Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09910774 Mr Barry Haines Mrs Peta Haines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09910774 2023-12-31 09910774 2024-12-31 09910774 2024-01-01 2024-12-31 09910774 frs-core:CurrentFinancialInstruments 2024-12-31 09910774 frs-core:ComputerEquipment 2024-12-31 09910774 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09910774 frs-core:ComputerEquipment 2023-12-31 09910774 frs-core:FurnitureFittings 2024-12-31 09910774 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09910774 frs-core:FurnitureFittings 2023-12-31 09910774 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09910774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09910774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09910774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 09910774 frs-core:MotorVehicles 2024-12-31 09910774 frs-core:MotorVehicles 2024-01-01 2024-12-31 09910774 frs-core:MotorVehicles 2023-12-31 09910774 frs-core:PlantMachinery 2024-01-01 2024-12-31 09910774 frs-core:ShareCapital 2024-12-31 09910774 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09910774 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09910774 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09910774 frs-bus:SmallEntities 2024-01-01 2024-12-31 09910774 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09910774 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09910774 frs-bus:Director1 2024-01-01 2024-12-31 09910774 frs-bus:Director2 2024-01-01 2024-12-31 09910774 frs-countries:EnglandWales 2024-01-01 2024-12-31 09910774 2022-12-31 09910774 2023-12-31 09910774 2023-01-01 2023-12-31 09910774 frs-core:CurrentFinancialInstruments 2023-12-31 09910774 frs-core:ShareCapital 2023-12-31 09910774 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09910774
Aeris Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09910774
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 214,195 225,088
214,195 225,088
CURRENT ASSETS
Debtors 5 111,120 185,537
Cash at bank and in hand 557,997 397,746
669,117 583,283
Creditors: Amounts Falling Due Within One Year 6 (121,981 ) (104,250 )
NET CURRENT ASSETS (LIABILITIES) 547,136 479,033
TOTAL ASSETS LESS CURRENT LIABILITIES 761,331 704,121
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,729 ) (13,799 )
NET ASSETS 749,602 690,322
CAPITAL AND RESERVES
Called up share capital 8 110 110
Profit and Loss Account 749,492 690,212
SHAREHOLDERS' FUNDS 749,602 690,322
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Barry Haines
Director
17/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aeris Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09910774 . The registered office is 7 East Street, Okehampton, EX20 1AS.
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.
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:
Freehold 0
Leasehold 0
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 6 (2023: 4)
6 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 152,463 91,508 4,368 7,272 255,611
As at 31 December 2024 152,463 91,508 4,368 7,272 255,611
Depreciation
As at 1 January 2024 - 25,316 934 4,273 30,523
Provided during the period - 9,929 515 449 10,893
As at 31 December 2024 - 35,245 1,449 4,722 41,416
Net Book Value
As at 31 December 2024 152,463 56,263 2,919 2,550 214,195
As at 1 January 2024 152,463 66,192 3,434 2,999 225,088
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 98,402 157,860
Intercompany 12,718 27,677
111,120 185,537
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 792 10,243
Corporation tax 81,433 54,591
Other taxes and social security 2,648 1,719
VAT 29,455 33,268
Other creditors 6,804 1,968
Directors' loan accounts 849 2,461
121,981 104,250
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Included in Creditors is an amount of £2,809 (£1,763 in 2021), owed to the directors Mr B Haines and Mrs P Haines. This loan is interest free and no repayment terms have been agreed.
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
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