Acorah Software Products - Accounts Production 16.4.675 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 01798209 Mrs Jane Thorp Mr Louis Thorp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01798209 2024-06-30 01798209 2025-06-30 01798209 2024-07-01 2025-06-30 01798209 frs-core:CurrentFinancialInstruments 2025-06-30 01798209 frs-core:ComputerEquipment 2025-06-30 01798209 frs-core:ComputerEquipment 2024-07-01 2025-06-30 01798209 frs-core:ComputerEquipment 2024-06-30 01798209 frs-core:OtherReservesSubtotal 2025-06-30 01798209 frs-core:ShareCapital 2025-06-30 01798209 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 01798209 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01798209 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 01798209 frs-bus:SmallEntities 2024-07-01 2025-06-30 01798209 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01798209 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01798209 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 01798209 frs-bus:Director1 2024-07-01 2025-06-30 01798209 frs-bus:Director2 2024-07-01 2025-06-30 01798209 frs-countries:EnglandWales 2024-07-01 2025-06-30 01798209 2023-06-30 01798209 2024-06-30 01798209 2023-07-01 2024-06-30 01798209 frs-core:CurrentFinancialInstruments 2024-06-30 01798209 frs-core:OtherReservesSubtotal 2024-06-30 01798209 frs-core:ShareCapital 2024-06-30 01798209 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01798209 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30
Registered number: 01798209
Abermek Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Abermek Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Abermek Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 01798209

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 586 |  | 782
Investment Properties | 5 |  | 400,001 |  | 400,001
|  |  | 400,587 |  | 400,783
CURRENT ASSETS
Cash at bank and in hand |  | 7,533 |  | 18,123 |
|  | 7,533 |  | 18,123 |
Creditors: Amounts Falling Due Within One Year | 7 | (20,054 ) |  | (33,953 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,521 ) |  | (15,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 388,066 |  | 384,953
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,477 ) |  | (37,477 )
NET ASSETS |  |  | 350,589 |  | 347,476
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Other reserves |  |  | (4,402 ) |  | (2,125 )
Fair value reserve |  |  | 159,780 |  | 159,780
Profit and Loss Account |  |  | 193,211 |  | 187,821
SHAREHOLDERS' FUNDS |  |  | 350,589 |  | 347,476

Page 1
Page 2
Abermek Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
On behalf of the board

Mrs Jane Thorp Director | Mr Louis Thorp Director
30th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Abermek Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Abermek Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01798209 . The registered office is Forge Cottage, Old Ipswich Road, Ardleigh, CO7 7QR.
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 comprises revenue reconginised by the company in respect of rental income and commission earned on agreed insurance business during the financial year.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Computer Equipment | 25% Reducing balance

2.5. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value. A valuation has been carried out for each property by Louis Thorp FRICS using the comparative method.
2.6. 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.
...CONTINUED
Page 3
Page 4
Abermek Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation - continued
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: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 1,378
As at 30 June 2025 | 1,378
Depreciation
As at 1 July 2024 | 596
Provided during the period | 196
As at 30 June 2025 | 792
Net Book Value
As at 30 June 2025 | 586
As at 1 July 2024 | 782

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 400,001

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

Page 4
Page 5
Abermek Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,423 |  | 2,426
Other creditors | 8,500 |  | 8,500
Accruals and deferred income | 1 |  | 1,961
Directors' loan accounts | 10,130 |  | 21,066
| 20,054 |  | 33,953

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

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