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Registered number: 05580172
Aldena Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Passman Leonard Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05580172
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 775 576
775 576
CURRENT ASSETS
Debtors 6 189,278 247,984
Cash at bank and in hand 22,572 18,860
211,850 266,844
Creditors: Amounts Falling Due Within One Year 7 (31,107 ) (58,324 )
NET CURRENT ASSETS (LIABILITIES) 180,743 208,520
TOTAL ASSETS LESS CURRENT LIABILITIES 181,518 209,096
Creditors: Amounts Falling Due After More Than One Year 8 (11,851 ) (23,103 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (147 ) (109 )
NET ASSETS 169,520 185,884
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 169,519 185,883
SHAREHOLDERS' FUNDS 169,520 185,884
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Page 2
For the year ending 31 January 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 Darinka Bradley
Director
6 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Aldena Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05580172 . The registered office is Bentinck House, Bentinck Road, West Drayton, Middlesex, UB7 7RQ.
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 - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. 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:
Fixtures & Fittings 25% Reducing Balance
2.5. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 4 6
4 6
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 February 2024 147,361 10,790 158,151
As at 31 January 2025 147,361 10,790 158,151
Amortisation
As at 1 February 2024 147,361 10,790 158,151
As at 31 January 2025 147,361 10,790 158,151
Net Book Value
As at 31 January 2025 - - -
As at 1 February 2024 - - -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2024 5,367
Additions 458
As at 31 January 2025 5,825
Depreciation
As at 1 February 2024 4,791
Provided during the period 259
As at 31 January 2025 5,050
Net Book Value
As at 31 January 2025 775
As at 1 February 2024 576
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 56,750
Prepayments and accrued income - 655
Corporation tax recoverable assets 49,772 50,814
Director's loan account 139,506 139,765
189,278 247,984
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,793 114
Bank loans and overdrafts 8,778 8,778
Corporation tax 5,151 24,108
Other taxes and social security 1,484 881
VAT 791 11,435
Other creditors 6,984 9,941
Nest Pensions 631 572
Accruals and deferred income 2,495 2,495
31,107 58,324
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,851 23,103
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Darinka Bradley 139,765 - 259 - 139,506
The above loan is unsecured and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs. D. Bradley by virtue of her ownership of 100% of the issued share capital in the company.
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