Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04548847 Mr Christopher Martin Mr Ian Rogerson Mr Frederick Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04548847 2024-03-31 04548847 2025-03-31 04548847 2024-04-01 2025-03-31 04548847 frs-core:CurrentFinancialInstruments 2025-03-31 04548847 frs-core:Non-currentFinancialInstruments 2025-03-31 04548847 frs-core:BetweenOneFiveYears 2025-03-31 04548847 frs-core:ComputerEquipment 2025-03-31 04548847 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04548847 frs-core:ComputerEquipment 2024-03-31 04548847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 04548847 frs-core:FurnitureFittings 2025-03-31 04548847 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04548847 frs-core:FurnitureFittings 2024-03-31 04548847 frs-core:NetGoodwill 2025-03-31 04548847 frs-core:NetGoodwill 2024-04-01 2025-03-31 04548847 frs-core:NetGoodwill 2024-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04548847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04548847 frs-core:MotorVehicles 2025-03-31 04548847 frs-core:MotorVehicles 2024-04-01 2025-03-31 04548847 frs-core:MotorVehicles 2024-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2025-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 04548847 frs-core:OtherResidualIntangibleAssets 2024-03-31 04548847 frs-core:WithinOneYear 2025-03-31 04548847 frs-core:ShareCapital 2025-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04548847 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04548847 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04548847 frs-bus:SmallEntities 2024-04-01 2025-03-31 04548847 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04548847 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04548847 frs-bus:Director1 2024-04-01 2025-03-31 04548847 frs-bus:Director2 2024-04-01 2025-03-31 04548847 frs-bus:Director3 2024-04-01 2025-03-31 04548847 frs-countries:EnglandWales 2024-04-01 2025-03-31 04548847 2023-03-31 04548847 2024-03-31 04548847 2023-04-01 2024-03-31 04548847 frs-core:CurrentFinancialInstruments 2024-03-31 04548847 frs-core:Non-currentFinancialInstruments 2024-03-31 04548847 frs-core:BetweenOneFiveYears 2024-03-31 04548847 frs-core:WithinOneYear 2024-03-31 04548847 frs-core:ShareCapital 2024-03-31 04548847 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04548847
Originzone Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Purple Lime Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04548847
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 150,167 -
Tangible Assets 5 349,262 255,260
499,429 255,260
CURRENT ASSETS
Stocks 6 9,950 9,750
Debtors 7 481,511 426,402
Cash at bank and in hand 36,828 45,617
528,289 481,769
Creditors: Amounts Falling Due Within One Year 8 (312,474 ) (215,172 )
NET CURRENT ASSETS (LIABILITIES) 215,815 266,597
TOTAL ASSETS LESS CURRENT LIABILITIES 715,244 521,857
Creditors: Amounts Falling Due After More Than One Year 9 (268,101 ) (137,510 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (79,324 ) (48,500 )
NET ASSETS 367,819 335,847
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 367,818 335,846
SHAREHOLDERS' FUNDS 367,819 335,847
Page 1
Page 2
For the year ending 31 March 2025 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 Martin
Director
29/05/2025
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
Originzone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04548847 . The registered office is 14 Ergo Business Park, Kelvin Road, Swindon, SN3 3JW.
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
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 three 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 impairement losses.
Website design costs are being amortised evenly over an estimated useful life of three years.
2.5. 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:
Freehold 20% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost, 20% on cost and 10% on cost
Computer Equipment 20% on cost and 10% on cost
2.6. 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.
2.7. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. 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: 17 (2024: 17)
17 17
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 213,684 7,500 221,184
Additions 170,000 - 170,000
As at 31 March 2025 383,684 7,500 391,184
Amortisation
As at 1 April 2024 213,684 7,500 221,184
Provided during the period 19,833 - 19,833
As at 31 March 2025 233,517 7,500 241,017
Net Book Value
As at 31 March 2025 150,167 - 150,167
As at 1 April 2024 - - -
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 40,553 85,560 388,059 34,461 548,633
Additions - 133,229 37,029 3,535 173,793
Disposals - (28,000 ) (7,590 ) - (35,590 )
As at 31 March 2025 40,553 190,789 417,498 37,996 686,836
Depreciation
As at 1 April 2024 39,800 58,287 170,786 24,500 293,373
Provided during the period 753 22,977 41,511 4,974 70,215
Disposals - (19,263 ) (6,751 ) - (26,014 )
As at 31 March 2025 40,553 62,001 205,546 29,474 337,574
Net Book Value
As at 31 March 2025 - 128,788 211,952 8,522 349,262
As at 1 April 2024 753 27,273 217,273 9,961 255,260
6. Stocks
2025 2024
£ £
Stock 9,950 9,750
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 220,541 166,073
Amounts owed by group undertakings 257,160 257,160
Other debtors 3,810 3,169
481,511 426,402
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 68,390 52,274
Trade creditors 97,144 90,100
Bank loans and overdrafts 9,996 10,783
Other creditors 69,781 16,649
Taxation and social security 67,163 45,366
312,474 215,172
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 172,264 122,460
Bank loans 5,837 15,050
Other creditors 90,000 -
268,101 137,510
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 68,390 52,274
Later than one year and not later than five years 172,264 122,460
240,654 174,734
240,654 174,734
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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