Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09707950 Mr L M Armitage true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09707950 2024-07-31 09707950 2025-07-31 09707950 2024-08-01 2025-07-31 09707950 frs-core:CurrentFinancialInstruments 2025-07-31 09707950 frs-core:Non-currentFinancialInstruments 2025-07-31 09707950 frs-core:ShareCapital 2025-07-31 09707950 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09707950 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09707950 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09707950 frs-bus:SmallEntities 2024-08-01 2025-07-31 09707950 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09707950 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09707950 1 2024-08-01 2025-07-31 09707950 frs-bus:Director1 2024-08-01 2025-07-31 09707950 frs-countries:EnglandWales 2024-08-01 2025-07-31 09707950 2023-07-31 09707950 2024-07-31 09707950 2023-08-01 2024-07-31 09707950 frs-core:CurrentFinancialInstruments 2024-07-31 09707950 frs-core:Non-currentFinancialInstruments 2024-07-31 09707950 frs-core:ShareCapital 2024-07-31 09707950 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09707950
Armitage Sales Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09707950
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 28,344 34,969
Cash at bank and in hand 4 222
28,348 35,191
Creditors: Amounts Falling Due Within One Year 5 (10,313 ) (13,680 )
NET CURRENT ASSETS (LIABILITIES) 18,035 21,511
TOTAL ASSETS LESS CURRENT LIABILITIES 18,035 21,511
Creditors: Amounts Falling Due After More Than One Year 6 (19,719 ) (21,224 )
NET (LIABILITIES)/ASSETS (1,684 ) 287
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement (1,784 ) 187
SHAREHOLDERS' FUNDS (1,684) 287
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For the year ending 31 July 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 Income Statement.
On behalf of the board
Mr L M Armitage
Director
8th September 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Armitage Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09707950 . The registered office is Ridings Mill, White Lee Road, Batley, WF17 8AN.
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. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 27,882 30,175
Other debtors 462 4,794
28,344 34,969
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,000 10,000
Other creditors 313 313
Taxation and social security - 3,367
10,313 13,680
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6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 19,719 21,224
7. Related Party Transactions
At the year end the company was owed £27,882 (2024: £30,175) by JM Armitage Ltd, a company in which the director is also a director. There are no fixed terms for its repayment and interest is not being charged on the outstanding balance. 
8. Ultimate Controlling Party
The company was controlled throughout the year by the director who owns 100% of the issued share capital.
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