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 11599143 Mr S J Edwards Mr R J Siner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11599143 2023-12-31 11599143 2024-12-31 11599143 2024-01-01 2024-12-31 11599143 frs-core:CurrentFinancialInstruments 2024-12-31 11599143 frs-core:Non-currentFinancialInstruments 2024-12-31 11599143 frs-core:BetweenOneFiveYears 2024-12-31 11599143 frs-core:FurnitureFittings 2024-12-31 11599143 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11599143 frs-core:FurnitureFittings 2023-12-31 11599143 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 11599143 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 11599143 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11599143 frs-core:MotorVehicles 2024-12-31 11599143 frs-core:MotorVehicles 2024-01-01 2024-12-31 11599143 frs-core:MotorVehicles 2023-12-31 11599143 frs-core:WithinOneYear 2024-12-31 11599143 frs-core:ShareCapital 2024-12-31 11599143 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11599143 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11599143 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11599143 frs-bus:SmallEntities 2024-01-01 2024-12-31 11599143 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11599143 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11599143 frs-bus:Director1 2024-01-01 2024-12-31 11599143 frs-bus:Director2 2024-01-01 2024-12-31 11599143 frs-countries:EnglandWales 2024-01-01 2024-12-31 11599143 2022-12-31 11599143 2023-12-31 11599143 2023-01-01 2023-12-31 11599143 frs-core:CurrentFinancialInstruments 2023-12-31 11599143 frs-core:Non-currentFinancialInstruments 2023-12-31 11599143 frs-core:BetweenOneFiveYears 2023-12-31 11599143 frs-core:WithinOneYear 2023-12-31 11599143 frs-core:ShareCapital 2023-12-31 11599143 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11599143
Robert James Law Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Robert James Law Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Robert James Law Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11599143

| 2024 | 2023 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 269,984 |  | 207,060
|  |  | 269,984 |  | 207,060
CURRENT ASSETS
Stocks | 5 | 159,000 |  | 209,000 |
Debtors | 6 | 464,845 |  | 217,770 |
Cash at bank and in hand |  | 424,126 |  | 455,322 |
|  | 1,047,971 |  | 882,092 |
Creditors: Amounts Falling Due Within One Year | 7 | (366,247 ) |  | (291,096 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 681,724 |  | 590,996
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 951,708 |  | 798,056
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (63,236 ) |  | (88,446 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (67,496 ) |  | (51,765 )
NET ASSETS |  |  | 820,976 |  | 657,845
CAPITAL AND RESERVES
Called up share capital | 11 |  | 4 |  | 4
Profit and Loss Account |  |  | 820,972 |  | 657,841
SHAREHOLDERS' FUNDS |  |  | 820,976 |  | 657,845

Page 1
Page 2
Robert James Law Limited
Balance Sheet (continued)
As At 31 December 2024
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 R J Siner Director
9 June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Robert James Law Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Robert James Law Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11599143 . The registered office is Unit 1 - 3 Meridian Business Village Hansby Drive, Speke, Liverpool, L24 9LG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Leasehold | 15% reducing balance
Motor vehicles | 25% reducing balance
Fixtures and fittings | 15% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
2.5. 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.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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Robert James Law Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 47 (2023: 35)
47 35
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor vehicles | Fixtures and fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2024 | 65,325 | 109,850 | 104,615 | 279,790
Additions | 91,651 | - | 34,240 | 125,891
As at 31 December 2024 | 156,976 | 109,850 | 138,855 | 405,681
Depreciation
As at 1 January 2024 | 10,509 | 29,179 | 33,042 | 72,730
Provided during the period | 21,970 | 20,168 | 20,829 | 62,967
As at 31 December 2024 | 32,479 | 49,347 | 53,871 | 135,697
Net Book Value
As at 31 December 2024 | 124,497 | 60,503 | 84,984 | 269,984
As at 1 January 2024 | 54,816 | 80,671 | 71,573 | 207,060

5. Stocks

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 159,000 |  | 209,000

6. Debtors

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 464,845 |  | 217,770

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,210 |  | 15,210
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 16,430 |  | 18,147
Taxation and social security | 324,607 |  | 247,739
| 366,247 |  | 291,096

Page 4
Page 5
Robert James Law Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 53,236 |  | 68,446
Bank loans | 10,000 |  | 20,000
| 63,236 |  | 88,446

9. Secured Creditors
The loan held is 100% secured via the government-backed bounce back loan scheme.
The hire purchase liabilities are secured against the assets to which they relate.
10. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,210 |  | 15,210
Later than one year and not later than five years | 53,236 |  | 68,446
| 68,446 |  | 83,656
| 68,446 |  | 83,656

11. Share Capital

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Not later than one year | 51,360 |  | 50,000
| 51,360 |  | 50,000

13. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
14. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period, the directors introduced amounts totalling £110,000 (2023: £199,480) and withdrew amounts totalling £115,300 (2023: £200,953). At the balance sheet date the amount payable to the directors totalled £127 (2023: £5,427).
Dividends were paid to the directors in respect of their shareholdings totalling £220,073 (2023: £196,600).
The aggregate remuneration paid to key management personnel for the year was £27,869 (2023: £34,464).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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