Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08022090 M Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08022090 2024-04-30 08022090 2025-04-30 08022090 2024-05-01 2025-04-30 08022090 frs-core:CurrentFinancialInstruments 2025-04-30 08022090 frs-core:Non-currentFinancialInstruments 2025-04-30 08022090 frs-core:ComputerEquipment 2025-04-30 08022090 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08022090 frs-core:ComputerEquipment 2024-04-30 08022090 frs-core:FurnitureFittings 2025-04-30 08022090 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08022090 frs-core:FurnitureFittings 2024-04-30 08022090 frs-core:MotorVehicles 2025-04-30 08022090 frs-core:MotorVehicles 2024-05-01 2025-04-30 08022090 frs-core:MotorVehicles 2024-04-30 08022090 frs-core:PlantMachinery 2025-04-30 08022090 frs-core:PlantMachinery 2024-05-01 2025-04-30 08022090 frs-core:PlantMachinery 2024-04-30 08022090 frs-core:ShareCapital 2025-04-30 08022090 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08022090 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08022090 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08022090 frs-bus:SmallEntities 2024-05-01 2025-04-30 08022090 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08022090 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08022090 frs-bus:Director1 2024-05-01 2025-04-30 08022090 frs-countries:EnglandWales 2024-05-01 2025-04-30 08022090 2023-04-30 08022090 2024-04-30 08022090 2023-05-01 2024-04-30 08022090 frs-core:CurrentFinancialInstruments 2024-04-30 08022090 frs-core:Non-currentFinancialInstruments 2024-04-30 08022090 frs-core:ShareCapital 2024-04-30 08022090 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08022090
Arco Decorations Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08022090
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,306 9,562
8,306 9,562
CURRENT ASSETS
Stocks 5 19,750 500
Debtors 6 32,824 39,471
52,574 39,971
Creditors: Amounts Falling Due Within One Year 7 (34,432 ) (21,377 )
NET CURRENT ASSETS (LIABILITIES) 18,142 18,594
TOTAL ASSETS LESS CURRENT LIABILITIES 26,448 28,156
Creditors: Amounts Falling Due After More Than One Year 8 (23,275 ) (27,836 )
NET ASSETS 3,173 320
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 3,073 220
SHAREHOLDERS' FUNDS 3,173 320
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For the year ending 30 April 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
M Evans
Director
21/07/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arco Decorations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08022090 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.
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 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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.4. 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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2.5. 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 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: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 5,299 32,540 2,978 4,972 45,789
Additions 946 - - - 946
As at 30 April 2025 6,245 32,540 2,978 4,972 46,735
Depreciation
As at 1 May 2024 3,520 25,585 2,150 4,972 36,227
Provided during the period 338 1,739 125 - 2,202
As at 30 April 2025 3,858 27,324 2,275 4,972 38,429
Net Book Value
As at 30 April 2025 2,387 5,216 703 - 8,306
As at 1 May 2024 1,779 6,955 828 - 9,562
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5. Stocks
2025 2024
£ £
Materials 1,000 500
Work in progress 18,750 -
19,750 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,000 7,028
Other debtors 20,824 32,443
32,824 39,471
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,229 431
Bank loans and overdrafts 20,968 16,315
Other creditors 1,719 307
Taxation and social security 10,516 4,324
34,432 21,377
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 23,275 27,836
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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