Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06347467 Mr P Jolliffe Mrs L Jolliffe Mrs L Jolliffe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06347467 2024-03-31 06347467 2025-03-31 06347467 2024-04-01 2025-03-31 06347467 frs-core:CurrentFinancialInstruments 2025-03-31 06347467 frs-core:ComputerEquipment 2025-03-31 06347467 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06347467 frs-core:ComputerEquipment 2024-03-31 06347467 frs-core:ShareCapital 2025-03-31 06347467 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06347467 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06347467 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06347467 frs-bus:SmallEntities 2024-04-01 2025-03-31 06347467 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06347467 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06347467 frs-bus:Director1 2024-04-01 2025-03-31 06347467 frs-bus:Director2 2024-04-01 2025-03-31 06347467 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06347467 frs-countries:EnglandWales 2024-04-01 2025-03-31 06347467 2023-03-31 06347467 2024-03-31 06347467 2023-04-01 2024-03-31 06347467 frs-core:CurrentFinancialInstruments 2024-03-31 06347467 frs-core:ShareCapital 2024-03-31 06347467 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06347467
Saddleback Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Saddleback Consulting Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Saddleback Consulting Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Saddleback Consulting Limited , as a body, in accordance with the terms of our engagement letter dated 20 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Saddleback Consulting Limited and state those matters that we have agreed to state to the directors of Saddleback Consulting Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Saddleback Consulting Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Saddleback Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Saddleback Consulting Limited . You consider that Saddleback Consulting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Saddleback Consulting Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
18 June 2025
LTL Accounting Limited
11 Severn Court
Morecambe
LA3 3ST
Page 1
Page 2
Balance Sheet
Registered number: 06347467
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,636 21,452
26,636 21,452
CURRENT ASSETS
Debtors 5 2,370,228 1,315,097
Investments 6 24,767 24,767
Cash at bank and in hand 847,223 760,821
3,242,218 2,100,685
Creditors: Amounts Falling Due Within One Year 7 (1,063,700 ) (656,538 )
NET CURRENT ASSETS (LIABILITIES) 2,178,518 1,444,147
TOTAL ASSETS LESS CURRENT LIABILITIES 2,205,154 1,465,599
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,659 ) (5,363 )
NET ASSETS 2,198,495 1,460,236
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 2,198,493 1,460,234
SHAREHOLDERS' FUNDS 2,198,495 1,460,236
Page 2
Page 3
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 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 P Jolliffe
Director
Mrs L Jolliffe
Director
18 June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Saddleback Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06347467 . The registered office is Unit 1ab, Mellishaw Business Park, California Close, Morecambe, LA3 3FU.
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 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 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:
Computer Equipment 15% straight line / 33% reducing balance
2.4. 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.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement
...CONTINUED
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2.5. Financial Instruments - continued
constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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: 19 (2024: 16)
19 16
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 88,238
Additions 12,988
As at 31 March 2025 101,226
...CONTINUED
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Page 6
Depreciation
As at 1 April 2024 66,786
Provided during the period 7,804
As at 31 March 2025 74,590
Net Book Value
As at 31 March 2025 26,636
As at 1 April 2024 21,452
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 66,900 250,719
Other debtors 2,303,328 1,064,378
2,370,228 1,315,097
6. Current Asset Investments
2025 2024
£ £
Unlisted investments 24,767 24,767
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 286,815 416,388
Other creditors 305,440 41,012
Taxation and social security 471,445 199,138
1,063,700 656,538
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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