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 07180062 Mrs Cherise Luke-Bennett Mr Michael Harvey Mrs Carolyn Harmer Mr Simon Harvey Mr John Smith Mrs Elizabeth White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07180062 2024-04-30 07180062 2025-04-30 07180062 2024-05-01 2025-04-30 07180062 frs-core:CurrentFinancialInstruments 2025-04-30 07180062 frs-core:Non-currentFinancialInstruments 2025-04-30 07180062 frs-core:ComputerEquipment 2025-04-30 07180062 frs-core:ComputerEquipment 2024-05-01 2025-04-30 07180062 frs-core:ComputerEquipment 2024-04-30 07180062 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 07180062 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 07180062 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 07180062 frs-core:FurnitureFittings 2025-04-30 07180062 frs-core:FurnitureFittings 2024-05-01 2025-04-30 07180062 frs-core:FurnitureFittings 2024-04-30 07180062 frs-core:NetGoodwill 2025-04-30 07180062 frs-core:NetGoodwill 2024-05-01 2025-04-30 07180062 frs-core:NetGoodwill 2024-04-30 07180062 frs-core:PlantMachinery 2024-05-01 2025-04-30 07180062 frs-core:ShareCapital 2025-04-30 07180062 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07180062 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07180062 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07180062 frs-bus:SmallEntities 2024-05-01 2025-04-30 07180062 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07180062 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07180062 frs-bus:Director1 2024-05-01 2025-04-30 07180062 frs-bus:Director2 2024-05-01 2025-04-30 07180062 frs-bus:Director3 2024-05-01 2025-04-30 07180062 frs-bus:Director4 2024-05-01 2025-04-30 07180062 frs-bus:Director5 2024-05-01 2025-04-30 07180062 frs-bus:Director6 2024-05-01 2025-04-30 07180062 frs-countries:EnglandWales 2024-05-01 2025-04-30 07180062 2023-04-30 07180062 2024-04-30 07180062 2023-05-01 2024-04-30 07180062 frs-core:CurrentFinancialInstruments 2024-04-30 07180062 frs-core:Non-currentFinancialInstruments 2024-04-30 07180062 frs-core:ShareCapital 2024-04-30 07180062 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07180062
Nantes Solicitors Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07180062
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 269,392 -
Tangible Assets 5 92,236 45,715
361,628 45,715
CURRENT ASSETS
Stocks 6 831,324 717,347
Debtors 7 337,015 408,669
Cash at bank and in hand 837,677 697,419
2,006,016 1,823,435
Creditors: Amounts Falling Due Within One Year 8 (515,279 ) (495,690 )
NET CURRENT ASSETS (LIABILITIES) 1,490,737 1,327,745
TOTAL ASSETS LESS CURRENT LIABILITIES 1,852,365 1,373,460
Creditors: Amounts Falling Due After More Than One Year 9 (76,361 ) (96,511 )
NET ASSETS 1,776,004 1,276,949
CAPITAL AND RESERVES
Called up share capital 10 10,010 10,010
Profit and Loss Account 1,765,994 1,266,939
SHAREHOLDERS' FUNDS 1,776,004 1,276,949
Page 1
Page 2
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 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
Mrs Carolyn Harmer
Director
29 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
Nantes Solicitors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07180062 . The registered office is 36 East Street, Bridport, Dorset, DT6 3LH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
2.6. 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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2.7. 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: 65 (2024: 65)
65 65
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 May 2024 1,050,000 - 1,050,000
Additions - 269,392 269,392
As at 30 April 2025 1,050,000 269,392 1,319,392
Amortisation
As at 1 May 2024 1,050,000 - 1,050,000
As at 30 April 2025 1,050,000 - 1,050,000
Net Book Value
As at 30 April 2025 - 269,392 269,392
As at 1 May 2024 - - -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 45,785 161,081 206,866
Additions 2,141 67,628 69,769
Disposals - (2,500 ) (2,500 )
As at 30 April 2025 47,926 226,209 274,135
...CONTINUED
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Page 5
Depreciation
As at 1 May 2024 30,227 130,924 161,151
Provided during the period 1,424 19,324 20,748
As at 30 April 2025 31,651 150,248 181,899
Net Book Value
As at 30 April 2025 16,275 75,961 92,236
As at 1 May 2024 15,558 30,157 45,715
6. Stocks
2025 2024
£ £
Stock 3,000 3,000
Work in progress 828,324 714,347
831,324 717,347
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 275,077 323,202
Prepayments and accrued income 61,938 85,467
337,015 408,669
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax liability 325,346 297,456
Social security and other tax - 31,815
VAT 177,108 154,334
Accrued expenses 12,825 12,085
515,279 495,690
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 69,150 93,794
Directors loan account 7,211 2,717
76,361 96,511
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,010 10,010
Page 5