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 03142497 Mr Anthony Baston-Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03142497 2024-03-31 03142497 2025-03-31 03142497 2024-04-01 2025-03-31 03142497 frs-core:CurrentFinancialInstruments 2025-03-31 03142497 frs-core:ComputerEquipment 2025-03-31 03142497 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03142497 frs-core:ComputerEquipment 2024-03-31 03142497 frs-core:ShareCapital 2025-03-31 03142497 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03142497 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03142497 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03142497 frs-bus:SmallEntities 2024-04-01 2025-03-31 03142497 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03142497 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03142497 frs-bus:Director1 2024-04-01 2025-03-31 03142497 frs-core:CurrentFinancialInstruments 9 2025-03-31 03142497 frs-countries:EnglandWales 2024-04-01 2025-03-31 03142497 2023-03-31 03142497 2024-03-31 03142497 2023-04-01 2024-03-31 03142497 frs-core:CurrentFinancialInstruments 2024-03-31 03142497 frs-core:ShareCapital 2024-03-31 03142497 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03142497 frs-core:CurrentFinancialInstruments 9 2024-03-31
Registered number: 03142497
FERMION LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03142497
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,981 4,057
5,981 4,057
CURRENT ASSETS
Debtors 18,363 14,250
Cash at bank and in hand 53,495 41,799
71,858 56,049
Creditors: Amounts Falling Due Within One Year 5 (28,382 ) (34,145 )
NET CURRENT ASSETS (LIABILITIES) 43,476 21,904
TOTAL ASSETS LESS CURRENT LIABILITIES 49,457 25,961
NET ASSETS 49,457 25,961
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 49,455 25,959
SHAREHOLDERS' FUNDS 49,457 25,961
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 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 Anthony Baston-Hall
Director
28th 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
FERMION LIMITED Registered number 03142497 is a limited by shares company incorporated in England & Wales. The Registered Office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 15% reducing balance
2.4. 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: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 16,912
Additions 2,980
As at 31 March 2025 19,892
Depreciation
As at 1 April 2024 12,855
Provided during the period 1,056
As at 31 March 2025 13,911
Net Book Value
As at 31 March 2025 5,981
As at 1 April 2024 4,057
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 26,110 19,433
Other taxes and social security 1,252 417
VAT - 12,828
Accrued Expenses (Current liabilities - creditors < 1 year) 1,020 950
Director's loan account - 517
28,382 34,145
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3