Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08020676 Mr D Beale Mr D Lowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08020676 2024-04-30 08020676 2025-04-30 08020676 2024-05-01 2025-04-30 08020676 frs-core:CurrentFinancialInstruments 2025-04-30 08020676 frs-core:Non-currentFinancialInstruments 2025-04-30 08020676 frs-core:ComputerEquipment 2025-04-30 08020676 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08020676 frs-core:ComputerEquipment 2024-04-30 08020676 frs-core:MotorVehicles 2025-04-30 08020676 frs-core:MotorVehicles 2024-05-01 2025-04-30 08020676 frs-core:MotorVehicles 2024-04-30 08020676 frs-core:PlantMachinery 2025-04-30 08020676 frs-core:PlantMachinery 2024-05-01 2025-04-30 08020676 frs-core:PlantMachinery 2024-04-30 08020676 frs-core:ShareCapital 2025-04-30 08020676 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08020676 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08020676 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08020676 frs-bus:SmallEntities 2024-05-01 2025-04-30 08020676 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08020676 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08020676 frs-bus:Director1 2024-05-01 2025-04-30 08020676 frs-bus:Director2 2024-05-01 2025-04-30 08020676 frs-countries:EnglandWales 2024-05-01 2025-04-30 08020676 2023-04-30 08020676 2024-04-30 08020676 2023-05-01 2024-04-30 08020676 frs-core:CurrentFinancialInstruments 2024-04-30 08020676 frs-core:Non-currentFinancialInstruments 2024-04-30 08020676 frs-core:ShareCapital 2024-04-30 08020676 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08020676
ACL GP Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08020676
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,360 37,812
28,360 37,812
CURRENT ASSETS
Stocks 5 285,112 165,903
Debtors 6 86,089 85,406
Cash at bank and in hand 1,463,734 1,551,153
1,834,935 1,802,462
Creditors: Amounts Falling Due Within One Year 7 (275,714 ) (364,478 )
NET CURRENT ASSETS (LIABILITIES) 1,559,221 1,437,984
TOTAL ASSETS LESS CURRENT LIABILITIES 1,587,581 1,475,796
Creditors: Amounts Falling Due After More Than One Year 8 (6,524 ) (9,817 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,090 ) (9,453 )
NET ASSETS 1,573,967 1,456,526
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 1,573,767 1,456,326
SHAREHOLDERS' FUNDS 1,573,967 1,456,526
Page 1
Page 2
For the year ending 30 April 2025 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 D Beale
Director
Mr D Lowe
Director
26/09/2025
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
ACL GP Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08020676 . The registered office is Unit 10a, Clovelly Works, Wickford, Essex, SS11 8SY.
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 recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. 
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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risk of ownership remain with the lessor are charged to profit and loss account as incurred. 
2.5. 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.
2.6. Financial Instruments
The company only enters into basic financial statement transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 
2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 247 101,140 5,225 106,612
As at 30 April 2025 247 101,140 5,225 106,612
Depreciation
As at 1 May 2024 189 64,282 4,329 68,800
Provided during the period 14 9,214 224 9,452
As at 30 April 2025 203 73,496 4,553 78,252
Net Book Value
As at 30 April 2025 44 27,644 672 28,360
As at 1 May 2024 58 36,858 896 37,812
5. Stocks
2025 2024
£ £
Stock 1,500 1,400
Work in progress 283,612 164,503
285,112 165,903
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 76,802 75,705
Other debtors 9,287 9,701
86,089 85,406
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 106,249 114,789
Other creditors 19,937 12,123
Taxation and social security 149,528 237,566
275,714 364,478
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 6,524 9,817
9. Secured Creditors
Of the creditors the following amounts are secured. These liabilities are secured on the assets that they relate to.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,393 13,617
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
11. Related Party Transactions
Included in other creditors is an amount owed to to the directors, for which no interest is charged and there is no fixed date for repayment. At the balance sheet date the amount due to the directors was as follows: 
Mr D Beale £5,479 (2024 - £917)
Mr D Lowe £6,276 (2024 - £1,714)
Page 5