
Director
Mr Peter Osborne
Director
11/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Appold Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13520506 . The registered office is Berkeley Square House, Berkeley Square, London, Greater London, W1J 6BD.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Computer Equipment 20% SL
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2024 -
Additions 17,563
As at 31 March 2025 17,563
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 April 2024 -
Provided during the period 1,756
As at 31 March 2025 1,756
Net Book Value
As at 31 March 2025 15,807
As at 1 April 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 14,368
Additions 6,041
As at 31 March 2025 20,409
Depreciation
As at 1 April 2024 3,527
Provided during the period 4,081
As at 31 March 2025 7,608
Net Book Value
As at 31 March 2025 12,801
As at 1 April 2024 10,841
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,200 -
Other debtors 8,397 9,155
39,597 9,155
7. Current Asset Investments
2025 2024
£ £
Listed investments 49,916 49,916
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2 ) 1,208
Other creditors 3,651 3,318
Taxation and social security - 13,903
3,649 18,429
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 552,110 552,110
Page 5