Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07123023 Mr R Bibikov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07123023 2024-01-31 07123023 2025-01-31 07123023 2024-02-01 2025-01-31 07123023 frs-core:PlantMachinery 2025-01-31 07123023 frs-core:PlantMachinery 2024-02-01 2025-01-31 07123023 frs-core:PlantMachinery 2024-01-31 07123023 frs-core:ShareCapital 2025-01-31 07123023 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07123023 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07123023 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07123023 frs-bus:SmallEntities 2024-02-01 2025-01-31 07123023 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07123023 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07123023 frs-bus:Director1 2024-02-01 2025-01-31 07123023 frs-countries:EnglandWales 2024-02-01 2025-01-31 07123023 2023-01-31 07123023 2024-01-31 07123023 2023-02-01 2024-01-31 07123023 frs-core:CurrentFinancialInstruments 2024-01-31 07123023 frs-core:ShareCapital 2024-01-31 07123023 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07123023
Appletree Achievements Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07123023
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 86
- 86
CURRENT ASSETS
Debtors 5 - 4,106
Cash at bank and in hand - 24,239
- 28,345
Creditors: Amounts Falling Due Within One Year 6 (2,368 ) (27,288 )
NET CURRENT ASSETS (LIABILITIES) (2,368 ) 1,057
TOTAL ASSETS LESS CURRENT LIABILITIES (2,368 ) 1,143
NET (LIABILITIES)/ASSETS (2,368 ) 1,143
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (2,369 ) 1,142
SHAREHOLDERS' FUNDS (2,368) 1,143
For the year ending 31 January 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 R Bibikov
Director
2 May 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Appletree Achievements Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07123023 . The registered office is 14a Adlington Street, Liverpool, Merseyside, L3 2BN.
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 and is exclusive of value added taxes. Turnover includes revenue earned from from the rendering of cultural integration 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:
Plant and machinery 25% reducing balance
2.4. 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.
2.5. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant and machinery
£
Cost
As at 1 February 2024 857
Disposals (857 )
As at 31 January 2025 -
Depreciation
As at 1 February 2024 771
Provided during the period 22
Disposals (793 )
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 86
5. Debtors
2025 2024
£ £
Due within one year
Deferred tax current asset - 3,696
Other taxes and social security - 410
- 4,106
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,368 27,288
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
The director introduced amounts totalling £3,327 (2024: £312) and withdrew amounts totalling £24,287 (2024: £2,895). At the balance sheet date the amount payable to the director was £2,368 (2024: £23,327).
No dividends were paid to the directors in respect of their shareholdings during the current or previous accounting periods.
The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £3,300).
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'.
10. Going Concern
The financial statements have been prepared on a break up basis as the company has ceased trading since the balance sheet date. The financial statements have been prepared on a basis other than that of a going concern which includes, where appropriate, writing down the company's assets to net realisable value. Provision has also been made for any commitments that have become onerous at the balance sheet date. The financial statements do not include any provision for the future costs of terminating the business of the company except to the extent that such costs were commited at the balance sheet date.
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