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Registered number: 14348673
House of Arwen Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14348673
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,850 -
Tangible Assets 5 43,177 50,527
49,027 50,527
CURRENT ASSETS
Stocks 6 1,200 732
Debtors 7 640 300
Cash at bank and in hand 2,644 6,450
4,484 7,482
Creditors: Amounts Falling Due Within One Year 8 (5,106 ) (9,465 )
NET CURRENT ASSETS (LIABILITIES) (622 ) (1,983 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,405 48,544
Creditors: Amounts Falling Due After More Than One Year 9 (38,952 ) (37,678 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (6,819 ) (7,381 )
NET ASSETS 2,634 3,485
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 2,534 3,385
SHAREHOLDERS' FUNDS 2,634 3,485
Page 1
Page 2
For the year ending 30 September 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 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
Miss A M Clarke
Director
18/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
House of Arwen Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14348673 . The registered office is Mitre House, Pitt Street West, Stoke on Trent, Staffordshire, ST6 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 .... 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:
Plant & Machinery 33% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment Straight line over 3 years
2.5. 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.
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2.6. 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.
2.7. 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: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 -
Additions 6,500
As at 30 September 2024 6,500
Amortisation
As at 1 October 2023 -
Provided during the period 650
As at 30 September 2024 650
...CONTINUED
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Page 5
Net Book Value
As at 30 September 2024 5,850
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 309 53,303 701 - 54,313
Additions - - 2,542 680 3,222
As at 30 September 2024 309 53,303 3,243 680 57,535
Depreciation
As at 1 October 2023 77 3,554 155 - 3,786
Provided during the period 103 9,949 350 170 10,572
As at 30 September 2024 180 13,503 505 170 14,358
Net Book Value
As at 30 September 2024 129 39,800 2,738 510 43,177
As at 1 October 2023 232 49,749 546 - 50,527
6. Stocks
30 September 2024 30 September 2023
£ £
Stock 1,200 732
7. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Other debtors 640 300
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Page 6
8. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,978 9,230
Other creditors 1,128 235
5,106 9,465
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,952 37,678
10. Obligations Under Finance Leases and Hire Purchase
30 September 2024 30 September 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,978 9,230
Later than one year and not later than five years 38,952 37,678
42,930 46,908
42,930 46,908
11. Deferred Taxation
The provision for deferred tax is made up as follows:
30 September 2024 30 September 2023
£ £
Other timing differences 6,819 7,381
12. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 100 100
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