Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 04302345 Mr David Roberts Mrs Catherine Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04302345 2023-11-30 04302345 2024-11-30 04302345 2023-12-01 2024-11-30 04302345 frs-core:CurrentFinancialInstruments 2024-11-30 04302345 frs-core:Non-currentFinancialInstruments 2024-11-30 04302345 frs-core:BetweenOneFiveYears 2024-11-30 04302345 frs-core:ComputerEquipment 2024-11-30 04302345 frs-core:ComputerEquipment 2023-12-01 2024-11-30 04302345 frs-core:ComputerEquipment 2023-11-30 04302345 frs-core:NetGoodwill 2024-11-30 04302345 frs-core:NetGoodwill 2023-12-01 2024-11-30 04302345 frs-core:NetGoodwill 2023-11-30 04302345 frs-core:MotorVehicles 2024-11-30 04302345 frs-core:MotorVehicles 2023-12-01 2024-11-30 04302345 frs-core:MotorVehicles 2023-11-30 04302345 frs-core:WithinOneYear 2024-11-30 04302345 frs-core:ShareCapital 2024-11-30 04302345 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04302345 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04302345 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 04302345 frs-bus:SmallEntities 2023-12-01 2024-11-30 04302345 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 04302345 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass2 2024-11-30 04302345 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass3 2024-11-30 04302345 frs-bus:OrdinaryShareClass4 2023-12-01 2024-11-30 04302345 frs-bus:OrdinaryShareClass4 2024-11-30 04302345 frs-core:DeferredTaxation 2023-12-01 2024-11-30 04302345 frs-core:DeferredTaxation 2023-11-30 04302345 frs-core:DeferredTaxation 2024-11-30 04302345 frs-bus:Director1 2023-12-01 2024-11-30 04302345 frs-bus:Director1 2023-11-30 04302345 frs-bus:Director1 2024-11-30 04302345 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 04302345 frs-countries:EnglandWales 2023-12-01 2024-11-30 04302345 2022-11-30 04302345 2023-11-30 04302345 2022-12-01 2023-11-30 04302345 frs-core:CurrentFinancialInstruments 2023-11-30 04302345 frs-core:Non-currentFinancialInstruments 2023-11-30 04302345 frs-core:BetweenOneFiveYears 2023-11-30 04302345 frs-core:MotorVehicles 2022-12-01 2023-11-30 04302345 frs-core:WithinOneYear 2023-11-30 04302345 frs-core:ShareCapital 2023-11-30 04302345 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 04302345 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 04302345 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 04302345 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30
Registered number: 04302345
Andrew Roberts Agencies Limited
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04302345
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15,511 18,248
15,511 18,248
CURRENT ASSETS
Debtors 6 20,338 50,240
Cash at bank and in hand 7,874 19,647
28,212 69,887
Creditors: Amounts Falling Due Within One Year 7 (16,731 ) (30,243 )
NET CURRENT ASSETS (LIABILITIES) 11,481 39,644
TOTAL ASSETS LESS CURRENT LIABILITIES 26,992 57,892
Creditors: Amounts Falling Due After More Than One Year 8 (7,173 ) (16,871 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,878 ) (3,508 )
NET ASSETS 15,941 37,513
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 15,841 37,413
SHAREHOLDERS' FUNDS 15,941 37,513
Page 1
Page 2
For the year ending 30 November 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 his 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 David Roberts
Director
27 May 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andrew Roberts Agencies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04302345 . 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 represents the revenue generated from the sale of goods and services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Sales of goods are recognised when the company has delivered the products to the customer and the customer has accepted the products. 
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Motor Vehicles 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
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2.6. 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.
2.7. 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
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 32,200
As at 30 November 2024 32,200
Amortisation
As at 1 December 2023 32,200
As at 30 November 2024 32,200
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 38,840 24,584 63,424
As at 30 November 2024 38,840 24,584 63,424
Depreciation
As at 1 December 2023 24,191 20,985 45,176
Provided during the period 2,198 539 2,737
As at 30 November 2024 26,389 21,524 47,913
Net Book Value
As at 30 November 2024 12,451 3,060 15,511
As at 1 December 2023 14,649 3,599 18,248
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 12,004 14,122
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 20,338 50,240
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,516 4,756
Bank loans and overdrafts 7,183 7,009
Other creditors 2,829 1,804
Taxation and social security 4,203 16,674
16,731 30,243
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 2,516
Bank loans 7,173 14,355
7,173 16,871
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,565 5,109
Later than one year and not later than five years - 2,565
2,565 7,674
Less: Finance charges allocated to future periods 49 402
2,516 7,272
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2023 3,508 3,508
Deferred taxation 370 370
Balance at 30 November 2024 3,878 3,878
The provision for deferred taxation is made up of accelerated capital allowances.
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1 each 50 50
25 Ordinary B shares of £ 1 each 25 25
25 Ordinary C shares of £ 1 each 25 25
100 100
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12. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the financial year were as follows:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr David Roberts 48,515 68,992 (98,539 ) - 18,968
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.
The above overdrawn loan is unsecured, interest free and repayable on demand.
The above overdrawn loan was repaid on 21st May 2025.
13. Related Party Transactions
During the year, total dividends of £35,000 (2023 - £26,000) were paid to the director.
Mr D Roberts, Mrs C Roberts & Mr S Roberts own the company by virtue of their shareholdings.
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