Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10451053 Mr John Abernethie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10451053 2023-12-31 10451053 2024-12-31 10451053 2024-01-01 2024-12-31 10451053 frs-core:CurrentFinancialInstruments 2024-12-31 10451053 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10451053 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10451053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10451053 frs-core:MotorVehicles 2024-01-01 2024-12-31 10451053 frs-core:PlantMachinery 2024-01-01 2024-12-31 10451053 frs-core:ShareCapital 2024-12-31 10451053 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10451053 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10451053 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10451053 frs-bus:SmallEntities 2024-01-01 2024-12-31 10451053 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10451053 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10451053 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10451053 frs-core:UnlistedNon-exchangeTraded 2023-12-31 10451053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 10451053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10451053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10451053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10451053 frs-bus:Director1 2024-01-01 2024-12-31 10451053 frs-core:CurrentFinancialInstruments 1 2024-12-31 10451053 frs-countries:EnglandWales 2024-01-01 2024-12-31 10451053 2022-12-31 10451053 2023-12-31 10451053 2023-01-01 2023-12-31 10451053 frs-core:CurrentFinancialInstruments 2023-12-31 10451053 frs-core:ShareCapital 2023-12-31 10451053 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10451053 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 10451053
Aristospray Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Montacs
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10451053
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 6 218,348 398,348
Cash at bank and in hand 198 198
218,546 398,546
Creditors: Amounts Falling Due Within One Year 7 (557,074 ) (737,074 )
NET CURRENT ASSETS (LIABILITIES) (338,528 ) (338,528 )
TOTAL ASSETS LESS CURRENT LIABILITIES (338,428 ) (338,428 )
NET LIABILITIES (338,428 ) (338,428 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (338,528 ) (338,528 )
SHAREHOLDERS' FUNDS (338,428) (338,428)
For the year ending 31 December 2024 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 John Abernethie
Director
07/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aristospray Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10451053 . The registered office is Granville House, Wallingford Road, Uxbridge, UB8 2RW.
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. 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.
2.4. 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:
Freehold 10% straight line
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 2
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4. Investments
Unlisted
£
Cost
As at 1 January 2024 100
As at 31 December 2024 100
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 100
As at 1 January 2024 100
5. Stocks
2024 2023
as restated
£ £
6. Debtors
2024 2023
as restated
£ £
Due within one year
Other debtors 180,000 360,000
Other debtors (1) 38,348 38,348
218,348 398,348
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Other creditors 544,610 724,610
Amounts owed to group undertakings 12,464 12,464
557,074 737,074
8. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
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