Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 May 2023 false 1 January 2024 31 December 2024 31 December 2024 11335650 Mr C E Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11335650 2023-12-31 11335650 2024-12-31 11335650 2024-01-01 2024-12-31 11335650 frs-core:CurrentFinancialInstruments 2024-12-31 11335650 frs-core:FurnitureFittings 2024-12-31 11335650 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11335650 frs-core:FurnitureFittings 2023-12-31 11335650 frs-core:ShareCapital 2024-12-31 11335650 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11335650 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11335650 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11335650 frs-bus:SmallEntities 2024-01-01 2024-12-31 11335650 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11335650 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11335650 frs-core:CostValuation 2023-12-31 11335650 frs-core:CostValuation 2024-12-31 11335650 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11335650 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 11335650 frs-bus:Director1 2024-01-01 2024-12-31 11335650 frs-countries:EnglandWales 2024-01-01 2024-12-31 11335650 2023-04-30 11335650 2023-12-31 11335650 2023-05-01 2023-12-31 11335650 frs-core:CurrentFinancialInstruments 2023-12-31 11335650 frs-core:ShareCapital 2023-12-31 11335650 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Ardipiko Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11335650
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 364 437
Investments 5 816 816
1,180 1,253
CURRENT ASSETS
Debtors 6 7,422 12,316
Cash at bank and in hand 229,124 174,639
236,546 186,955
Creditors: Amounts Falling Due Within One Year 7 (19,459 ) (18,453 )
NET CURRENT ASSETS (LIABILITIES) 217,087 168,502
TOTAL ASSETS LESS CURRENT LIABILITIES 218,267 169,755
PROVISIONS FOR LIABILITIES
Deferred Taxation (90 ) (110 )
NET ASSETS 218,177 169,645
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 218,077 169,545
SHAREHOLDERS' FUNDS 218,177 169,645
Page 1
Page 2
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 C E Morris
Director
19 September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ardipiko Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11335650 . The registered office is Gowran House 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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.
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 25% on reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 years 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 861
As at 31 December 2024 861
Depreciation
As at 1 January 2024 424
Provided during the period 73
As at 31 December 2024 497
Net Book Value
As at 31 December 2024 364
As at 1 January 2024 437
5. Investments
Other
£
Cost
As at 1 January 2024 816
As at 31 December 2024 816
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 816
As at 1 January 2024 816
The investment represents the share capital of Ardipiko Ltd, a company registered in Kenya. Ardipiko Ltd
(Kenya) is a wholly owned subsidiary of Ardipiko Ltd.
Page 4
Page 5
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Amounts owed by associates 7,422 12,316
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Corporation tax 15,687 11,762
Accruals and deferred income - 4,155
Director's loan account 3,772 2,536
19,459 18,453
8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5