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 10725898 Mrs Ann Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10725898 2024-03-31 10725898 2025-03-31 10725898 2024-04-01 2025-03-31 10725898 frs-core:CurrentFinancialInstruments 2025-03-31 10725898 frs-core:ComputerEquipment 2025-03-31 10725898 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10725898 frs-core:ComputerEquipment 2024-03-31 10725898 frs-core:ShareCapital 2025-03-31 10725898 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10725898 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10725898 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10725898 frs-bus:SmallEntities 2024-04-01 2025-03-31 10725898 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10725898 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10725898 frs-bus:Director1 2024-04-01 2025-03-31 10725898 frs-countries:EnglandWales 2024-04-01 2025-03-31 10725898 2023-03-31 10725898 2024-03-31 10725898 2023-04-01 2024-03-31 10725898 frs-core:CurrentFinancialInstruments 2024-03-31 10725898 frs-core:ShareCapital 2024-03-31 10725898 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10725898
A G Climate & Energy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
ATB Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10725898
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 556 1,111
556 1,111
CURRENT ASSETS
Debtors 5 18,624 2,095
Cash at bank and in hand 54,021 79,817
72,645 81,912
Creditors: Amounts Falling Due Within One Year 6 (1,831 ) (12,734 )
NET CURRENT ASSETS (LIABILITIES) 70,814 69,178
TOTAL ASSETS LESS CURRENT LIABILITIES 71,370 70,289
NET ASSETS 71,370 70,289
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 71,360 70,279
SHAREHOLDERS' FUNDS 71,370 70,289
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 her 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
Mrs Ann Gardiner
Director
09/06/2025
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
A G Climate & Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10725898 . The registered office is 3 Thames Avenue, Pangbourne, Reading, Berkshire, RG8 7BU.
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 rendering of services. 
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. 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:
Computer Equipment Straight line over 3 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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:
2025 2024
Office and administration 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 2,421
As at 31 March 2025 2,421
Depreciation
As at 1 April 2024 1,310
Provided during the period 555
As at 31 March 2025 1,865
Net Book Value
As at 31 March 2025 556
As at 1 April 2024 1,111
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,938 2,095
Prepayments and accrued income 9,686 -
18,624 2,095
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 367 10,360
VAT - 1,234
Accruals and deferred income 840 828
Director's loan account 624 312
1,831 12,734
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 35,000
Page 3