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 04137743 Mr Andrew David Middleton Dunning Mrs Anne Dunning Mr Geoffrey David Dunning Mr Andrew Paul Gardner Ms Elaine Patricia Lamb Ms Elaine Patricia Lamb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04137743 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 04137743 2023-12-31 04137743 2024-12-31 04137743 2024-01-01 2024-12-31 04137743 frs-core:CurrentFinancialInstruments 2024-12-31 04137743 frs-core:Non-currentFinancialInstruments 2024-12-31 04137743 frs-core:BetweenOneFiveYears 2024-12-31 04137743 frs-core:ComputerEquipment 2024-12-31 04137743 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04137743 frs-core:ComputerEquipment 2023-12-31 04137743 frs-core:FurnitureFittings 2024-12-31 04137743 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04137743 frs-core:FurnitureFittings 2023-12-31 04137743 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04137743 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04137743 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 04137743 frs-core:WithinOneYear 2024-12-31 04137743 frs-core:ShareCapital 2024-12-31 04137743 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04137743 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04137743 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04137743 frs-bus:SmallEntities 2024-01-01 2024-12-31 04137743 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04137743 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04137743 frs-core:CostValuation 2023-12-31 04137743 frs-core:CostValuation 2024-12-31 04137743 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 04137743 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 04137743 frs-bus:Director1 2024-01-01 2024-12-31 04137743 frs-bus:Director2 2024-01-01 2024-12-31 04137743 frs-bus:Director3 2024-01-01 2024-12-31 04137743 frs-bus:Director4 2024-01-01 2024-12-31 04137743 frs-bus:Director5 2024-01-01 2024-12-31 04137743 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04137743 frs-countries:EnglandWales 2024-01-01 2024-12-31 04137743 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 04137743 2022-12-31 04137743 2023-12-31 04137743 2023-01-01 2023-12-31 04137743 frs-core:CurrentFinancialInstruments 2023-12-31 04137743 frs-core:Non-currentFinancialInstruments 2023-12-31 04137743 frs-core:BetweenOneFiveYears 2023-12-31 04137743 frs-core:WithinOneYear 2023-12-31 04137743 frs-core:ShareCapital 2023-12-31 04137743 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04137743
Associated Independent Electrical Wholesalers Limited
Financial Statements
For The Year Ended 31 December 2024
Associated Independent Electrical Wholesalers Limited
Contents
Contents

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

Page 1
Associated Independent Electrical Wholesalers Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04137743

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 422,607 |  | 422,884
Investments | 5 |  | 20,511 |  | 20,511
|  |  | 443,118 |  | 443,395
CURRENT ASSETS
Debtors | 6 | 194,823 |  | 159,943 |
Cash at bank and in hand |  | 142,858 |  | 150,360 |
|  | 337,681 |  | 310,303 |
Creditors: Amounts Falling Due Within One Year | 7 | (275,202 ) |  | (250,708 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 62,479 |  | 59,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 505,597 |  | 502,990
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (199,216 ) |  | (204,488 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (380 ) |  | (441 )
NET ASSETS |  |  | 306,001 |  | 298,061
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,638 |  | 1,628
Profit and Loss Account |  |  | 304,363 |  | 296,433
SHAREHOLDERS' FUNDS |  |  | 306,001 |  | 298,061

Page 1
Page 2
Associated Independent Electrical Wholesalers Limited
Balance Sheet (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 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 Andrew David Middleton Dunning Director | Ms Elaine Patricia Lamb Director
17 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Associated Independent Electrical Wholesalers Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Associated Independent Electrical Wholesalers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04137743 . The registered office is B6 Lows Lane, Stanton-By-Dale, Ilkeston, Derbyshire, DE7 4RJ.
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:

Freehold | N/A
Fixtures & Fittings | 33.33% straight line
Computer Equipment | 33.33% straight line

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
Page 3
Page 4
Associated Independent Electrical Wholesalers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2024 | 419,685 | 24,433 | 15,127 | 459,245
Additions | - | 960 | 1,831 | 2,791
As at 31 December 2024 | 419,685 | 25,393 | 16,958 | 462,036
Depreciation
As at 1 January 2024 | - | 22,884 | 13,477 | 36,361
Provided during the period | - | 1,633 | 1,435 | 3,068
As at 31 December 2024 | - | 24,517 | 14,912 | 39,429
Net Book Value
As at 31 December 2024 | 419,685 | 876 | 2,046 | 422,607
As at 1 January 2024 | 419,685 | 1,549 | 1,650 | 422,884

5. Investments

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 20,511
As at 31 December 2024 | 20,511
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 20,511
As at 1 January 2024 | 20,511

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 141,946 |  | 116,270
Prepayments and accrued income | 18,070 |  | 19,222
Other debtors | 104 |  | 94
Amounts owed by group undertakings | 34,703 |  | 24,357
| 194,823 |  | 159,943

Page 4
Page 5
Associated Independent Electrical Wholesalers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 90,520 |  | 67,424
Bank loans and overdrafts | 9,872 |  | 14,471
Corporation tax | 67,151 |  | 62,628
Other taxes and social security | 15,508 |  | 15,352
Other creditors | 2,075 |  | 2,022
Accruals and deferred income | 90,076 |  | 88,811
| 275,202 |  | 250,708

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 199,216 |  | 204,488

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 140,552 |  | 139,158

9. Secured Creditors
Of the creditors the following amounts are secured by a legal charge over the property.

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 209,087 |  | 218,959

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,638 |  | 1,628

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 19,833 |  | 12,351
Later than one year and not later than five years | 24,350 |  | 16,324
| 44,183 |  | 28,675

12. Pension Commitments
The company operates a defined contribution pension scheme for the employees. At the balance sheet date unpaid contributions of £2,074 (2023: £2,022) were due to the fund. They are included in other creditors.
Page 5