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 06821595 Mr Michael Milne-Home Mr Michael Milne-Home iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06821595 2023-12-31 06821595 2024-12-31 06821595 2024-01-01 2024-12-31 06821595 frs-core:CurrentFinancialInstruments 2024-12-31 06821595 frs-core:Non-currentFinancialInstruments 2024-12-31 06821595 frs-core:FurnitureFittings 2024-12-31 06821595 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06821595 frs-core:FurnitureFittings 2023-12-31 06821595 frs-core:MotorVehicles 2024-12-31 06821595 frs-core:MotorVehicles 2024-01-01 2024-12-31 06821595 frs-core:MotorVehicles 2023-12-31 06821595 frs-core:PlantMachinery 2024-12-31 06821595 frs-core:PlantMachinery 2024-01-01 2024-12-31 06821595 frs-core:PlantMachinery 2023-12-31 06821595 frs-core:SharePremium 2024-12-31 06821595 frs-core:ShareCapital 2024-12-31 06821595 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06821595 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06821595 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06821595 frs-bus:SmallEntities 2024-01-01 2024-12-31 06821595 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06821595 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06821595 frs-bus:Director1 2024-01-01 2024-12-31 06821595 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06821595 frs-countries:EnglandWales 2024-01-01 2024-12-31 06821595 2022-12-31 06821595 2023-12-31 06821595 2023-01-01 2023-12-31 06821595 frs-core:CurrentFinancialInstruments 2023-12-31 06821595 frs-core:Non-currentFinancialInstruments 2023-12-31 06821595 frs-core:SharePremium 2023-12-31 06821595 frs-core:ShareCapital 2023-12-31 06821595 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06821595
PopUpArena Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
D S Burge and Co Ltd
PopUpArena Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
PopUpArena Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 06821595

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 109,910 |  | 128,860
|  |  | 109,910 |  | 128,860
CURRENT ASSETS
Stocks | 5 | 187,731 |  | 211,530 |
Debtors | 6 | 4,000 |  | 6,018 |
Cash at bank and in hand |  | 1,604 |  | - |
|  | 193,335 |  | 217,548 |
Creditors: Amounts Falling Due Within One Year | 7 | (107,161 ) |  | (103,366 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,174 |  | 114,182
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 196,084 |  | 243,042
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (34,400 ) |  | (82,776 )
NET ASSETS |  |  | 161,684 |  | 160,266
CAPITAL AND RESERVES
Called up share capital | 9 |  | 17 |  | 17
Share premium account |  |  | 19,996 |  | 19,996
Profit and Loss Account |  |  | 141,671 |  | 140,253
SHAREHOLDERS' FUNDS |  |  | 161,684 |  | 160,266

Page 1
Page 2
PopUpArena Ltd
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 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 Michael Milne-Home Director
19/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
PopUpArena Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
PopUpArena Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06821595 . The registered office is Framley Court, Golf Club Road, Woking, GU22 0LU.
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 | 10 years
Motor Vehicles | 5 years
Fixtures & Fittings | 5 years

2.4. 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 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 283,951 | 52,543 | 14,354 | 350,848
Additions | 25,360 | - | - | 25,360
As at 31 December 2024 | 309,311 | 52,543 | 14,354 | 376,208
Depreciation
As at 1 January 2024 | 183,550 | 33,260 | 5,178 | 221,988
Provided during the period | 30,931 | 10,508 | 2,871 | 44,310
As at 31 December 2024 | 214,481 | 43,768 | 8,049 | 266,298

...CONTINUED
Page 3
Page 4
PopUpArena Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024 | 94,830 | 8,775 | 6,305 | 109,910
As at 1 January 2024 | 100,401 | 19,283 | 9,176 | 128,860

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 187,731 |  | 211,530

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,000 |  | 4,000
VAT | - |  | 2,018
| 4,000 |  | 6,018

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 8,861
VAT | 543 |  | -
Accruals and deferred income | 3,154 |  | 3,155
Director's loan account | 101,464 |  | 91,350
Amounts owed to other participating interests | 2,000 |  | -
| 107,161 |  | 103,366

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,100 |  | 22,456
Other loans | 20,300 |  | 60,320
| 34,400 |  | 82,776

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 17 |  | 17

Page 4