Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09598916 Mr Stefan Stoyanov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09598916 2024-05-31 09598916 2025-05-31 09598916 2024-06-01 2025-05-31 09598916 frs-core:CurrentFinancialInstruments 2025-05-31 09598916 frs-core:Non-currentFinancialInstruments 2025-05-31 09598916 frs-core:ComputerEquipment 2025-05-31 09598916 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09598916 frs-core:ComputerEquipment 2024-05-31 09598916 frs-core:MotorVehicles 2024-06-01 2025-05-31 09598916 frs-core:PlantMachinery 2025-05-31 09598916 frs-core:PlantMachinery 2024-06-01 2025-05-31 09598916 frs-core:PlantMachinery 2024-05-31 09598916 frs-core:ShareCapital 2025-05-31 09598916 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09598916 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09598916 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09598916 frs-bus:SmallEntities 2024-06-01 2025-05-31 09598916 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09598916 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09598916 frs-bus:Director1 2024-06-01 2025-05-31 09598916 frs-countries:EnglandWales 2024-06-01 2025-05-31 09598916 2023-05-31 09598916 2024-05-31 09598916 2023-06-01 2024-05-31 09598916 frs-core:CurrentFinancialInstruments 2024-05-31 09598916 frs-core:Non-currentFinancialInstruments 2024-05-31 09598916 frs-core:ShareCapital 2024-05-31 09598916 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09598916
Ash & Maple Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09598916
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,543 35,840
32,543 35,840
CURRENT ASSETS
Debtors 5 6,656 10
Cash at bank and in hand 21,403 4,019
28,059 4,029
Creditors: Amounts Falling Due Within One Year 6 (39,301 ) (29,588 )
NET CURRENT ASSETS (LIABILITIES) (11,242 ) (25,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,301 10,281
Creditors: Amounts Falling Due After More Than One Year 7 (27,651 ) (32,151 )
NET LIABILITIES (6,350 ) (21,870 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (6,360 ) (21,880 )
SHAREHOLDERS' FUNDS (6,350) (21,870)
For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board
Mr Stefan Stoyanov
Director
27/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ash & Maple Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09598916 . The registered office is 18 Pheasant Drive, High Wycombe, HP13 5JH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 18% and 10%
Motor Vehicles 18%
Computer Equipment 18%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 61,157 3,438 64,595
Additions - 2,068 2,068
As at 31 May 2025 61,157 5,506 66,663
Depreciation
As at 1 June 2024 26,897 1,858 28,755
Provided during the period 4,708 657 5,365
As at 31 May 2025 31,605 2,515 34,120
Net Book Value
As at 31 May 2025 29,552 2,991 32,543
As at 1 June 2024 34,260 1,580 35,840
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,616 -
Other taxes and social security 40 10
6,656 10
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,441 5,471
Bank loans and overdrafts - 290
VAT 2,434 1,897
Other creditors 30 510
Director's loan account 21,396 21,420
39,301 29,588
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 27,651 32,151
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 3