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 13483782 Mr Paul Byrne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13483782 2024-04-30 13483782 2025-04-30 13483782 2024-05-01 2025-04-30 13483782 frs-core:CurrentFinancialInstruments 2025-04-30 13483782 frs-core:ComputerEquipment 2025-04-30 13483782 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13483782 frs-core:ComputerEquipment 2024-04-30 13483782 frs-core:ShareCapital 2025-04-30 13483782 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13483782 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13483782 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13483782 frs-bus:SmallEntities 2024-05-01 2025-04-30 13483782 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13483782 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13483782 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 13483782 frs-bus:OrdinaryShareClass2 2025-04-30 13483782 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30 13483782 frs-bus:OrdinaryShareClass3 2025-04-30 13483782 frs-core:DeferredTaxation 2024-05-01 2025-04-30 13483782 frs-core:DeferredTaxation 2024-04-30 13483782 frs-core:DeferredTaxation 2025-04-30 13483782 frs-bus:Director1 2024-05-01 2025-04-30 13483782 frs-countries:EnglandWales 2024-05-01 2025-04-30 13483782 2023-04-30 13483782 2024-04-30 13483782 2023-05-01 2024-04-30 13483782 frs-core:CurrentFinancialInstruments 2024-04-30 13483782 frs-core:ShareCapital 2024-04-30 13483782 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13483782 frs-bus:OrdinaryShareClass2 2023-05-01 2024-04-30 13483782 frs-bus:OrdinaryShareClass3 2023-05-01 2024-04-30
Registered number: 13483782
Ascendis Audit Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2 The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13483782
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 528 267
528 267
CURRENT ASSETS
Stocks 5 12,150 14,650
Debtors 6 86,403 39,132
Cash at bank and in hand 8,905 21,022
107,458 74,804
Creditors: Amounts Falling Due Within One Year 7 (79,176 ) (58,142 )
NET CURRENT ASSETS (LIABILITIES) 28,282 16,662
TOTAL ASSETS LESS CURRENT LIABILITIES 28,810 16,929
PROVISIONS FOR LIABILITIES
Deferred Taxation (133 ) (51 )
NET ASSETS 28,677 16,878
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 28,577 16,778
SHAREHOLDERS' FUNDS 28,677 16,878
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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 members have 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 Paul Byrne
Director
25th July 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
Ascendis Audit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13483782 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire , SK9 4LY.
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 receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 
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 33.33% Straight line method
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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 1,060
Additions 341
As at 30 April 2025 1,401
Depreciation
As at 1 May 2024 793
Provided during the period 80
As at 30 April 2025 873
Net Book Value
As at 30 April 2025 528
As at 1 May 2024 267
5. Stocks
2025 2024
£ £
Work in progress 12,150 14,650
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 72,904 36,790
Other debtors 13,499 2,342
86,403 39,132
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10 2,740
Amounts owed to group undertakings 5,797 4,010
Other creditors 14,395 3,847
Taxation and social security 58,974 47,545
79,176 58,142
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2024 51 51
Utilised 82 82
Balance at 30 April 2025 133 133
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
49 Ordinary A shares of £ 1 each 49 49
51 Ordinary B shares of £ 1 each 51 51
100 100
10. Related Party Transactions
There are no related party transactions or balances to disclose.
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