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 12807974 Mr Harald Bret Mr Harald Bret true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12807974 2023-08-31 12807974 2024-08-31 12807974 2023-09-01 2024-08-31 12807974 frs-core:CurrentFinancialInstruments 2024-08-31 12807974 frs-core:Non-currentFinancialInstruments 2024-08-31 12807974 frs-core:ComputerEquipment 2024-08-31 12807974 frs-core:ComputerEquipment 2023-09-01 2024-08-31 12807974 frs-core:ComputerEquipment 2023-08-31 12807974 frs-core:FurnitureFittings 2024-08-31 12807974 frs-core:FurnitureFittings 2023-09-01 2024-08-31 12807974 frs-core:FurnitureFittings 2023-08-31 12807974 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 12807974 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12807974 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 12807974 frs-core:PlantMachinery 2024-08-31 12807974 frs-core:PlantMachinery 2023-09-01 2024-08-31 12807974 frs-core:PlantMachinery 2023-08-31 12807974 frs-core:ShareCapital 2024-08-31 12807974 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12807974 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12807974 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12807974 frs-bus:SmallEntities 2023-09-01 2024-08-31 12807974 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12807974 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12807974 1 2023-09-01 2024-08-31 12807974 frs-bus:Director1 2023-09-01 2024-08-31 12807974 frs-countries:EnglandWales 2023-09-01 2024-08-31 12807974 2022-08-31 12807974 2023-08-31 12807974 2022-09-01 2023-08-31 12807974 frs-core:CurrentFinancialInstruments 2023-08-31 12807974 frs-core:Non-currentFinancialInstruments 2023-08-31 12807974 frs-core:ShareCapital 2023-08-31 12807974 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12807974
Enterprises Auric A.G. Limited
Financial Statements
For The Year Ended 31 August 2024
Tate Accounting Services
66 Summerdown Walk
Trowbridge
Wilts
BA14 0LE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12807974
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,535 17,541
11,535 17,541
CURRENT ASSETS
Stocks 5 1,573 12,555
Debtors 6 2,727 9,577
Cash at bank and in hand 5,521 18,680
9,821 40,812
Creditors: Amounts Falling Due Within One Year 7 (70,680 ) (78,373 )
NET CURRENT ASSETS (LIABILITIES) (60,859 ) (37,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,324 ) (20,020 )
NET LIABILITIES (49,324 ) (20,020 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (49,325 ) (20,021 )
SHAREHOLDERS' FUNDS (49,324) (20,020)
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 Harald Bret
Director
31 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Enterprises Auric A.G. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12807974 . The registered office is 2 Lilliput Court, Bath, BA1 1ND.
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. 
Turnover includes revenue earned from the sale of goods and from the rendering of services. 
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 20 year lease
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 2,338 22,395 60 50 24,843
Additions - 106 - - 106
Disposals - (3,649 ) (60 ) - (3,709 )
As at 31 August 2024 2,338 18,852 - 50 21,240
Depreciation
As at 1 September 2023 315 6,959 15 13 7,302
Provided during the period 119 3,201 - 9 3,329
Disposals - (911 ) (15 ) - (926 )
As at 31 August 2024 434 9,249 - 22 9,705
Net Book Value
As at 31 August 2024 1,904 9,603 - 28 11,535
As at 1 September 2023 2,023 15,436 45 37 17,541
Page 2
Page 3
5. Stocks
2024 2023
£ £
Stock 1,573 12,555
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,607 5,286
VAT - 4,291
2,607 9,577
Due after more than one year
Trade Debtors 120 -
2,727 9,577
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 93 11,925
Other taxes and social security 409 -
VAT 1,451 -
Net Payroll 539 385
Other creditors - 2,050
Accruals 2,615 2,504
Director's loan account 65,523 61,509
Intercompany Accounts 50 -
70,680 78,373
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Harald Bret by virtue of his ownership of 100% of the issued share capital in the company.
Page 3