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Registered number: 05921354
Alluria Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05921354
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 207,595 202,004
207,595 202,004
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 599,989 503,869
602,989 506,869
Creditors: Amounts Falling Due Within One Year 7 (429,408 ) (356,271 )
NET CURRENT ASSETS (LIABILITIES) 173,581 150,598
TOTAL ASSETS LESS CURRENT LIABILITIES 381,176 352,602
Creditors: Amounts Falling Due After More Than One Year 8 (136,701 ) (130,452 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,825 ) (12,160 )
NET ASSETS 226,650 209,990
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 226,649 209,989
SHAREHOLDERS' FUNDS 226,650 209,990
Page 1
Page 2
For the year ending 31 March 2024 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 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
R L Sbano
Director
20 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alluria Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05921354 . The registered office is Avaland House , 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract 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:
Plant & Machinery 25% on reducing balance
Leasehold improvements 10% on cost
Computer Equipment 33% on cost
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 items.
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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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery Leasehold improvements Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 114,569 170,780 3,592 288,941
Additions 46,148 - - 46,148
As at 31 March 2024 160,717 170,780 3,592 335,089
Depreciation
As at 1 April 2023 55,561 29,728 1,648 86,937
Provided during the period 22,426 17,078 1,053 40,557
As at 31 March 2024 77,987 46,806 2,701 127,494
Net Book Value
As at 31 March 2024 82,730 123,974 891 207,595
As at 1 April 2023 59,008 141,052 1,944 202,004
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5. Stocks
2024 2023
£ £
Stock 3,000 3,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 557 -
Other debtors 38,683 57,164
Funds held on account 13,278 15,196
Wages control account - 228
Director's loan account 153,569 48,276
Amounts owed by associates 393,902 383,005
599,989 503,869
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 52,819 43,005
Trade creditors 36,163 32,053
Bank loans and overdrafts 10,973 13,291
Other loans 60,084 27,139
Corporation tax 126,239 94,680
Social security, pensions and other taxes 57,593 55,345
Wages control account 10,276 -
Other creditors 57,674 87,526
Credit card - (8,258 )
Accruals and deferred income 17,587 11,490
429,408 356,271
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 56,574 57,116
Bank loans 32,313 35,549
Other loans 47,814 37,787
136,701 130,452
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 52,819 43,005
Later than one year and not later than five years 56,574 57,116
109,393 100,121
109,393 100,121
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Dr Rouba Sbano 48,276 105,293 - - 153,569
The director's loan is subject to interest calculated at the official rate published by HM Revenue & Customs. During the year ended 31 March 2024 interest of £3,469 (2023: £2,285) was charged to the director's loan account and included in the profit and loss account as Interest Receivable.
12. Related Party Transactions
Alluria Property Group Limited
A limited company incorporated in England and Wales of which R Sbano owns 100% of the issued share capital. The company offered a interest free loan, repayable on demand and the balance at the year end was £393,902 (2023: £383,005) owing from that company.
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