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Company Registration No. 13996095 (England and Wales)
Altus Computers Limited Unaudited accounts for the year ended 31 March 2025
Altus Computers Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Altus Computers Limited Company Information for the year ended 31 March 2025
Director
Paul Harvey
Company Number
13996095 (England and Wales)
Registered Office
72 The Hill Sandbach CW11 1LT England
Accountants
Joy Noakes 3 Crummock Close Little Lever Bolton Lancs BL3 1UG
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Altus Computers Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
10,000
10,000
Tangible assets
5
4,547
4,779
14,547
14,779
Current assets
Inventories
5,000
5,000
Debtors
6
13,852
6,954
Cash at bank and in hand
(3,000)
9,513
15,852
21,467
Creditors: amounts falling due within one year
7
(14,590)
(18,505)
Net current assets
1,262
2,962
Total assets less current liabilities
15,809
17,741
Creditors: amounts falling due after more than one year
8
(1,762)
(5,273)
Net assets
14,047
12,468
Capital and reserves
Called up share capital
1
1
Profit and loss account
14,046
12,467
Shareholders' funds
14,047
12,468
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 October 2025 and were signed on its behalf by
Paul Harvey Director Company Registration No. 13996095
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Altus Computers Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Altus Computers Limited is a private company, limited by shares, registered in England and Wales, registration number 13996095. The registered office is 72 The Hill, Sandbach, CW11 1LT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
205 Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
10,000
At 31 March 2025
10,000
Amortisation
At 1 April 2024
-
At 31 March 2025
-
Net book value
At 31 March 2025
10,000
At 31 March 2024
10,000
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Altus Computers Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
7,618
Additions
1,391
At 31 March 2025
9,009
Depreciation
At 1 April 2024
2,839
Charge for the year
1,623
At 31 March 2025
4,462
Net book value
At 31 March 2025
4,547
At 31 March 2024
4,779
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Trade debtors
13,108
6,210
Accrued income and prepayments
744
744
13,852
6,954
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,140
4,140
VAT
1,087
(743)
Trade creditors
5,905
7,726
Taxes and social security
3,577
2,238
Loans from directors
(644)
4,619
Accruals
525
525
14,590
18,505
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,762
5,273
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Altus Computers Limited Notes to the Accounts for the year ended 31 March 2025
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Paul Harvey
Directors Loan
-
644
-
644
-
644
-
644
The Loan was repaid in full by 18 Sept 2025
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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