Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10931131 Ms R C Houghton Mr I E Kyle Mr S L Perkins Mr N J Swales iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10931131 2024-03-31 10931131 2025-03-31 10931131 2024-04-01 2025-03-31 10931131 frs-core:CurrentFinancialInstruments 2025-03-31 10931131 frs-core:Non-currentFinancialInstruments 2025-03-31 10931131 frs-core:BetweenOneFiveYears 2025-03-31 10931131 frs-core:ComputerEquipment 2025-03-31 10931131 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10931131 frs-core:ComputerEquipment 2024-03-31 10931131 frs-core:FurnitureFittings 2025-03-31 10931131 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10931131 frs-core:FurnitureFittings 2024-03-31 10931131 frs-core:WithinOneYear 2025-03-31 10931131 frs-core:ShareCapital 2025-03-31 10931131 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10931131 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10931131 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10931131 frs-bus:SmallEntities 2024-04-01 2025-03-31 10931131 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10931131 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10931131 frs-bus:Director1 2024-04-01 2025-03-31 10931131 frs-bus:Director2 2024-04-01 2025-03-31 10931131 frs-bus:Director3 2024-04-01 2025-03-31 10931131 frs-bus:Director4 2024-04-01 2025-03-31 10931131 frs-countries:EnglandWales 2024-04-01 2025-03-31 10931131 2023-03-31 10931131 2024-03-31 10931131 2023-04-01 2024-03-31 10931131 frs-core:CurrentFinancialInstruments 2024-03-31 10931131 frs-core:Non-currentFinancialInstruments 2024-03-31 10931131 frs-core:BetweenOneFiveYears 2024-03-31 10931131 frs-core:WithinOneYear 2024-03-31 10931131 frs-core:ShareCapital 2024-03-31 10931131 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10931131
Irvings Law Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10931131
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 110,460 138,629
110,460 138,629
CURRENT ASSETS
Stocks 5 185,600 230,000
Debtors 6 1,531,179 1,538,861
Cash at bank and in hand 462,424 419,048
2,179,203 2,187,909
Creditors: Amounts Falling Due Within One Year 7 (963,010 ) (1,214,915 )
NET CURRENT ASSETS (LIABILITIES) 1,216,193 972,994
TOTAL ASSETS LESS CURRENT LIABILITIES 1,326,653 1,111,623
Creditors: Amounts Falling Due After More Than One Year 8 (10,000 ) (10,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,615 ) (34,657 )
NET ASSETS 1,289,038 1,066,966
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,288,938 1,066,866
SHAREHOLDERS' FUNDS 1,289,038 1,066,966
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 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 S L Perkins
Director
23 July 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
Irvings Law Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10931131 . The registered office is Exchange Station, Tithebarn Street, Liverpool, L2 2QP.
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.
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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% 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 the profit and loss account as incurred.
2.5. 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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2.6. 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.
2.7. 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: 33 (2024: 37)
33 37
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 978,966 490,779 1,469,745
Additions 395 8,256 8,651
As at 31 March 2025 979,361 499,035 1,478,396
Depreciation
As at 1 April 2024 891,791 439,325 1,331,116
Provided during the period 21,893 14,927 36,820
As at 31 March 2025 913,684 454,252 1,367,936
Net Book Value
As at 31 March 2025 65,677 44,783 110,460
As at 1 April 2024 87,175 51,454 138,629
5. Stocks
2025 2024
£ £
Work in progress 185,600 230,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,423,792 1,449,438
Other debtors 107,387 89,423
1,531,179 1,538,861
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 40,050 37,100
Other creditors 666,505 921,160
Taxation and social security 256,455 256,655
963,010 1,214,915
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 10,000 10,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 103,625 103,625
Later than one year and not later than five years 207,250 310,875
310,875 414,500
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