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 11345427 Mr Darren Pearson Mrs Stefanie Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11345427 2024-03-31 11345427 2025-03-31 11345427 2024-04-01 2025-03-31 11345427 frs-core:Non-currentFinancialInstruments 2025-03-31 11345427 frs-core:ComputerEquipment 2025-03-31 11345427 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11345427 frs-core:ComputerEquipment 2024-03-31 11345427 frs-core:PlantMachinery 2025-03-31 11345427 frs-core:PlantMachinery 2024-04-01 2025-03-31 11345427 frs-core:PlantMachinery 2024-03-31 11345427 frs-core:ShareCapital 2025-03-31 11345427 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11345427 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11345427 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11345427 frs-bus:SmallEntities 2024-04-01 2025-03-31 11345427 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11345427 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11345427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 11345427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 11345427 frs-core:CostValuation 2024-03-31 11345427 frs-core:CostValuation 2025-03-31 11345427 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 11345427 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 11345427 frs-bus:Director1 2024-04-01 2025-03-31 11345427 frs-bus:Director2 2024-04-01 2025-03-31 11345427 frs-countries:EnglandWales 2024-04-01 2025-03-31 11345427 2023-03-31 11345427 2024-03-31 11345427 2023-04-01 2024-03-31 11345427 frs-core:CurrentFinancialInstruments 2024-03-31 11345427 frs-core:Non-currentFinancialInstruments 2024-03-31 11345427 frs-core:ShareCapital 2024-03-31 11345427 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11345427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 11345427
Ataro Places 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: 11345427
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,240 1,830
Investment Properties 5 925,000 925,000
Investments 6 50 50
926,290 926,880
CURRENT ASSETS
Debtors 7 5,534 409
Cash at bank and in hand 1,487 8,631
7,021 9,040
Creditors: Amounts Falling Due Within One Year 8 (66,338 ) (71,917 )
NET CURRENT ASSETS (LIABILITIES) (59,317 ) (62,877 )
TOTAL ASSETS LESS CURRENT LIABILITIES 866,973 864,003
Creditors: Amounts Falling Due After More Than One Year 9 (700,000 ) (700,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,887 ) (41,027 )
NET ASSETS 126,086 122,976
CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 121,705 121,705
Profit and Loss Account 4,281 1,171
SHAREHOLDERS' FUNDS 126,086 122,976
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 Darren Pearson
Director
Mrs Stefanie Pearson
Director
28 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
Ataro Places Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11345427 . The registered office is 3 Atlas House, West Devon Business Park, Tavistock, Devon, PL19 9DP.
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 primarily comprises the fair value of the consideration received for the rental of investment properties.  Turnover is shown net of value added tax, rebates and discounts.  The company recognises revenue at the time payment becomes due.
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:
Plant & Machinery 25% reducing balance
Computer Equipment 33% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 3,420 2,935 6,355
Disposals - (1,947 ) (1,947 )
As at 31 March 2025 3,420 988 4,408
Depreciation
As at 1 April 2024 1,932 2,593 4,525
Provided during the period 373 217 590
Disposals - (1,947 ) (1,947 )
As at 31 March 2025 2,305 863 3,168
Net Book Value
As at 31 March 2025 1,115 125 1,240
As at 1 April 2024 1,488 342 1,830
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 925,000
The fair value adjustment has been assessed by the directors as their best estimate of market value. This is considered reliable due to their knowledge of the properties in particular and the market in general. 
There has been no valuation of investment property by an independent valuer.
6. Investments
Subsidiaries
£
Cost
As at 1 April 2024 50
As at 31 March 2025 50
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50
As at 1 April 2024 50
The above investment represents 50% ownership of RTDATA Ltd, registration number 14601104.
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7. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,534 409
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 66,338 71,538
Taxation and social security - 379
66,338 71,917
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 700,000 700,000
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Fair Value Reserve
£
As at 1 April 2024 121,705
As at 31 March 2025 121,705
Page 5