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 09177022 Mr Ashley Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09177022 2023-08-31 09177022 2024-08-31 09177022 2023-09-01 2024-08-31 09177022 frs-core:CurrentFinancialInstruments 2024-08-31 09177022 frs-core:Non-currentFinancialInstruments 2024-08-31 09177022 frs-core:ComputerEquipment 2024-08-31 09177022 frs-core:ComputerEquipment 2023-09-01 2024-08-31 09177022 frs-core:ComputerEquipment 2023-08-31 09177022 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 09177022 frs-core:FurnitureFittings 2024-08-31 09177022 frs-core:FurnitureFittings 2023-09-01 2024-08-31 09177022 frs-core:FurnitureFittings 2023-08-31 09177022 frs-core:NetGoodwill 2024-08-31 09177022 frs-core:NetGoodwill 2023-09-01 2024-08-31 09177022 frs-core:NetGoodwill 2023-08-31 09177022 frs-core:MotorVehicles 2023-09-01 2024-08-31 09177022 frs-core:ShareCapital 2024-08-31 09177022 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09177022 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09177022 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09177022 frs-bus:SmallEntities 2023-09-01 2024-08-31 09177022 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09177022 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09177022 frs-bus:Director1 2023-09-01 2024-08-31 09177022 frs-bus:Director1 2023-08-31 09177022 frs-bus:Director1 2024-08-31 09177022 frs-countries:EnglandWales 2023-09-01 2024-08-31 09177022 2022-08-31 09177022 2023-08-31 09177022 2022-09-01 2023-08-31 09177022 frs-core:CurrentFinancialInstruments 2023-08-31 09177022 frs-core:Non-currentFinancialInstruments 2023-08-31 09177022 frs-core:ShareCapital 2023-08-31 09177022 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09177022
Ashley Wilkinson Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09177022
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 22,516 24,768
Tangible Assets 5 240 320
22,756 25,088
CURRENT ASSETS
Debtors 6 71,596 71,941
Cash at bank and in hand 4,241 7,425
75,837 79,366
Creditors: Amounts Falling Due Within One Year 7 (67,680 ) (65,723 )
NET CURRENT ASSETS (LIABILITIES) 8,157 13,643
TOTAL ASSETS LESS CURRENT LIABILITIES 30,913 38,731
Creditors: Amounts Falling Due After More Than One Year 8 (30,898 ) (38,696 )
NET ASSETS 15 35
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 14 34
SHAREHOLDERS' FUNDS 15 35
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 member has 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 Ashley Wilkinson
Director
16/05/2025
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
Ashley Wilkinson Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09177022 . The registered office is Lexham House, Forest Road, Binfield, Bracknell, RG42 4HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small
Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.
In respect of long-term contracts and contracts for ongoing services, turnover represents the value of work done in
the year, including estimates of amounts not invoiced. The amount of revenue included reflects the right to
consideration as the contractual activity progresses.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly
over its estimated useful life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
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.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained
Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
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 have been enacted or
substantively enacted by the statement of financial position date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 67,556
As at 31 August 2024 67,556
Amortisation
As at 1 September 2023 42,788
Provided during the period 2,252
As at 31 August 2024 45,040
...CONTINUED
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Net Book Value
As at 31 August 2024 22,516
As at 1 September 2023 24,768
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 1,676 1,538 3,214
As at 31 August 2024 1,676 1,538 3,214
Depreciation
As at 1 September 2023 1,356 1,538 2,894
Provided during the period 80 - 80
As at 31 August 2024 1,436 1,538 2,974
Net Book Value
As at 31 August 2024 240 - 240
As at 1 September 2023 320 - 320
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 71,596 71,941
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Other creditors 1,405 1,404
Taxation and social security 56,275 54,319
67,680 65,723
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 2-5 years 30,898 38,696
9. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement
of financial position 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.
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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 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Ashley Wilkinson 53,664 20,333 (17,204 ) - 56,794
The above loan is unsecured, interest free and repayable on demand.
Page 5