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 14230774 Mr Alan Smith Mrs Joanne Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14230774 2024-07-31 14230774 2025-07-31 14230774 2024-08-01 2025-07-31 14230774 frs-core:BetweenOneFiveYears 2025-07-31 14230774 frs-core:ComputerEquipment 2024-08-01 2025-07-31 14230774 frs-core:WithinOneYear 2025-07-31 14230774 frs-core:ShareCapital 2025-07-31 14230774 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 14230774 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14230774 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 14230774 frs-bus:SmallEntities 2024-08-01 2025-07-31 14230774 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14230774 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14230774 frs-bus:Director1 2024-08-01 2025-07-31 14230774 frs-bus:Director1 2024-07-31 14230774 frs-bus:Director1 2025-07-31 14230774 frs-bus:Director2 2024-08-01 2025-07-31 14230774 frs-countries:EnglandWales 2024-08-01 2025-07-31 14230774 2023-07-31 14230774 2024-07-31 14230774 2023-08-01 2024-07-31 14230774 frs-core:BetweenOneFiveYears 2024-07-31 14230774 frs-core:WithinOneYear 2024-07-31 14230774 frs-core:ShareCapital 2024-07-31 14230774 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14230774
AES Transport Consultant Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
AES Transport Consultant Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
AES Transport Consultant Ltd
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 14230774

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,064 |  | 1,327
|  |  | 1,064 |  | 1,327
CURRENT ASSETS
Debtors |  | 10,089 |  | 6,759 |
Cash at bank and in hand |  | 4,125 |  | 6,630 |
|  | 14,214 |  | 13,389 |
Creditors: Amounts Falling Due Within One Year |  | (14,448 ) |  | (13,770 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (234 ) |  | (381 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 830 |  | 946
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (202 ) |  | (252 )
NET ASSETS |  |  | 628 |  | 694
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 528 |  | 594
SHAREHOLDERS' FUNDS |  |  | 628 |  | 694

Page 1
Page 2
AES Transport Consultant Ltd
Abridged Balance Sheet (continued)
As At 31 July 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Alan Smith Director
11/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AES Transport Consultant Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
AES Transport Consultant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14230774 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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.
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:

Computer Equipment | 25% reducing balance

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
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AES Transport Consultant Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 2,203
Additions | 92
As at 31 July 2025 | 2,295
Depreciation
As at 1 August 2024 | 876
Provided during the period | 355
As at 31 July 2025 | 1,231
Net Book Value
As at 31 July 2025 | 1,064
As at 1 August 2024 | 1,327

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 482 |  | 482
Later than one year and not later than five years | 362 |  | 844
| 844 |  | 1,326

Page 4
Page 5
AES Transport Consultant Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
7. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alan Smith | (3,149 ) | 58,981 | (49,031 ) | - | 6,801

The above loan is unsecured, interest free and repayable on demand.
Page 5