Acorah Software Products - Accounts Production 16.4.675 false true false 1 June 2024 31 May 2025 31 May 2025 15659431 Mr M O'Brien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15659431 2024-05-31 15659431 2025-05-31 15659431 2024-06-01 2025-05-31 15659431 frs-core:CurrentFinancialInstruments 2025-05-31 15659431 frs-core:WithinOneYear 2025-05-31 15659431 frs-core:ShareCapital 2025-05-31 15659431 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15659431 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 15659431 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 15659431 frs-bus:SmallEntities 2024-06-01 2025-05-31 15659431 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 15659431 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 15659431 frs-bus:Director1 2024-06-01 2025-05-31 15659431 frs-countries:EnglandWales 2024-06-01 2025-05-31
Registered number: 15659431
Boru Business Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15659431
2025
Notes £ £
CURRENT ASSETS
Stocks 4 453
Debtors 5 3,720
Cash at bank and in hand 5,331
9,504
Creditors: Amounts Falling Due Within One Year 6 (6,118 )
NET CURRENT ASSETS (LIABILITIES) 3,386
TOTAL ASSETS LESS CURRENT LIABILITIES 3,386
NET ASSETS 3,386
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 3,286
SHAREHOLDERS' FUNDS 3,386
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 M O'Brien
Director
13 August 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
Boru Business Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15659431 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Stocks
2025
£
Stock 453
Page 2
Page 3
5. Debtors
2025
£
Due within one year
Trade debtors 591
Other debtors 3,129
3,720
6. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 3,280
Other creditors 1,992
Taxation and social security 846
6,118
7. Share Capital
2025
£
Called Up Share Capital not Paid 100
Amount of Allotted, Called Up Share Capital 100
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025
£
Not later than one year 750
750
9. Related Party Transactions
The following related party transactions were undertaken during the year:
The director introduced amounts totalling £9,200 and withdrew amounts totalling £9,200. At the balance sheet date the amount payable was £Nil.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 3