Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08803621 P R Lumb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08803621 2023-12-31 08803621 2024-12-31 08803621 2024-01-01 2024-12-31 08803621 frs-core:CurrentFinancialInstruments 2024-12-31 08803621 frs-core:Non-currentFinancialInstruments 2024-12-31 08803621 frs-core:ComputerEquipment 2024-12-31 08803621 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08803621 frs-core:ComputerEquipment 2023-12-31 08803621 frs-core:FurnitureFittings 2024-12-31 08803621 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08803621 frs-core:FurnitureFittings 2023-12-31 08803621 frs-core:ShareCapital 2024-12-31 08803621 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08803621 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08803621 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08803621 frs-bus:SmallEntities 2024-01-01 2024-12-31 08803621 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08803621 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08803621 frs-bus:Director1 2024-01-01 2024-12-31 08803621 frs-bus:Director1 2023-12-31 08803621 frs-bus:Director1 2024-12-31 08803621 frs-countries:EnglandWales 2024-01-01 2024-12-31 08803621 2022-12-31 08803621 2023-12-31 08803621 2023-01-01 2023-12-31 08803621 frs-core:CurrentFinancialInstruments 2023-12-31 08803621 frs-core:Non-currentFinancialInstruments 2023-12-31 08803621 frs-core:ShareCapital 2023-12-31 08803621 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08803621
Avva Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08803621
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 19,494 27,265
Cash at bank and in hand 3,915 229
23,409 27,494
Creditors: Amounts Falling Due Within One Year 6 (21,206 ) (21,692 )
NET CURRENT ASSETS (LIABILITIES) 2,203 5,802
TOTAL ASSETS LESS CURRENT LIABILITIES 2,203 5,802
Creditors: Amounts Falling Due After More Than One Year 7 (1,801 ) (5,602 )
NET ASSETS 402 200
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 401 199
SHAREHOLDERS' FUNDS 402 200
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
P R Lumb
Director
29/09/2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Avva Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08803621 . The registered office is The Lilacs, New Lane, Halifax, HX3 0TE.
The presentation currency of the financial statements is the Pound Sterling (£).
The level of rounding used in the financial statements is to the nearest £1.
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. Going Concern Disclosure
In assessing the appropriateness of the application of the going concern basis, the director has considered the uncertainties around the general economic environment, the current and future trading performance of the company and available cash. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, accordingly he continues to adopt the going concern basis in preparing the financial statements.
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% Reducing balance
Computer Equipment 33% Straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 3,731 1,203 4,934
As at 31 December 2024 3,731 1,203 4,934
Depreciation
As at 1 January 2024 3,731 1,203 4,934
As at 31 December 2024 3,731 1,203 4,934
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 - - -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 19,494 27,265
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,750 3,750
Other creditors 17,456 17,457
Taxation and social security - 485
21,206 21,692
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,801 5,602
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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Page 4
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Peter Lumb 17,291 346 (3,831 ) - 13,806
The amounts above represent aggregates of the advances and repayments made in the year.
The loan is unsecured and repayable on demand. Interest has been charged at HMRC official rates on any
outstanding advances during the year.
10. Going concern
The director continues to adopt the going concern basis for the preparation of the accounts. The company continues to operate with the support of its main creditors and financiers.
The accounting policies section details the assessment carried out by the director in regards to going concern.
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