Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 06250692 Mr C J Morris Mr P W Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06250692 2024-02-29 06250692 2025-02-28 06250692 2024-03-01 2025-02-28 06250692 frs-core:CurrentFinancialInstruments 2025-02-28 06250692 frs-core:Non-currentFinancialInstruments 2025-02-28 06250692 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 06250692 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 06250692 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 06250692 frs-core:PlantMachinery 2025-02-28 06250692 frs-core:PlantMachinery 2024-03-01 2025-02-28 06250692 frs-core:PlantMachinery 2024-02-29 06250692 frs-core:ShareCapital 2025-02-28 06250692 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06250692 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06250692 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 06250692 frs-bus:SmallEntities 2024-03-01 2025-02-28 06250692 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06250692 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 06250692 frs-bus:Director1 2024-03-01 2025-02-28 06250692 frs-bus:Director2 2024-03-01 2025-02-28 06250692 frs-countries:EnglandWales 2024-03-01 2025-02-28 06250692 2023-02-28 06250692 2024-02-29 06250692 2023-03-01 2024-02-29 06250692 frs-core:CurrentFinancialInstruments 2024-02-29 06250692 frs-core:Non-currentFinancialInstruments 2024-02-29 06250692 frs-core:ShareCapital 2024-02-29 06250692 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 06250692
Analytical Products Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06250692
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 753,526 754,149
Investment Properties 5 620,000 620,000
1,373,526 1,374,149
CURRENT ASSETS
Debtors 6 253,268 253,159
Cash at bank and in hand 25,167 33,506
278,435 286,665
Creditors: Amounts Falling Due Within One Year 7 (4,920 ) (910 )
NET CURRENT ASSETS (LIABILITIES) 273,515 285,755
TOTAL ASSETS LESS CURRENT LIABILITIES 1,647,041 1,659,904
Creditors: Amounts Falling Due After More Than One Year 8 (875,000 ) (875,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,212 ) (12,335 )
NET ASSETS 759,829 772,569
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 759,729 772,469
SHAREHOLDERS' FUNDS 759,829 772,569
Page 1
Page 2
For the year ending 28 February 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
Mr C J Morris
Director
05/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Analytical Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06250692 . The registered office is Shotover Kilns, Old Road,, Headington, Oxford, Oxfordshire, OX3 8ST.
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. 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:
Freehold 2% on cost or valuation
Plant & Machinery 15% on reducing balance
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.
2.5. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 March 2024 750,000 10,782 760,782
As at 28 February 2025 750,000 10,782 760,782
Depreciation
As at 1 March 2024 - 6,633 6,633
Provided during the period - 623 623
As at 28 February 2025 - 7,256 7,256
Net Book Value
As at 28 February 2025 750,000 3,526 753,526
As at 1 March 2024 750,000 4,149 754,149
5. Investment Property
2025
£
Fair Value
As at 1 March 2024 and 28 February 2025 620,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,326 5,326
Corporation tax recoverable assets 1,431 1,431
6,757 6,757
Due after more than one year
Amounts owed by group undertakings 246,511 246,402
253,268 253,159
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,219 -
Accruals and deferred income 1,691 900
Directors' loan accounts 10 10
4,920 910
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 875,000 875,000
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5