Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07541010 Mr Raymond Wewerka iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07541010 2023-12-31 07541010 2024-12-31 07541010 2024-01-01 2024-12-31 07541010 frs-core:CurrentFinancialInstruments 2024-12-31 07541010 frs-core:Non-currentFinancialInstruments 2024-12-31 07541010 frs-core:ComputerEquipment 2024-12-31 07541010 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07541010 frs-core:ComputerEquipment 2023-12-31 07541010 frs-core:FurnitureFittings 2024-12-31 07541010 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07541010 frs-core:FurnitureFittings 2023-12-31 07541010 frs-core:ShareCapital 2024-12-31 07541010 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07541010 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07541010 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07541010 frs-bus:SmallEntities 2024-01-01 2024-12-31 07541010 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07541010 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07541010 frs-bus:Director1 2024-01-01 2024-12-31 07541010 frs-countries:EnglandWales 2024-01-01 2024-12-31 07541010 2022-12-31 07541010 2023-12-31 07541010 2023-01-01 2023-12-31 07541010 frs-core:CurrentFinancialInstruments 2023-12-31 07541010 frs-core:Non-currentFinancialInstruments 2023-12-31 07541010 frs-core:ShareCapital 2023-12-31 07541010 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Flaming Art Tattoo Limited
Financial Statements
For The Year Ended 31 December 2024
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Flaming Art Tattoo Limited
Contents
Contents

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

Page 1
Flaming Art Tattoo Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07541010

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,268 |  | 6,589
|  |  | 6,268 |  | 6,589
CURRENT ASSETS
Stocks | 5 | 2,500 |  | - |
Debtors | 6 | 2,584 |  | 2,125 |
Cash at bank and in hand |  | 56,331 |  | 83,129 |
|  | 61,415 |  | 85,254 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,230 ) |  | (25,768 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,185 |  | 59,486
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,453 |  | 66,075
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,750 ) |  | (9,739 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,191 ) |  | (1,252 )
NET ASSETS |  |  | 43,512 |  | 55,084
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 43,412 |  | 54,984
SHAREHOLDERS' FUNDS |  |  | 43,512 |  | 55,084

Page 1
Page 2
Flaming Art Tattoo 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 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 Raymond Wewerka Director
1 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Flaming Art Tattoo Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Flaming Art Tattoo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07541010 . The registered office is 133 Station Road, Sidcup, DA15 7AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
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:

Fixtures & Fittings | 15% Straight Line
Computer Equipment | 33% Straight Line

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.
Page 3
Page 4
Flaming Art Tattoo Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.5. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2024 |  | 2023
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 24,206 | 6,413 | 30,619
Additions | 218 | 1,356 | 1,574
As at 31 December 2024 | 24,424 | 7,769 | 32,193
Depreciation
As at 1 January 2024 | 17,617 | 6,413 | 24,030
Provided during the period | 1,444 | 451 | 1,895
As at 31 December 2024 | 19,061 | 6,864 | 25,925

...CONTINUED
Page 4
Page 5
Flaming Art Tattoo Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024 | 5,363 | 905 | 6,268
As at 1 January 2024 | 6,589 | - | 6,589

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Materials | 2,500 |  | -

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,584 |  | 2,125

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 55
Bank loans and overdrafts | 5,000 |  | 4,786
Corporation tax | 8,606 |  | 13,934
Other taxes and social security | 83 |  | 559
VAT | 3,590 |  | 4,626
Other creditors | 166 |  | 166
Accruals and deferred income | 1,645 |  | 1,635
Director's loan account | 140 |  | 7
| 19,230 |  | 25,768

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,750 |  | 9,739

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5