Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09771086 Mr RADU ALIN HUDEMA Mr Remus Adrian Hudema iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09771086 2023-09-30 09771086 2024-09-30 09771086 2023-10-01 2024-09-30 09771086 frs-core:CurrentFinancialInstruments 2024-09-30 09771086 frs-core:MotorVehicles 2024-09-30 09771086 frs-core:MotorVehicles 2023-10-01 2024-09-30 09771086 frs-core:MotorVehicles 2023-09-30 09771086 frs-core:PlantMachinery 2024-09-30 09771086 frs-core:PlantMachinery 2023-10-01 2024-09-30 09771086 frs-core:PlantMachinery 2023-09-30 09771086 frs-core:ShareCapital 2024-09-30 09771086 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09771086 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09771086 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09771086 frs-bus:SmallEntities 2023-10-01 2024-09-30 09771086 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09771086 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09771086 frs-bus:Director1 2023-10-01 2024-09-30 09771086 frs-bus:Director1 2023-09-30 09771086 frs-bus:Director1 2024-09-30 09771086 frs-bus:Director2 2023-10-01 2024-09-30 09771086 frs-countries:EnglandWales 2023-10-01 2024-09-30 09771086 2022-09-30 09771086 2023-09-30 09771086 2022-10-01 2023-09-30 09771086 frs-core:CurrentFinancialInstruments 2023-09-30 09771086 frs-core:ShareCapital 2023-09-30 09771086 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09771086
AA FACADES LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09771086
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,858 30,724
26,858 30,724
CURRENT ASSETS
Debtors 5 32,500 101,485
Cash at bank and in hand 319,083 533,067
351,583 634,552
Creditors: Amounts Falling Due Within One Year 6 (101,838 ) (51,557 )
NET CURRENT ASSETS (LIABILITIES) 249,745 582,995
TOTAL ASSETS LESS CURRENT LIABILITIES 276,603 613,719
NET ASSETS 276,603 613,719
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 276,503 613,619
SHAREHOLDERS' FUNDS 276,603 613,719
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 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 RADU ALIN HUDEMA
Director
25/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AA FACADES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09771086 . The registered office is 7 Rowan Close, , St. Albans, , England, , AL4 0SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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 20%
Motor Vehicles 15%
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 47,984 20,939 68,923
Additions 1,882 - 1,882
As at 30 September 2024 49,866 20,939 70,805
Depreciation
As at 1 October 2023 35,450 2,749 38,199
Provided during the period 3,429 2,319 5,748
As at 30 September 2024 38,879 5,068 43,947
Net Book Value
As at 30 September 2024 10,987 15,871 26,858
As at 1 October 2023 12,534 18,190 30,724
5. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors - 8,874
Other debtors 2,500 12,870
Other taxes and social security - 79,741
Directors' loan accounts 30,000 -
32,500 101,485
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 1,363 -
Bank loans and overdrafts 18,219 28,877
Corporation tax 54,428 14,787
Other taxes and social security 26,336 -
Other creditors 1,492 7,893
101,838 51,557
7. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
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Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: Paid £30,000 Director Loan to Mr Radu Alin Hudema, Which was repaid 24/06/2025
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr RADU ALIN HUDEMA - 30,000 - - 30,000
The above loan is unsecured, interest free and repayable on demand. (Total Amount is being Repaid on 24/06/2025)
9. Dividends
2024 2023
as restated
£ £
On equity shares:
Final dividend paid 498,000 178,000
Paid Dividend of GBP 498000.00 to Shareholdes
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