Acorah Software Products - Accounts Production 16.5.460 false true true 30 June 2023 1 July 2022 false 1 July 2023 31 December 2024 31 December 2024 08875093 Mrs Elisabeth Noble Lorraine Adams true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08875093 2023-06-30 08875093 2024-12-31 08875093 2023-07-01 2024-12-31 08875093 frs-core:CurrentFinancialInstruments 2024-12-31 08875093 frs-core:Non-currentFinancialInstruments 2024-12-31 08875093 frs-core:FurnitureFittings 2024-12-31 08875093 frs-core:FurnitureFittings 2023-07-01 2024-12-31 08875093 frs-core:FurnitureFittings 2023-06-30 08875093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08875093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-12-31 08875093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 08875093 frs-core:PlantMachinery 2024-12-31 08875093 frs-core:PlantMachinery 2023-07-01 2024-12-31 08875093 frs-core:PlantMachinery 2023-06-30 08875093 frs-core:ShareCapital 2024-12-31 08875093 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08875093 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-12-31 08875093 frs-bus:FilletedAccounts 2023-07-01 2024-12-31 08875093 frs-bus:SmallEntities 2023-07-01 2024-12-31 08875093 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-12-31 08875093 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-12-31 08875093 1 2023-07-01 2024-12-31 08875093 frs-bus:Director1 2023-07-01 2024-12-31 08875093 frs-countries:EnglandWales 2023-07-01 2024-12-31 08875093 2022-06-30 08875093 2023-06-30 08875093 2022-07-01 2023-06-30 08875093 frs-core:CurrentFinancialInstruments 2023-06-30 08875093 frs-core:Non-currentFinancialInstruments 2023-06-30 08875093 frs-core:ShareCapital 2023-06-30 08875093 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08875093
Adams Bookkeeping Ltd
Unaudited Financial Statements
For the Period 1 July 2023 to 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08875093
31 December 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,537 10,134
6,537 10,134
CURRENT ASSETS
Stocks 5 38,755 61,706
Debtors 6 107,440 106,581
Cash at bank and in hand 3,315 7,218
149,510 175,505
Creditors: Amounts Falling Due Within One Year 7 (172,823 ) (177,787 )
NET CURRENT ASSETS (LIABILITIES) (23,313 ) (2,282 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,776 ) 7,852
Creditors: Amounts Falling Due After More Than One Year 8 (29,961 ) (35,230 )
NET LIABILITIES (46,737 ) (27,378 )
CAPITAL AND RESERVES
Called up share capital 9 15 15
Income Statement (46,752 ) (27,393 )
SHAREHOLDERS' FUNDS (46,737) (27,378)
Page 1
Page 2
For the period 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 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 Income Statement.
On behalf of the board
Mrs Elisabeth Noble
Director
30 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
Adams Bookkeeping Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08875093 . The registered office is 7 Bell Yard, London, WC2A 2JR.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.

2.4. 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:
Leasehold 20% on a straight line basis
Plant & Machinery 33% on the reducing balance basis
Fixtures & Fittings 20% on the reducing balance basis
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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2023: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 4,370 21,217 14,019 39,606
Additions - 1,297 - 1,297
Disposals - (3,177 ) (708 ) (3,885 )
As at 31 December 2024 4,370 19,337 13,311 37,018
Depreciation
As at 1 July 2023 4,369 16,622 8,481 29,472
Provided during the period - 106 2,101 2,207
Disposals - (557 ) (641 ) (1,198 )
As at 31 December 2024 4,369 16,171 9,941 30,481
Net Book Value
As at 31 December 2024 1 3,166 3,370 6,537
As at 1 July 2023 1 4,595 5,538 10,134
5. Stocks
31 December 2024 30 June 2023
£ £
Finished goods 229 1,590
Work in progress 38,526 60,116
38,755 61,706
6. Debtors
31 December 2024 30 June 2023
£ £
Due within one year
Trade debtors 105,273 102,286
Prepayments and accrued income 1,786 3,625
Other debtors 381 670
107,440 106,581
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 30 June 2023
£ £
Trade creditors 50,971 36,415
Other taxes and social security 3,876 12,067
VAT 13,918 17,773
Other creditors 9,193 4,433
Accruals and deferred income 630 276
Directors' loan accounts 94,235 106,823
172,823 177,787
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 30 June 2023
£ £
Bank loans 29,961 35,230
9. Share Capital
31 December 2024 30 June 2023
£ £
Allotted, Called up and fully paid 15 15
10. Ultimate Controlling Party
The company's ultimate controlling party at the balance sheet date is Lorraine Adams by virtue of her ownership of 100% of the issued share capital in the company.
Page 5