Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06805913 Mr Paul Saxton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06805913 2024-03-31 06805913 2025-03-31 06805913 2024-04-01 2025-03-31 06805913 frs-core:CurrentFinancialInstruments 2025-03-31 06805913 frs-core:Non-currentFinancialInstruments 2025-03-31 06805913 frs-core:BetweenOneFiveYears 2025-03-31 06805913 frs-core:ComputerEquipment 2025-03-31 06805913 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06805913 frs-core:ComputerEquipment 2024-03-31 06805913 frs-core:FurnitureFittings 2025-03-31 06805913 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06805913 frs-core:FurnitureFittings 2024-03-31 06805913 frs-core:MotorVehicles 2025-03-31 06805913 frs-core:MotorVehicles 2024-04-01 2025-03-31 06805913 frs-core:MotorVehicles 2024-03-31 06805913 frs-core:WithinOneYear 2025-03-31 06805913 frs-core:ShareCapital 2025-03-31 06805913 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06805913 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06805913 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06805913 frs-bus:SmallEntities 2024-04-01 2025-03-31 06805913 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06805913 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06805913 frs-bus:Director1 2024-04-01 2025-03-31 06805913 frs-countries:EnglandWales 2024-04-01 2025-03-31 06805913 2023-03-31 06805913 2024-03-31 06805913 2023-04-01 2024-03-31 06805913 frs-core:CurrentFinancialInstruments 2024-03-31 06805913 frs-core:Non-currentFinancialInstruments 2024-03-31 06805913 frs-core:BetweenOneFiveYears 2024-03-31 06805913 frs-core:MotorVehicles 2023-04-01 2024-03-31 06805913 frs-core:WithinOneYear 2024-03-31 06805913 frs-core:ShareCapital 2024-03-31 06805913 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06805913
Advanced Aeration Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06805913
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 84,367 110,228
84,367 110,228
CURRENT ASSETS
Stocks 5 50,293 39,348
Debtors 6 105,702 157,624
Cash at bank and in hand 440,374 254,816
596,369 451,788
Creditors: Amounts Falling Due Within One Year 7 (333,621 ) (247,774 )
NET CURRENT ASSETS (LIABILITIES) 262,748 204,014
TOTAL ASSETS LESS CURRENT LIABILITIES 347,115 314,242
Creditors: Amounts Falling Due After More Than One Year 8 (8,429 ) (32,437 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,092 ) (27,557 )
NET ASSETS 317,594 254,248
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 317,593 254,247
SHAREHOLDERS' FUNDS 317,594 254,248
Page 1
Page 2
For the year ending 31 March 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 his 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 Paul Saxton
Director
6 June 2025
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
Advanced Aeration Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06805913 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period.  These estimates and assumptions are based on management's best knowledge of the amount, events or actions.  Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 25% on reducing balance
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.
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.
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Page 4
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.
2.8. 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: 10 (2024: 10)
10 10
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 157,567 2,584 1,619 161,770
Additions - - 3,229 3,229
Disposals (20,524 ) - - (20,524 )
As at 31 March 2025 137,043 2,584 4,848 144,475
Depreciation
As at 1 April 2024 48,739 2,380 423 51,542
Provided during the period 26,822 41 686 27,549
Disposals (18,983 ) - - (18,983 )
As at 31 March 2025 56,578 2,421 1,109 60,108
Net Book Value
As at 31 March 2025 80,465 163 3,739 84,367
As at 1 April 2024 108,828 204 1,196 110,228
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 60,580 80,773
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Page 5
5. Stocks
2025 2024
£ £
Materials 50,293 39,348
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 59,658 115,849
Amounts owed by group undertakings - 2,718
Other debtors 46,044 39,057
105,702 157,624
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,588 25,791
Trade creditors 133,580 129,400
Amounts owed to group undertakings 25,453 -
Other creditors 105,879 80,645
Taxation and social security 46,121 11,938
333,621 247,774
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,429 32,437
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,008 30,235
Later than one year and not later than five years 8,429 32,437
32,437 62,672
Less: Finance charges allocated to future periods 1,420 4,444
31,017 58,228
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 29,000 29,000
Later than one year and not later than five years - 29,000
29,000 58,000
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