Acorah Software Products - Accounts Production 16.5.460 false true true false 1 May 2024 30 April 2025 30 April 2025 15647036 Mr A Williams Miss C Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15647036 2024-04-30 15647036 2025-04-30 15647036 2024-05-01 2025-04-30 15647036 frs-core:CurrentFinancialInstruments 2025-04-30 15647036 frs-core:ComputerEquipment 2025-04-30 15647036 frs-core:ComputerEquipment 2024-05-01 2025-04-30 15647036 frs-core:ComputerEquipment 2024-04-30 15647036 frs-core:NetGoodwill 2025-04-30 15647036 frs-core:NetGoodwill 2024-05-01 2025-04-30 15647036 frs-core:NetGoodwill 2024-04-30 15647036 frs-core:MotorVehicles 2025-04-30 15647036 frs-core:MotorVehicles 2024-05-01 2025-04-30 15647036 frs-core:MotorVehicles 2024-04-30 15647036 frs-core:PlantMachinery 2025-04-30 15647036 frs-core:PlantMachinery 2024-05-01 2025-04-30 15647036 frs-core:PlantMachinery 2024-04-30 15647036 frs-core:ShareCapital 2025-04-30 15647036 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15647036 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 15647036 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 15647036 frs-bus:SmallEntities 2024-05-01 2025-04-30 15647036 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 15647036 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 15647036 frs-bus:Director1 2024-05-01 2025-04-30 15647036 frs-bus:Director2 2024-05-01 2025-04-30 15647036 frs-countries:EnglandWales 2024-05-01 2025-04-30
Registered number: 15647036
Aw Fluid Power Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Aw Fluid Power Ltd
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Aw Fluid Power Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15647036
2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 57,180
Tangible Assets 5 146,332
203,512
CURRENT ASSETS
Stocks 6 45,000
Debtors 7 99,518
Cash at bank and in hand 44,739
189,257
Creditors: Amounts Falling Due Within One Year 8 (393,661 )
NET CURRENT ASSETS (LIABILITIES) (204,404 )
TOTAL ASSETS LESS CURRENT LIABILITIES (892 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,803 )
NET LIABILITIES (28,695 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (28,696 )
SHAREHOLDERS' FUNDS (28,695)
Page 1
Page 2
Aw Fluid Power Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 A Williams
Director
03/09/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Aw Fluid Power Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Aw Fluid Power Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15647036 . The registered office is Unit 10 The Empire Centre, Imperial Way, Watford, Hertfordshire, WD24 4YH.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements. 
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made. 
2.4. 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.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.6. 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 5 years straight line
Motor Vehicles 3 years straight line
Computer Equipment 5 years straight line
2.7. 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.
Page 3
Page 4
Aw Fluid Power Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. 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: 4
4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 -
Additions 62,950
As at 30 April 2025 62,950
Amortisation
As at 1 May 2024 -
Provided during the period 5,770
As at 30 April 2025 5,770
Net Book Value
As at 30 April 2025 57,180
As at 1 May 2024 -
Page 4
Page 5
Aw Fluid Power Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 149,397 - - 149,397
Additions - 30,942 9,447 40,389
Disposals - (15,055 ) - (15,055 )
As at 30 April 2025 149,397 15,887 9,447 174,731
Depreciation
As at 1 May 2024 - - - -
Provided during the period 23,765 3,959 1,635 29,359
Disposals - (960 ) - (960 )
As at 30 April 2025 23,765 2,999 1,635 28,399
Net Book Value
As at 30 April 2025 125,632 12,888 7,812 146,332
As at 1 May 2024 149,397 - - 149,397
6. Stocks
2025
£
Materials 45,000
7. Debtors
2025
£
Due within one year
Trade debtors 94,334
Other debtors 5,184
99,518
8. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 22,480
Amounts owed to participating interests 264,445
Other creditors 88,361
Taxation and social security 18,375
393,661
9. Share Capital
2025
£
Allotted, Called up and fully paid 1
Page 5
Page 6
Aw Fluid Power Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Related Party Disclosures
Transactions with directors
All directors remuneration was concluded under normal market conditions. 
Summary of transactions with other related parties
AW Hydraulic Services Ltd, Macbeth 12 Ltd and Swindon Hydraulics Limited.
The companies listed above were under the common control of Mr A and Mrs C Williams. 
AW Fluid Ltd had loans provided from AW Hydraulic Services Ltd, Macbeth 12 Ltd and Swindon Hydraulics Limited.  
All sales and purchases made with the other related parties were concluded under normal market conditions. 
Loans to related parties
Other related parties
Total
2025
£
£
At start of period
                           -
                           -
Advanced
              264,445
              264,445
At end of period
image264,445
image264,445
image
image
Terms of loans to related parties
There are no terms attached to the loans to entities with joint control of significant influence and no interest charged.
Page 6