Acorah Software Products - Accounts Production 16.2.850 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10181527 Mr JULIAN CUBERO GARCIA Mr Julian Cubero Garcia true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10181527 2024-05-31 10181527 2025-05-31 10181527 2024-06-01 2025-05-31 10181527 frs-core:CurrentFinancialInstruments 2025-05-31 10181527 frs-core:ShareCapital 2025-05-31 10181527 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 10181527 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10181527 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10181527 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10181527 frs-bus:SmallEntities 2024-06-01 2025-05-31 10181527 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10181527 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10181527 1 2024-06-01 2025-05-31 10181527 frs-bus:Director1 2024-06-01 2025-05-31 10181527 frs-bus:Director1 2024-05-31 10181527 frs-bus:Director1 2025-05-31 10181527 frs-core:CurrentFinancialInstruments 3 2025-05-31 10181527 frs-countries:EnglandWales 2024-06-01 2025-05-31 10181527 2023-05-31 10181527 2024-05-31 10181527 2023-06-01 2024-05-31 10181527 frs-core:CurrentFinancialInstruments 2024-05-31 10181527 frs-core:ShareCapital 2023-05-31 10181527 frs-core:ShareCapital 2024-05-31 10181527 frs-core:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 10181527 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-05-31 10181527 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10181527 frs-core:CurrentFinancialInstruments 3 2024-05-31
Registered number: 10181527
Alarwool UK Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10181527
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 501 501
Cash at bank and in hand 101,785 48,965
102,286 49,466
Creditors: Amounts Falling Due Within One Year 5 (74,302 ) (17,049 )
NET CURRENT ASSETS (LIABILITIES) 27,984 32,417
TOTAL ASSETS LESS CURRENT LIABILITIES 27,984 32,417
NET ASSETS 27,984 32,417
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 27,884 32,317
SHAREHOLDERS' FUNDS 27,984 32,417
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 JULIAN CUBERO GARCIA
Director
03/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 June 2023 100 35,684 35,784
Loss for the year and total comprehensive income - (3,367 ) (3,367)
As at 31 May 2024 and 1 June 2024 100 32,317 32,417
Loss for the year and total comprehensive income - (4,433 ) (4,433)
As at 31 May 2025 100 27,884 27,984
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alarwool UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10181527 . The registered office is 19 The Circle , Queen Elizabeth Street, London, SE1 2JE.
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.
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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 401 401
Director Loan Account 100 100
501 501
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 376 148
VAT 13,383 16,901
Alarwool SL 115 -
Accruals and deferred income 60,428 -
74,302 17,049
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr JULIAN CUBERO GARCIA 100 - - - 100
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
Alarwool SL is the company incorporated in Spain. During the year, Alarwool UK Ltd has taken services from Alarwool SL
amounting to £21,744.64 (2024:£23,154.95). There is Nil  (2024:Nil) outstanding balance at the end of the year.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Julian Cubero Garcia by virtue of his ownership of 75% or more of the issued share capital in the company.
Page 4