Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 02155033 Mr Christopher Colville Mr Edward Simpson Mr Christopher Colville true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02155033 2023-08-31 02155033 2024-08-31 02155033 2023-09-01 2024-08-31 02155033 frs-core:CurrentFinancialInstruments 2024-08-31 02155033 frs-core:ComputerEquipment 2024-08-31 02155033 frs-core:ComputerEquipment 2023-09-01 2024-08-31 02155033 frs-core:ComputerEquipment 2023-08-31 02155033 frs-core:FurnitureFittings 2024-08-31 02155033 frs-core:FurnitureFittings 2023-09-01 2024-08-31 02155033 frs-core:FurnitureFittings 2023-08-31 02155033 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 02155033 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 02155033 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 02155033 frs-core:MotorVehicles 2023-09-01 2024-08-31 02155033 frs-core:SharePremium 2024-08-31 02155033 frs-core:ShareCapital 2024-08-31 02155033 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 02155033 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 02155033 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 02155033 frs-bus:SmallEntities 2023-09-01 2024-08-31 02155033 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 02155033 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 02155033 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 02155033 frs-bus:OrdinaryShareClass1 2024-08-31 02155033 frs-bus:PreferenceShareClass1 2023-09-01 2024-08-31 02155033 frs-bus:PreferenceShareClass1 2024-08-31 02155033 1 2023-09-01 2024-08-31 02155033 frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-core:ListedExchangeTraded 2023-08-31 02155033 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 02155033 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02155033 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 02155033 frs-bus:Director1 2023-09-01 2024-08-31 02155033 frs-bus:Director2 2023-09-01 2024-08-31 02155033 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 02155033 frs-core:CurrentFinancialInstruments 1 2024-08-31 02155033 frs-countries:EnglandWales 2023-09-01 2024-08-31 02155033 2022-08-31 02155033 2023-08-31 02155033 2022-09-01 2023-08-31 02155033 frs-core:CurrentFinancialInstruments 2023-08-31 02155033 frs-core:SharePremium 2023-08-31 02155033 frs-core:ShareCapital 2023-08-31 02155033 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 02155033 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 02155033 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 02155033 frs-core:CurrentFinancialInstruments 1 2023-08-31
Registered number: 02155033
Ashdown Marks Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02155033
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,439 104,033
Investments 5 8,280 3,000
105,719 107,033
CURRENT ASSETS
Debtors 6 76,595 33,807
Cash at bank and in hand 298,182 266,893
374,777 300,700
Creditors: Amounts Falling Due Within One Year 7 (154,748 ) (144,494 )
NET CURRENT ASSETS (LIABILITIES) 220,029 156,206
TOTAL ASSETS LESS CURRENT LIABILITIES 325,748 263,239
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (212 )
NET ASSETS 325,748 263,027
CAPITAL AND RESERVES
Called up share capital 9 137 137
Share premium account 10,000 10,000
Profit and Loss Account 315,611 252,890
SHAREHOLDERS' FUNDS 325,748 263,027
Page 1
Page 2
For the year ending 31 August 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 Christopher Colville
Director
Mr Edward Simpson
Director
15/05/2025
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
Ashdown Marks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02155033 . The registered office is 9 Milner Street, London, SW3 2QB.
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 represents the sales of services and commission on property sales, excluding value added tax. Turnover is recognised when the company receives a legal right to commission on property sales.

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:
Leasehold Over the term of the lease
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 50% on cost
2.4. 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:
2024 2023
Office and administration 6 6
6 6
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 205,636 72,941 31,764 310,341
Additions - 302 - 302
As at 31 August 2024 205,636 73,243 31,764 310,643
Depreciation
As at 1 September 2023 104,119 71,984 30,205 206,308
Provided during the period 4,805 532 1,559 6,896
As at 31 August 2024 108,924 72,516 31,764 213,204
Net Book Value
As at 31 August 2024 96,712 727 - 97,439
As at 1 September 2023 101,517 957 1,559 104,033
5. Investments
Listed
£
Cost
As at 1 September 2023 2,436
Additions 8,280
Disposals (2,436 )
As at 31 August 2024 8,280
Provision
As at 1 September 2023 (564 )
Disposals 564
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 8,280
As at 1 September 2023 3,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 47,875 6,839
Prepayments and accrued income 12,309 10,717
Other debtors ( Debtors < 1 year) 1 1
Rent deposit 16,250 16,250
Deferred tax current asset 160 -
76,595 33,807
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,500 1,500
Corporation tax 97,297 92,339
Other taxes and social security 45,456 42,337
Accruals and deferred income 10,495 8,318
154,748 144,494
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences - 212
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
136 Ordinary Shares of £ 1.000 each 136 136
Preference Shares
2024 2023
Allotted, called up and fully paid £ £
1 Preference Shares of £ 1.000 each 1 1
10. Ultimate Controlling Party
The company is not under the control of any one person.
Page 5