Acorah Software Products - Accounts Production 16.5.460 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 07054727 Mr Robert Mullins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07054727 2023-10-31 07054727 2024-10-31 07054727 2023-11-01 2024-10-31 07054727 frs-core:CurrentFinancialInstruments 2024-10-31 07054727 frs-core:PlantMachinery 2024-10-31 07054727 frs-core:PlantMachinery 2023-11-01 2024-10-31 07054727 frs-core:PlantMachinery 2023-10-31 07054727 frs-core:ShareCapital 2024-10-31 07054727 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07054727 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07054727 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 07054727 frs-bus:SmallEntities 2023-11-01 2024-10-31 07054727 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07054727 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07054727 frs-bus:Director1 2023-11-01 2024-10-31 07054727 frs-countries:EnglandWales 2023-11-01 2024-10-31 07054727 2022-10-31 07054727 2023-10-31 07054727 2022-11-01 2023-10-31 07054727 frs-core:CurrentFinancialInstruments 2023-10-31 07054727 frs-core:ShareCapital 2023-10-31 07054727 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 07054727
Advanced Nano Technologies & Scientific Limited
Financial Statements
For The Year Ended 31 October 2024
Advanced Nano Technologies & Scientific Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Advanced Nano Technologies & Scientific Limited
Statement of Financial Position
As At 31 October 2024
Statement of Financial Position
Registered number: 07054727

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,250 |  | 1,730
|  |  | 1,250 |  | 1,730
CURRENT ASSETS
Debtors | 5 | 20,536 |  | 4,866 |
Cash at bank and in hand |  | 3 |  | 9,266 |
|  | 20,539 |  | 14,132 |
Creditors: Amounts Falling Due Within One Year | 6 | (194,115 ) |  | (164,698 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (173,576 ) |  | (150,566 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (172,326 ) |  | (148,836 )
NET LIABILITIES |  |  | (172,326 ) |  | (148,836 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | (172,426 ) |  | (148,936 )
SHAREHOLDERS' FUNDS |  |  | (172,326) |  | (148,836)

Page 1
Page 2
Advanced Nano Technologies & Scientific Limited
Statement of Financial Position (continued)
As At 31 October 2024
For the year ending 31 October 2024 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 Income Statement.
On behalf of the board

Mr Robert Mullins Director
30 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Advanced Nano Technologies & Scientific Limited
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. General Information
Advanced Nano Technologies & Scientific Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07054727 . The registered office is Chancery House, 30 St Johns Road, Woking, Surrey, GU21 7SA.
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 financial statements reflect a deficit of shareholders' funds. They are prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company to enable it to meet its commitments for the foreseeable future.
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 | 33% on cost

2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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Advanced Nano Technologies & Scientific Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
2.5. Research and development
Development expenditure is carried forward when its future recoverability can be foreseen with reasonable assurance and is amortised in line with sales from the related product. All research and other development costs are written off as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2023 | 6,798
Additions | 136
As at 31 October 2024 | 6,934
Depreciation
As at 1 November 2023 | 5,068
Provided during the period | 616
As at 31 October 2024 | 5,684
Net Book Value
As at 31 October 2024 | 1,250
As at 1 November 2023 | 1,730

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 20,536 |  | 4,866

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,110 |  | -
Other loans | 50,000 |  | 50,000
Other creditors | 138,005 |  | 114,698
| 194,115 |  | 164,698

Page 4
Page 5
Advanced Nano Technologies & Scientific Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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