Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01475294 Mr Mark Osborne Mr Robin Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01475294 2023-12-31 01475294 2024-12-31 01475294 2024-01-01 2024-12-31 01475294 frs-core:CurrentFinancialInstruments 2024-12-31 01475294 frs-core:Non-currentFinancialInstruments 2024-12-31 01475294 frs-core:FurnitureFittings 2024-12-31 01475294 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01475294 frs-core:FurnitureFittings 2023-12-31 01475294 frs-core:ShareCapital 2024-12-31 01475294 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01475294 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01475294 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01475294 frs-bus:SmallEntities 2024-01-01 2024-12-31 01475294 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01475294 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01475294 frs-core:ListedExchangeTraded 2024-12-31 01475294 frs-core:ListedExchangeTraded 2023-12-31 01475294 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 01475294 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 01475294 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 01475294 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 01475294 frs-bus:Director1 2024-01-01 2024-12-31 01475294 frs-bus:Director2 2024-01-01 2024-12-31 01475294 frs-core:CurrentFinancialInstruments 1 2024-12-31 01475294 frs-countries:EnglandWales 2024-01-01 2024-12-31 01475294 2022-12-31 01475294 2023-12-31 01475294 2023-01-01 2023-12-31 01475294 frs-core:CurrentFinancialInstruments 2023-12-31 01475294 frs-core:Non-currentFinancialInstruments 2023-12-31 01475294 frs-core:ShareCapital 2023-12-31 01475294 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 01475294 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 01475294
Alec French Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01475294
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,578 5,125
Investments 5 100 100
3,678 5,225
CURRENT ASSETS
Debtors 6 206,292 227,017
Cash at bank and in hand 18,152 1
224,444 227,018
Creditors: Amounts Falling Due Within One Year 7 (167,740 ) (206,197 )
NET CURRENT ASSETS (LIABILITIES) 56,704 20,821
TOTAL ASSETS LESS CURRENT LIABILITIES 60,382 26,046
Creditors: Amounts Falling Due After More Than One Year 8 (13,855 ) (20,182 )
NET ASSETS 46,527 5,864
CAPITAL AND RESERVES
Called up share capital 9 25,600 25,600
Profit and Loss Account 20,927 (19,736 )
SHAREHOLDERS' FUNDS 46,527 5,864
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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 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 Robin Gray
Director
12/05/2025
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
Alec French Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01475294 . The registered office is 27 Trenchard Street, Bristol, BS1 5AN.
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.
The financial statements are prepared in sterling, which is the functional currency of the company,
and rounded to the nearest £.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.
The company recognises revenue when:the amount of revenue can be measured reliably; it is probable that economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably; and the costs incurred for the transaction and the costs to complete the transaction can be measured 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:
Fixtures & Fittings 10- 20% straight line method
2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
2.5. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
2.6. Group Accounts not prepared
The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.
2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.8. Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 21)
19 21
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 39,553
As at 31 December 2024 39,553
Depreciation
As at 1 January 2024 34,428
Provided during the period 1,547
As at 31 December 2024 35,975
Net Book Value
As at 31 December 2024 3,578
As at 1 January 2024 5,125
5. Investments
Listed
£
Cost
As at 1 January 2024 100
As at 31 December 2024 100
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 100
As at 1 January 2024 100
Details of the investments (including principal place of business of unincorporated entities) in which
the company holds 20% or more of the nominal value of any class of share capital are as follows:
Subsidiary undertaking: Alec French Architects Limited
Registered Office: 27 Trenchard Street, Bristol, BS1 5AN 
The company owns 100% of the shares and voting rights (2022 100%) 
The principal activity of Alec French Architects Limited is that of a dormant company.
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 170,136 152,009
Prepayments and accrued income 36,156 35,758
Corporation tax recoverable assets - 39,250
206,292 227,017
Trade debtors are amounts due from clients for services performed in the ordinary course of business.Trade debtors are recognised initially at the transaction price.A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 37,363 56,777
Bank loans and overdrafts 17,281 71,174
Corporation tax (8,935 ) -
Other taxes and social security 21,639 23,983
VAT 42,301 28,004
Other creditors 1,049 1,194
Pensions 5,173 5,477
Accruals and deferred income 36,370 12,705
Directors' loan accounts 15,499 6,883
167,740 206,197
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,855 20,182
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25,600 25,600
10. Capital Commitments
2024 2023
£ £
At the end of the period 260,000 297,500
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements of £260,000 (2023 - £297,500)
11. Related Party Transactions
All directors who have authority and responsibility for planning, directing and controlling the activities of the company are considered to be key management personnel.
The directors have made loans to the company during the year which are interest free and repayable on demand. At the balance sheet date the amount due to these directors is £15,499 (2023 - £6,883).
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