Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12679678 Mr Steven Dale Mr Alan Dale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12679678 2024-03-31 12679678 2025-03-31 12679678 2024-04-01 2025-03-31 12679678 frs-core:Non-currentFinancialInstruments 2025-03-31 12679678 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12679678 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12679678 frs-core:MotorVehicles 2024-04-01 2025-03-31 12679678 frs-core:ShareCapital 2025-03-31 12679678 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12679678 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12679678 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 12679678 frs-bus:SmallEntities 2024-04-01 2025-03-31 12679678 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12679678 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12679678 frs-bus:Director1 2024-04-01 2025-03-31 12679678 frs-bus:Director2 2024-04-01 2025-03-31 12679678 frs-countries:EnglandWales 2024-04-01 2025-03-31 12679678 2023-03-31 12679678 2024-03-31 12679678 2023-04-01 2024-03-31 12679678 frs-core:Non-currentFinancialInstruments 2024-03-31 12679678 frs-core:ShareCapital 2024-03-31 12679678 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12679678
Onyx Communications Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 12679678
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,703 3,667
40,703 3,667
CURRENT ASSETS
Debtors 8,761 15,880
Cash at bank and in hand 7,983 5,185
16,744 21,065
Creditors: Amounts Falling Due Within One Year (24,543 ) (23,580 )
NET CURRENT ASSETS (LIABILITIES) (7,799 ) (2,515 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,904 1,152
Creditors: Amounts Falling Due After More Than One Year (25,189 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,154 ) (749 )
NET ASSETS 561 403
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 461 303
SHAREHOLDERS' FUNDS 561 403
Page 1
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For the year ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Steven Dale
Director
13/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Onyx Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12679678 . The registered office is 23 Ferrol Road, Gosport, PO12 4UG.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2024: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 7,784
Additions 43,760
As at 31 March 2025 51,544
Depreciation
As at 1 April 2024 4,117
Provided during the period 6,724
As at 31 March 2025 10,841
Net Book Value
As at 31 March 2025 40,703
As at 1 April 2024 3,667
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5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5