Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05706270 Mr John Goater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05706270 2024-03-31 05706270 2025-03-31 05706270 2024-04-01 2025-03-31 05706270 frs-core:CurrentFinancialInstruments 2025-03-31 05706270 frs-core:ComputerEquipment 2025-03-31 05706270 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05706270 frs-core:ComputerEquipment 2024-03-31 05706270 frs-core:NetGoodwill 2025-03-31 05706270 frs-core:NetGoodwill 2024-04-01 2025-03-31 05706270 frs-core:NetGoodwill 2024-03-31 05706270 frs-core:MotorVehicles 2025-03-31 05706270 frs-core:MotorVehicles 2024-04-01 2025-03-31 05706270 frs-core:MotorVehicles 2024-03-31 05706270 frs-core:ShareCapital 2025-03-31 05706270 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05706270 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05706270 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05706270 frs-bus:SmallEntities 2024-04-01 2025-03-31 05706270 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05706270 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05706270 frs-bus:Director1 2024-04-01 2025-03-31 05706270 frs-countries:EnglandWales 2024-04-01 2025-03-31 05706270 2023-03-31 05706270 2024-03-31 05706270 2023-04-01 2024-03-31 05706270 frs-core:CurrentFinancialInstruments 2024-03-31 05706270 frs-core:ShareCapital 2024-03-31 05706270 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05706270
John Goater Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Landsborough Accounting Services Ltd
Abbots Cottage
Abbots Way
Guildford
GU1 2XP
John Goater Limited
Contents
Contents

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

Page 1
John Goater Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05706270

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 1,875
|  |  | - |  | 1,875
CURRENT ASSETS
Cash at bank and in hand |  | 1,689 |  | 1,275 |
|  | 1,689 |  | 1,275 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,461 ) |  | (5,274 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,772 ) |  | (3,999 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,772 ) |  | (2,124 )
NET LIABILITIES |  |  | (3,772 ) |  | (2,124 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (3,773 ) |  | (2,125 )
SHAREHOLDERS' FUNDS |  |  | (3,772) |  | (2,124)

For the year ending 31 March 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 John Goater Director
03/10/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
John Goater Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
John Goater Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05706270 . The registered office is Abbots Cottage, Abbots Way, Guildford, Surrey, GU1 2XP.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Motor Vehicles | 25% Straight Line
Computer Equipment | 25% Straight line

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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 2
Page 3
John Goater Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 6,000
As at 31 March 2025 | 6,000
Amortisation
As at 1 April 2024 | 6,000
As at 31 March 2025 | 6,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 12,480 | 458 | 12,938
As at 31 March 2025 | 12,480 | 458 | 12,938
Depreciation
As at 1 April 2024 | 10,605 | 458 | 11,063
Provided during the period | 1,875 | - | 1,875
As at 31 March 2025 | 12,480 | 458 | 12,938
Net Book Value
As at 31 March 2025 | - | - | -
As at 1 April 2024 | 1,875 | - | 1,875

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Corporation tax | 4,812 |  | 4,770
Accruals and deferred income | 530 |  | 495
Director's loan account | 119 |  | 8
| 5,461 |  | 5,274

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3
Page 4
John Goater Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 21,975 |  | 23,500

Page 4