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 04856916 Mr Thomas Hudd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04856916 2024-03-31 04856916 2025-03-31 04856916 2024-04-01 2025-03-31 04856916 frs-core:CurrentFinancialInstruments 2025-03-31 04856916 frs-core:Non-currentFinancialInstruments 2025-03-31 04856916 frs-core:MotorVehicles 2025-03-31 04856916 frs-core:MotorVehicles 2024-04-01 2025-03-31 04856916 frs-core:MotorVehicles 2024-03-31 04856916 frs-core:PlantMachinery 2025-03-31 04856916 frs-core:PlantMachinery 2024-04-01 2025-03-31 04856916 frs-core:PlantMachinery 2024-03-31 04856916 frs-core:ShareCapital 2025-03-31 04856916 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04856916 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04856916 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04856916 frs-bus:SmallEntities 2024-04-01 2025-03-31 04856916 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04856916 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04856916 frs-bus:Director1 2024-04-01 2025-03-31 04856916 frs-countries:EnglandWales 2024-04-01 2025-03-31 04856916 2023-03-31 04856916 2024-03-31 04856916 2023-04-01 2024-03-31 04856916 frs-core:CurrentFinancialInstruments 2024-03-31 04856916 frs-core:Non-currentFinancialInstruments 2024-03-31 04856916 frs-core:ShareCapital 2024-03-31 04856916 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04856916
Aaron Flooring Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
BUTT & CO ACCOUNTANTS LTD
Aaron Flooring Services Ltd
Contents
Contents

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

Page 1
Aaron Flooring Services Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04856916

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,735 |  | 609
|  |  | 13,735 |  | 609
CURRENT ASSETS
Stocks | 5 | 1,300 |  | 1,600 |
Debtors | 6 | 2,366 |  | 857 |
Cash at bank and in hand |  | 6,174 |  | 4,971 |
|  | 9,840 |  | 7,428 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,858 ) |  | (6,058 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,018 ) |  | 1,370
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,717 |  | 1,979
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,500 ) |  | (3,778 )
NET ASSETS/(LIABILITIES) |  |  | 1,217 |  | (1,799 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,117 |  | (1,899 )
SHAREHOLDERS' FUNDS |  |  | 1,217 |  | (1,799)

Page 1
Page 2
Aaron Flooring Services Ltd
Balance Sheet (continued)
As At 31 March 2025
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 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 Thomas Hudd Director
04/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aaron Flooring Services Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Aaron Flooring Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04856916 . The registered office is 18 Frinton Road, Thorpe- Le-Soken, Essex, CO16 0HP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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% reducing balance
Motor Vehicles | 20% reducing balance

2.4. Leasing and Hire Purchase Contracts
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term
and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Aaron Flooring Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 5,705 | - | 5,705
Additions | - | 16,560 | 16,560
As at 31 March 2025 | 5,705 | 16,560 | 22,265
Depreciation
As at 1 April 2024 | 5,096 | - | 5,096
Provided during the period | 122 | 3,312 | 3,434
As at 31 March 2025 | 5,218 | 3,312 | 8,530
Net Book Value
As at 31 March 2025 | 487 | 13,248 | 13,735
As at 1 April 2024 | 609 | - | 609

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,300 |  | 1,600

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,366 |  | 841
Other taxes and social security | - |  | 16
| 2,366 |  | 857

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,379 |  | 1,196
Bank loans and overdrafts | 1,276 |  | 2,500
Accruals and deferred income | 1,203 |  | 2,362
Director's loan account | 16,000 |  | -
| 19,858 |  | 6,058

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 4
Page 5
Aaron Flooring Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,500 |  | 3,778

9. Share Capital

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

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