Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12107828 Mr TOMASZ ZGIERSKI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12107828 2024-07-31 12107828 2025-07-31 12107828 2024-08-01 2025-07-31 12107828 frs-core:CurrentFinancialInstruments 2025-07-31 12107828 frs-core:Non-currentFinancialInstruments 2025-07-31 12107828 frs-core:MotorVehicles 2025-07-31 12107828 frs-core:MotorVehicles 2024-08-01 2025-07-31 12107828 frs-core:MotorVehicles 2024-07-31 12107828 frs-core:PlantMachinery 2025-07-31 12107828 frs-core:PlantMachinery 2024-08-01 2025-07-31 12107828 frs-core:PlantMachinery 2024-07-31 12107828 frs-core:RevaluationReserve 2024-08-01 2025-07-31 12107828 frs-core:RevaluationReserve 2024-07-31 12107828 frs-core:RevaluationReserve 2025-07-31 12107828 frs-core:ShareCapital 2025-07-31 12107828 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12107828 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12107828 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12107828 frs-bus:SmallEntities 2024-08-01 2025-07-31 12107828 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12107828 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12107828 frs-bus:Director1 2024-08-01 2025-07-31 12107828 frs-bus:Director1 2024-07-31 12107828 frs-bus:Director1 2025-07-31 12107828 frs-countries:EnglandWales 2024-08-01 2025-07-31 12107828 2023-07-31 12107828 2024-07-31 12107828 2023-08-01 2024-07-31 12107828 frs-core:CurrentFinancialInstruments 2024-07-31 12107828 frs-core:Non-currentFinancialInstruments 2024-07-31 12107828 frs-core:RevaluationReserve 2024-07-31 12107828 frs-core:ShareCapital 2024-07-31 12107828 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12107828
Arttom Build Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12107828
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,737 17,283
7,737 17,283
CURRENT ASSETS
Debtors 5 12,700 -
Cash at bank and in hand 310,471 219,190
323,171 219,190
Creditors: Amounts Falling Due Within One Year 6 - (17,200 )
NET CURRENT ASSETS (LIABILITIES) 323,171 201,990
TOTAL ASSETS LESS CURRENT LIABILITIES 330,908 219,273
Creditors: Amounts Falling Due After More Than One Year 7 (12,333 ) (17,505 )
NET ASSETS 318,575 201,768
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Revaluation reserve 10 168,535 149,099
Profit and Loss Account 149,040 51,669
SHAREHOLDERS' FUNDS 318,575 201,768
Page 1
Page 2
For the year ending 31 July 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 TOMASZ ZGIERSKI
Director
11/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arttom Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12107828 . The registered office is 15 Eskdale Aveue, Northolt, London, UB5 5DJ.
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 20% charge in year
Motor Vehicles 20% charge in year
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 18,630 35,228 53,858
As at 31 July 2025 18,630 35,228 53,858
Depreciation
As at 1 August 2024 13,811 22,764 36,575
Provided during the period 2,937 6,609 9,546
As at 31 July 2025 16,748 29,373 46,121
Net Book Value
As at 31 July 2025 1,882 5,855 7,737
As at 1 August 2024 4,819 12,464 17,283
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Director's loan account 12,700 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account - 17,200
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Trade creditors 12,333 17,505
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr TOMASZ ZGIERSKI 32,500 29,900 - - -
The above loan is unsecured, interest free and repayable on demand.
10. Reserves
Revaluation Reserve
£
As at 1 August 2024 149,099
Transfer to profit and loss 19,436
As at 31 July 2025 168,535
Page 4