Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03120185 Mr Oliver Charrington Mrs Lucie Charrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03120185 2023-12-31 03120185 2024-12-31 03120185 2024-01-01 2024-12-31 03120185 frs-core:CurrentFinancialInstruments 2024-12-31 03120185 frs-core:Non-currentFinancialInstruments 2024-12-31 03120185 frs-core:BetweenOneFiveYears 2024-12-31 03120185 frs-core:ComputerEquipment 2024-12-31 03120185 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03120185 frs-core:ComputerEquipment 2023-12-31 03120185 frs-core:FurnitureFittings 2024-12-31 03120185 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03120185 frs-core:FurnitureFittings 2023-12-31 03120185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03120185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 03120185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 03120185 frs-core:MotorVehicles 2024-12-31 03120185 frs-core:MotorVehicles 2024-01-01 2024-12-31 03120185 frs-core:MotorVehicles 2023-12-31 03120185 frs-core:PlantMachinery 2024-12-31 03120185 frs-core:PlantMachinery 2024-01-01 2024-12-31 03120185 frs-core:PlantMachinery 2023-12-31 03120185 frs-core:WithinOneYear 2024-12-31 03120185 frs-core:SharePremium 2024-12-31 03120185 frs-core:ShareCapital 2024-12-31 03120185 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03120185 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03120185 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03120185 frs-bus:SmallEntities 2024-01-01 2024-12-31 03120185 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03120185 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03120185 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03120185 frs-bus:OrdinaryShareClass1 2024-12-31 03120185 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 03120185 frs-bus:OrdinaryShareClass3 2024-12-31 03120185 frs-core:DeferredTaxation 2024-01-01 2024-12-31 03120185 frs-core:DeferredTaxation 2023-12-31 03120185 frs-core:DeferredTaxation 2024-12-31 03120185 frs-bus:Director1 2024-01-01 2024-12-31 03120185 frs-bus:Director1 2023-12-31 03120185 frs-bus:Director1 2024-12-31 03120185 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03120185 frs-countries:EnglandWales 2024-01-01 2024-12-31 03120185 2022-12-31 03120185 2023-12-31 03120185 2023-01-01 2023-12-31 03120185 frs-core:CurrentFinancialInstruments 2023-12-31 03120185 frs-core:Non-currentFinancialInstruments 2023-12-31 03120185 frs-core:BetweenOneFiveYears 2023-12-31 03120185 frs-core:MotorVehicles 2023-01-01 2023-12-31 03120185 frs-core:WithinOneYear 2023-12-31 03120185 frs-core:SharePremium 2023-12-31 03120185 frs-core:ShareCapital 2023-12-31 03120185 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03120185 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03120185 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31
Registered number: 03120185
Alresford Marquee Hire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Behegan Lynes
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Alresford Marquee Hire Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—8

Page 1
Alresford Marquee Hire Limited
Statement of Financial Position
As At 31 December 2024
Statement of Financial Position
Registered number: 03120185

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 262,892 |  | 211,619
|  |  | 262,892 |  | 211,619
CURRENT ASSETS
Stocks | 5 | 10,000 |  | 7,500 |
Debtors | 6 | 210,103 |  | 148,990 |
Cash at bank and in hand |  | 191,154 |  | 262,702 |
|  | 411,257 |  | 419,192 |
Creditors: Amounts Falling Due Within One Year | 7 | (175,374 ) |  | (157,737 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 235,883 |  | 261,455
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 498,775 |  | 473,074
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (33,991 ) |  | (17,351 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (56,407 ) |  | (42,864 )
NET ASSETS |  |  | 408,377 |  | 412,859
CAPITAL AND RESERVES
Called up share capital | 12 |  | 130 |  | 130
Share premium account |  |  | 28,230 |  | 28,230
Income Statement |  |  | 380,017 |  | 384,499
SHAREHOLDERS' FUNDS |  |  | 408,377 |  | 412,859

Page 1
Page 2
Alresford Marquee Hire Limited
Statement of Financial Position (continued)
As At 31 December 2024
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 Income Statement.
On behalf of the board

Mr Oliver Charrington Director
12 September 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Alresford Marquee Hire Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Alresford Marquee Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03120185 . The registered office is Bank Chambers, Brook Street, Bishops Waltham, Southampton, Hampshire, SO32 1AX.
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 represents net invoiced sales and hire of marquee and associated equipment, excluding value added tax.
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:

Improvements to Property | 5% on cost
Marquees & Equipment | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer & Office Equipment | 15% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. 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
Alresford Marquee Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.6.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.6.3 Creditors
Short term creditors are measured at the transaction price.
2.7. 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 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Page 4
Page 5
Alresford Marquee Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.9. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2023: 20)
24 20
4. Tangible Assets

| Land & Property
--- | ---
| Improvements to Property | Marquees & Equipment | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2024 | 5,940 | 415,405 | 125,513 | 3,505
Additions | - | 54,263 | 73,890 | -
Disposals | - | (11,940 ) | - | -
As at 31 December 2024 | 5,940 | 457,728 | 199,403 | 3,505
Depreciation
As at 1 January 2024 | 5,909 | 246,146 | 85,235 | 3,157
Provided during the period | 31 | 43,726 | 28,542 | 52
Disposals | - | (7,049 ) | - | -
As at 31 December 2024 | 5,940 | 282,823 | 113,777 | 3,209
Net Book Value
As at 31 December 2024 | - | 174,905 | 85,626 | 296
As at 1 January 2024 | 31 | 169,259 | 40,278 | 348

| Computer & Office Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2024 | 2,925 | 553,288
Additions | 726 | 128,879
Disposals | - | (11,940 )
As at 31 December 2024 | 3,651 | 670,227

...CONTINUED
Page 5
Page 6
Alresford Marquee Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024 | 1,222 | 341,669
Provided during the period | 364 | 72,715
Disposals | - | (7,049 )
As at 31 December 2024 | 1,586 | 407,335
Net Book Value
As at 31 December 2024 | 2,065 | 262,892
As at 1 January 2024 | 1,703 | 211,619

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 45,292 |  | 5,694

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 7,500

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 45,321 |  | 2,949
Amounts owed by group undertakings | 906 |  | 906
Other debtors | 130,364 |  | 111,623
| 176,591 |  | 115,478
Due after more than one year
Other debtors | 33,512 |  | 33,512
| 210,103 |  | 148,990

Page 6
Page 7
Alresford Marquee Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,076 |  | 4,503
Trade creditors | 3,396 |  | 4,071
Bank loans and overdrafts | 10,340 |  | 10,085
Other creditors | 86,624 |  | 55,735
Taxation and social security | 67,938 |  | 83,343
| 175,374 |  | 157,737

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,976 |  | -
Bank loans | 7,015 |  | 17,351
| 33,991 |  | 17,351

9. Secured Creditors
The secured debts included in creditors are listed below. The liabilities to the hire purchase financier's are secured over the assets acquired. The bank loan is secured by the UK Government under the bounce back loan scheme. National Westminster Bank PLC have a fixed and floating charge over all the property of the company for the overdraft facility.

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,052 |  | 4,503
Bank loans and overdrafts | 17,355 |  | 27,436

10. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,076 |  | 4,503
Later than one year and not later than five years | 26,976 |  | -
| 34,052 |  | 4,503
| 34,052 |  | 4,503

Page 7
Page 8
Alresford Marquee Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2024 | 42,864 | 42,864
Deferred taxation | 13,543 | 13,543
Balance at 31 December 2024 | 56,407 | 56,407

12. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
120 Ordinary Shares of £ 1.00 each | 120 |  | 120
10 Ordinary B shares of £ 1.00 each | 10 |  | 10
| 130 |  | 130

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Oliver Charrington | 99,294 | - | 79 | - | 99,215

The above loan is unsecured, interest free and repayable on demand.
Page 8