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 05754960 Mr Jonathan Wheeler Mrs Deborah Howell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05754960 2024-03-31 05754960 2025-03-31 05754960 2024-04-01 2025-03-31 05754960 frs-core:CurrentFinancialInstruments 2025-03-31 05754960 frs-core:Non-currentFinancialInstruments 2025-03-31 05754960 frs-core:BetweenOneFiveYears 2025-03-31 05754960 frs-core:FurnitureFittings 2025-03-31 05754960 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05754960 frs-core:FurnitureFittings 2024-03-31 05754960 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05754960 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05754960 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05754960 frs-core:MotorVehicles 2025-03-31 05754960 frs-core:MotorVehicles 2024-04-01 2025-03-31 05754960 frs-core:MotorVehicles 2024-03-31 05754960 frs-core:PlantMachinery 2025-03-31 05754960 frs-core:PlantMachinery 2024-04-01 2025-03-31 05754960 frs-core:PlantMachinery 2024-03-31 05754960 frs-core:WithinOneYear 2025-03-31 05754960 frs-core:RevaluationReserve 2024-03-31 05754960 frs-core:RevaluationReserve 2025-03-31 05754960 frs-core:ShareCapital 2025-03-31 05754960 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05754960 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05754960 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05754960 frs-bus:SmallEntities 2024-04-01 2025-03-31 05754960 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05754960 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05754960 frs-bus:Director1 2024-04-01 2025-03-31 05754960 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05754960 frs-countries:EnglandWales 2024-04-01 2025-03-31 05754960 2023-03-31 05754960 2024-03-31 05754960 2023-04-01 2024-03-31 05754960 frs-core:CurrentFinancialInstruments 2024-03-31 05754960 frs-core:Non-currentFinancialInstruments 2024-03-31 05754960 frs-core:BetweenOneFiveYears 2024-03-31 05754960 frs-core:WithinOneYear 2024-03-31 05754960 frs-core:RevaluationReserve 2024-03-31 05754960 frs-core:ShareCapital 2024-03-31 05754960 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05754960
Arbor Division Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05754960
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,381,212 2,131,709
2,381,212 2,131,709
CURRENT ASSETS
Debtors 5 178,335 594,562
Cash at bank and in hand 183,845 187,880
362,180 782,442
Creditors: Amounts Falling Due Within One Year 6 (477,937 ) (1,315,484 )
NET CURRENT ASSETS (LIABILITIES) (115,757 ) (533,042 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,265,455 1,598,667
Creditors: Amounts Falling Due After More Than One Year 7 (1,552,966 ) (655,462 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (564,853 ) (516,140 )
NET ASSETS 147,636 427,065
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 127,206 127,206
Profit and Loss Account 20,428 299,857
SHAREHOLDERS' FUNDS 147,636 427,065
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 Jonathan Wheeler
Director
29th April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arbor Division Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05754960 . The registered office is Stotfold Farm, Seaton Village, Seaham, Co. Durham, SR7 0NE.
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:
Freehold In line with property
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% 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. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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:
2025 2024
Office and administration 4 1
Sales, marketing and distribution 17 26
21 27
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 - 2,051,609 437,841 4,139 2,493,589
Additions 529,867 34,201 116,618 - 680,686
Disposals - - (22,065 ) - (22,065 )
As at 31 March 2025 529,867 2,085,810 532,394 4,139 3,152,210
Depreciation
As at 1 April 2024 - 194,234 164,024 3,622 361,880
Provided during the period - 357,796 58,124 517 416,437
Disposals - - (7,319 ) - (7,319 )
As at 31 March 2025 - 552,030 214,829 4,139 770,998
Net Book Value
As at 31 March 2025 529,867 1,533,780 317,565 - 2,381,212
As at 1 April 2024 - 1,857,375 273,817 517 2,131,709
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 164,294 339,299
Prepayments and accrued income 14,041 139,910
VAT - 115,353
178,335 594,562
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 334,571 206,591
Trade creditors 17,829 1,044,583
Bank loans and overdrafts 32,000 40,925
Other taxes and social security 13,828 13,347
VAT 63,647 -
Net wages - 322
Other creditors 15,613 6,792
Director's loan account 449 2,924
477,937 1,315,484
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 967,202 564,129
Bank loans 585,764 91,333
1,552,966 655,462
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 411,482 254,976
Later than one year and not later than five years 1,179,082 703,091
1,590,564 958,067
Less: Finance charges allocated to future periods 288,791 187,347
1,301,773 770,720
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation Reserve
£
As at 1 April 2024 127,206
As at 31 March 2025 127,206
Page 5