Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07259274 Mrs E Mitchell Mr J Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07259274 2024-05-31 07259274 2025-05-31 07259274 2024-06-01 2025-05-31 07259274 frs-core:Non-currentFinancialInstruments 2025-05-31 07259274 frs-core:PlantMachinery 2024-06-01 2025-05-31 07259274 frs-core:ShareCapital 2025-05-31 07259274 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07259274 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07259274 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 07259274 frs-bus:SmallEntities 2024-06-01 2025-05-31 07259274 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07259274 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07259274 frs-bus:Director1 2024-06-01 2025-05-31 07259274 frs-bus:Director2 2024-06-01 2025-05-31 07259274 frs-countries:EnglandWales 2024-06-01 2025-05-31 07259274 2023-05-31 07259274 2024-05-31 07259274 2023-06-01 2024-05-31 07259274 frs-core:Non-currentFinancialInstruments 2024-05-31 07259274 frs-core:ShareCapital 2024-05-31 07259274 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07259274
AP Accounting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
AP Accounting Limited
Willows
Burgage Lane
Southwell
Notts
NG25 0ER
AP Accounting Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
AP Accounting Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 07259274

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 535
Investment Properties | 5 |  | 84,394 |  | 84,394
|  |  | 84,394 |  | 84,929
CURRENT ASSETS
Cash at bank and in hand |  | 11,332 |  | 8,548 |
|  | 11,332 |  | 8,548 |
Creditors: Amounts Falling Due Within One Year |  | (2,595 ) |  | (2,147 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,737 |  | 6,401
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 93,131 |  | 91,330
Creditors: Amounts Falling Due After More Than One Year |  |  | (87,232 ) |  | (87,232 )
NET ASSETS |  |  | 5,899 |  | 4,098
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,799 |  | 3,998
SHAREHOLDERS' FUNDS |  |  | 5,899 |  | 4,098

Page 1
Page 2
AP Accounting Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs E Mitchell Director
14 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
AP Accounting Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
AP Accounting Ltd Registered number 07259274 is a limited by shares company incorporated in England & Wales. The Registered Office is Willows, Burgage Lane, Southwell, Notts, NG25 0ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:

Plant & Machinery | 25% Straight Line

2.4. 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.
The investment property is included in the balance sheet at an open market value. There has been no valuation of investment property by an independent valuer.
3. Average Number of Employees
There were no employees in the year. NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 4,910
As at 31 May 2025 | 4,910
Depreciation
As at 1 June 2024 | 4,375
Provided during the period | 535
As at 31 May 2025 | 4,910
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | 535

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 84,394

Page 3
Page 4
AP Accounting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
Mrs E MitchellDirector

Mrs E Mitchell

Director

Included in Other Creditors repayable after more than 1 year is an amount owing to Mrs Mitchell of £87,232. This loan is secured on the investment property. Interest at 4% p.a. has been charged on a loan of £86,000 being interest of £3,464. In addition, Mrs Mitchell incurred expenses during the year on behalf of the company of £276 (2024: £651). Amounts withdrawn - £nil (2024: £1079). At the balance sheet date, the amount due to Mrs Mitchell was £89,078 (2024: £88,802).
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