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 04335127 Mr Scott Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04335127 2023-12-31 04335127 2024-12-31 04335127 2024-01-01 2024-12-31 04335127 frs-core:CurrentFinancialInstruments 2024-12-31 04335127 frs-core:Non-currentFinancialInstruments 2024-12-31 04335127 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04335127 frs-core:FurnitureFittings 2024-12-31 04335127 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04335127 frs-core:FurnitureFittings 2023-12-31 04335127 frs-core:PlantMachinery 2024-12-31 04335127 frs-core:PlantMachinery 2024-01-01 2024-12-31 04335127 frs-core:PlantMachinery 2023-12-31 04335127 frs-core:ShareCapital 2024-12-31 04335127 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04335127 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04335127 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04335127 frs-bus:SmallEntities 2024-01-01 2024-12-31 04335127 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04335127 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04335127 frs-bus:Director1 2024-01-01 2024-12-31 04335127 frs-countries:EnglandWales 2024-01-01 2024-12-31 04335127 2022-12-31 04335127 2023-12-31 04335127 2023-01-01 2023-12-31 04335127 frs-core:CurrentFinancialInstruments 2023-12-31 04335127 frs-core:Non-currentFinancialInstruments 2023-12-31 04335127 frs-core:ShareCapital 2023-12-31 04335127 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04335127
Arelle Products Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04335127
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,609 1,391
37,609 1,391
CURRENT ASSETS
Stocks 5 87,821 65,873
Debtors 6 146,223 145,612
Cash at bank and in hand 2,642 30,062
236,686 241,547
Creditors: Amounts Falling Due Within One Year 7 (211,170 ) (182,415 )
NET CURRENT ASSETS (LIABILITIES) 25,516 59,132
TOTAL ASSETS LESS CURRENT LIABILITIES 63,125 60,523
Creditors: Amounts Falling Due After More Than One Year 8 (33,821 ) (24,167 )
NET ASSETS 29,304 36,356
CAPITAL AND RESERVES
Called up share capital 9 106,000 106,000
Profit and Loss Account (76,696 ) (69,644 )
SHAREHOLDERS' FUNDS 29,304 36,356
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Page 2
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 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 Scott Andrews
Director
31/07/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arelle Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04335127 . The registered office is International House, Kingsfield Court, Chester Business Park, Chester, Cheshire, CH4 9RF.
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. 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
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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. 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: 3 (2023: 3)
3 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 11,702 - 11,702
Additions 46,779 2,480 49,259
Disposals (379 ) - (379 )
As at 31 December 2024 58,102 2,480 60,582
Depreciation
As at 1 January 2024 10,311 - 10,311
Provided during the period 12,042 620 12,662
As at 31 December 2024 22,353 620 22,973
Net Book Value
As at 31 December 2024 35,749 1,860 37,609
As at 1 January 2024 1,391 - 1,391
5. Stocks
2024 2023
£ £
Stock 87,821 65,873
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 95,244 106,421
Prepayments and accrued income 27,638 21,981
Other debtors 800 800
VAT 22,541 16,410
146,223 145,612
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 161,831 164,768
Bank loans and overdrafts 29,842 -
Other taxes and social security 5,895 2,627
Net wages 1,000 -
Accruals and deferred income 12,602 15,020
211,170 182,415
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 33,821 24,167
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 106,000 106,000
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