Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09160280 Mr Dean Gissing Mrs Julie Gissing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09160280 2024-03-31 09160280 2025-03-31 09160280 2024-04-01 2025-03-31 09160280 frs-core:CurrentFinancialInstruments 2025-03-31 09160280 frs-core:MotorVehicles 2025-03-31 09160280 frs-core:MotorVehicles 2024-04-01 2025-03-31 09160280 frs-core:MotorVehicles 2024-03-31 09160280 frs-core:PlantMachinery 2025-03-31 09160280 frs-core:PlantMachinery 2024-04-01 2025-03-31 09160280 frs-core:PlantMachinery 2024-03-31 09160280 frs-core:ShareCapital 2025-03-31 09160280 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09160280 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09160280 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09160280 frs-bus:SmallEntities 2024-04-01 2025-03-31 09160280 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09160280 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09160280 frs-bus:Director1 2024-04-01 2025-03-31 09160280 frs-bus:Director2 2024-04-01 2025-03-31 09160280 frs-countries:EnglandWales 2024-04-01 2025-03-31 09160280 2023-03-31 09160280 2024-03-31 09160280 2023-04-01 2024-03-31 09160280 frs-core:CurrentFinancialInstruments 2024-03-31 09160280 frs-core:ShareCapital 2024-03-31 09160280 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09160280
Advanced Property Protection Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cottage Computer Services Limited
FMAAT
The Cottage
55 Dysart Avenue
Drayton
Portsmouth
PO6 2LY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09160280
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,933 73,481
62,933 73,481
CURRENT ASSETS
Debtors 5 3,440 1,501
Cash at bank and in hand 271,445 287,148
274,885 288,649
Creditors: Amounts Falling Due Within One Year 6 (35,492 ) (37,456 )
NET CURRENT ASSETS (LIABILITIES) 239,393 251,193
TOTAL ASSETS LESS CURRENT LIABILITIES 302,326 324,674
NET ASSETS 302,326 324,674
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 302,325 324,673
SHAREHOLDERS' FUNDS 302,326 324,674
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 Dean Gissing
Director
01/09/2025
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
Advanced Property Protection Limited Registered number 09160280 is a limited by shares company incorporated in England & Wales. The Registered Office is The Cottage, 55 Dysart Avenue, Drayton, Portsmouth, Hampshire, PO6 2LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% per annum reducing balance method
Motor Vehicles 15% per annum reducing balance method
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3 (2024: 2)
3 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 27,304 87,199 114,503
Additions 474 - 474
As at 31 March 2025 27,778 87,199 114,977
Depreciation
As at 1 April 2024 20,499 20,523 41,022
Provided during the period 1,021 10,001 11,022
As at 31 March 2025 21,520 30,524 52,044
Net Book Value
As at 31 March 2025 6,258 56,675 62,933
As at 1 April 2024 6,805 66,676 73,481
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 3,440 1,501
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 12,351 7,416
VAT 4,294 12,660
Other creditors - 159
Accruals and deferred income 1,300 1,300
Directors' loan accounts 17,547 15,921
35,492 37,456
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 60,000 80,000
Page 3