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 07202591 Mr B J Mallinson Mrs K Mallinson Mr J S Taylor Mrs J L Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07202591 2024-03-31 07202591 2025-03-31 07202591 2024-04-01 2025-03-31 07202591 frs-core:CurrentFinancialInstruments 2025-03-31 07202591 frs-core:Non-currentFinancialInstruments 2025-03-31 07202591 frs-core:BetweenOneFiveYears 2025-03-31 07202591 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 07202591 frs-core:FurnitureFittings 2025-03-31 07202591 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07202591 frs-core:FurnitureFittings 2024-03-31 07202591 frs-core:MotorVehicles 2025-03-31 07202591 frs-core:MotorVehicles 2024-04-01 2025-03-31 07202591 frs-core:MotorVehicles 2024-03-31 07202591 frs-core:OtherResidualIntangibleAssets 2025-03-31 07202591 frs-core:OtherResidualIntangibleAssets 2024-03-31 07202591 frs-core:WithinOneYear 2025-03-31 07202591 frs-core:ShareCapital 2025-03-31 07202591 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07202591 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07202591 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07202591 frs-bus:SmallEntities 2024-04-01 2025-03-31 07202591 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07202591 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07202591 frs-bus:Director1 2024-04-01 2025-03-31 07202591 frs-bus:Director1 2024-03-31 07202591 frs-bus:Director1 2025-03-31 07202591 frs-bus:Director2 2024-04-01 2025-03-31 07202591 frs-bus:Director2 2024-03-31 07202591 frs-bus:Director2 2025-03-31 07202591 frs-bus:Director3 2024-04-01 2025-03-31 07202591 frs-bus:Director3 2024-03-31 07202591 frs-bus:Director3 2025-03-31 07202591 frs-bus:Director4 2024-04-01 2025-03-31 07202591 frs-bus:Director4 2024-03-31 07202591 frs-bus:Director4 2025-03-31 07202591 frs-countries:EnglandWales 2024-04-01 2025-03-31 07202591 2023-03-31 07202591 2024-03-31 07202591 2023-04-01 2024-03-31 07202591 frs-core:CurrentFinancialInstruments 2024-03-31 07202591 frs-core:Non-currentFinancialInstruments 2024-03-31 07202591 frs-core:BetweenOneFiveYears 2024-03-31 07202591 frs-core:MoreThanFiveYears 2024-03-31 07202591 frs-core:WithinOneYear 2024-03-31 07202591 frs-core:ShareCapital 2024-03-31 07202591 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07202591
Ashberry Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07202591
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 60,279 76,373
60,279 76,373
CURRENT ASSETS
Debtors 6 880,908 948,639
Cash at bank and in hand 3,431 1,176
884,339 949,815
Creditors: Amounts Falling Due Within One Year 7 (878,932 ) (951,874 )
NET CURRENT ASSETS (LIABILITIES) 5,407 (2,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES 65,686 74,314
Creditors: Amounts Falling Due After More Than One Year 8 (22,435 ) (32,648 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,070 ) (19,093 )
NET ASSETS 28,181 22,573
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 28,081 22,473
SHAREHOLDERS' FUNDS 28,181 22,573
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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 Income Statement.
On behalf of the board
Mrs K Mallinson
Director
25/04/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Ashberry Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07202591 . The registered office is Ground Floor, North Barn, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for services rendered, net of discounts and Value Added Tax.
Permanent placement sales are invoiced and recognised once the candidate has been placed.
Temporary staff sales are invoiced and recognised on a weekly basis once the work has been carried out.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent bespoke computer software & website costs. They are amortised to the income statement over their estimated economic life of 5 years.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Lease payments are recognised as an expense over the lease term on a straight-line basis.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 22)
19 22
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 21,220
As at 31 March 2025 21,220
Amortisation
As at 1 April 2024 21,220
As at 31 March 2025 21,220
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 67,379 123,863 191,242
Additions - 1,816 1,816
Disposals - (12,936 ) (12,936 )
As at 31 March 2025 67,379 112,743 180,122
Depreciation
As at 1 April 2024 26,851 88,018 114,869
Provided during the period 10,132 5,274 15,406
Disposals - (10,432 ) (10,432 )
As at 31 March 2025 36,983 82,860 119,843
Net Book Value
As at 31 March 2025 30,396 29,883 60,279
As at 1 April 2024 40,528 35,845 76,373
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 721,637 768,556
Prepayments and accrued income 31,777 26,943
Directors' loan accounts 127,494 153,140
880,908 948,639
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,713 9,713
Trade creditors 100,673 87,106
Bank loans and overdrafts - 6,802
Corporation tax 105,893 79,463
Other taxes and social security 46,922 49,736
VAT 141,272 136,063
Net wages 39,548 40,633
Other creditors 419,395 533,972
Accruals and deferred income 15,516 8,386
878,932 951,874
Included within other creditors is an amount of £419,395 (2024 - £533,972) attributable to an Invoice Factoring facility. This is secured by way of a fixed and floating charge over the assets and undertakings of the company, along with the book debts.
Included within creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £9,713 (2024 - £9,713) which are secured against the assets to which they relate.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,435 32,648
Included within creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £22,435 (2024 - £32,648) which are secured against the assets to which they relate.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 17,000 29,000
Later than one year and not later than five years 11,333 116,000
Later than five years - 16,917
28,333 161,917
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10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,855 (2024 - £12,745).
Contributions totalling £nil (2024 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
11. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Benjamin Mallinson 40,831 65,958 74,400 - 32,389
Mrs Kate Mallinson 40,831 65,958 74,400 - 32,389
Mr Jason Taylor 35,739 71,219 75,600 - 31,358
Mrs Jennifer Taylor 35,739 71,219 75,600 - 31,358
The above loans are interest free and repayable on demand.
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