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 08089910 Mrs Anne-Lydia Halewood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08089910 2023-12-31 08089910 2024-12-31 08089910 2024-01-01 2024-12-31 08089910 frs-core:CurrentFinancialInstruments 2024-12-31 08089910 frs-core:Non-currentFinancialInstruments 2024-12-31 08089910 frs-core:ComputerEquipment 2024-12-31 08089910 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08089910 frs-core:ComputerEquipment 2023-12-31 08089910 frs-core:FurnitureFittings 2024-12-31 08089910 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08089910 frs-core:FurnitureFittings 2023-12-31 08089910 frs-core:NetGoodwill 2024-01-01 2024-12-31 08089910 frs-core:PlantMachinery 2024-12-31 08089910 frs-core:PlantMachinery 2024-01-01 2024-12-31 08089910 frs-core:PlantMachinery 2023-12-31 08089910 frs-core:ShareCapital 2024-12-31 08089910 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08089910 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08089910 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08089910 frs-bus:SmallEntities 2024-01-01 2024-12-31 08089910 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08089910 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08089910 frs-core:DeferredTaxation 2024-01-01 2024-12-31 08089910 frs-core:DeferredTaxation 2023-12-31 08089910 frs-core:DeferredTaxation 2024-12-31 08089910 frs-bus:Director1 2024-01-01 2024-12-31 08089910 frs-bus:Director1 2023-12-31 08089910 frs-bus:Director1 2024-12-31 08089910 frs-countries:EnglandWales 2024-01-01 2024-12-31 08089910 2022-12-31 08089910 2023-12-31 08089910 2023-01-01 2023-12-31 08089910 frs-core:CurrentFinancialInstruments 2023-12-31 08089910 frs-core:Non-currentFinancialInstruments 2023-12-31 08089910 frs-core:ShareCapital 2023-12-31 08089910 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08089910
A-L Agencies Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08089910
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 821 1,252
821 1,252
CURRENT ASSETS
Stocks 5 1,999 5,000
Debtors 6 49,874 98,979
Cash at bank and in hand 45,111 30,552
96,984 134,531
Creditors: Amounts Falling Due Within One Year 7 (14,684 ) (70,383 )
NET CURRENT ASSETS (LIABILITIES) 82,300 64,148
TOTAL ASSETS LESS CURRENT LIABILITIES 83,121 65,400
Creditors: Amounts Falling Due After More Than One Year 8 (2,644 ) (7,831 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (205 ) (238 )
NET ASSETS 80,272 57,331
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 80,262 57,321
SHAREHOLDERS' FUNDS 80,272 57,331
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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 director acknowledges her 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
Mrs Anne-Lydia Halewood
Director
14 May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A-L Agencies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08089910 . The registered office is Pure Offices Kestrel Court, Harbour Road, Portishead, Bristol, BS20 7AN.
The presentation currency of the financial statements is the Pound Sterling (£)
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 - Goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
It is considered by the directors that net relisable value for the goodwill as at 31 December 2024 is considered to be £Nil.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order 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 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
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2.6. 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.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 1,866 318 2,420 4,604
Disposals - - (499 ) (499 )
As at 31 December 2024 1,866 318 1,921 4,105
Depreciation
As at 1 January 2024 1,301 275 1,776 3,352
Provided during the period 141 11 121 273
Disposals - - (341 ) (341 )
As at 31 December 2024 1,442 286 1,556 3,284
Net Book Value
As at 31 December 2024 424 32 365 821
As at 1 January 2024 565 43 644 1,252
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5. Stocks
2024 2023
£ £
Stock 1,999 5,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 6,147
Other debtors 49,874 92,832
49,874 98,979
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 5,187 5,059
Other creditors 2,914 36,551
Taxation and social security 6,583 28,773
14,684 70,383
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,644 7,831
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 238 238
Deferred taxation (33 ) (33 )
Balance at 31 December 2024 205 205
The provision for deferred taxation is made up of accelerated capital allowances.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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11. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the financial year were as follows:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Anne-Lydia Halewood (1,002 ) 44,565 (1,488 ) - 42,075
Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.
These loans are unsecured, interest free and repayable on demand.
The above director's loan was repaid on 6th May 2025.
12. Related Party Transactions
During the year, total dividends of £500 (2023 - £36,000) were paid to the director.
Mr D Halewood, shareholder, is the director of Halewood Associates Limited. As at 31 December 2024, £7,000 (2023: £7,000) was owed by Halewood Associates Limited. This loan is unsecured, interest free and repayable on demand.
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