Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11240717 Mr Dharmeshkumar Amin Mr Donald Murrell Mr Christian Smith Mukund Amin 11-12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11240717 2024-07-31 11240717 2025-07-31 11240717 2024-08-01 2025-07-31 11240717 frs-core:CurrentFinancialInstruments 2025-07-31 11240717 frs-core:Non-currentFinancialInstruments 2025-07-31 11240717 frs-core:FurnitureFittings 2025-07-31 11240717 frs-core:FurnitureFittings 2024-08-01 2025-07-31 11240717 frs-core:FurnitureFittings 2024-07-31 11240717 frs-core:NetGoodwill 2025-07-31 11240717 frs-core:NetGoodwill 2024-08-01 2025-07-31 11240717 frs-core:NetGoodwill 2024-07-31 11240717 frs-core:CapitalRedemptionReserve 2025-07-31 11240717 frs-core:ShareCapital 2025-07-31 11240717 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11240717 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11240717 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11240717 frs-bus:SmallEntities 2024-08-01 2025-07-31 11240717 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11240717 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11240717 1 2024-08-01 2025-07-31 11240717 frs-core:CostValuation 2024-07-31 11240717 frs-core:CostValuation 2025-07-31 11240717 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 11240717 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 11240717 frs-bus:Director1 2024-08-01 2025-07-31 11240717 frs-bus:Director2 2024-08-01 2025-07-31 11240717 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 11240717 frs-countries:EnglandWales 2024-08-01 2025-07-31 11240717 2023-07-31 11240717 2024-07-31 11240717 2023-08-01 2024-07-31 11240717 frs-core:CurrentFinancialInstruments 2024-07-31 11240717 frs-core:Non-currentFinancialInstruments 2024-07-31 11240717 frs-core:CapitalRedemptionReserve 2024-07-31 11240717 frs-core:ShareCapital 2024-07-31 11240717 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 11240717
Affinity Associates (AU) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Affinity Associates (AU) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Affinity Associates (AU) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11240717

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,000 |  | 5,813
|  |  | 7,000 |  | 5,813
CURRENT ASSETS
Debtors | 7 | 1,534,252 |  | 1,365,585 |
Cash at bank and in hand |  | 114,759 |  | 113,558 |
|  | 1,649,011 |  | 1,479,143 |
Creditors: Amounts Falling Due Within One Year | 8 | (446,108 ) |  | (399,590 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,202,903 |  | 1,079,553
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,209,903 |  | 1,085,366
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (342,547 ) |  | (440,464 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,251 ) |  | (1,453 )
NET ASSETS |  |  | 866,105 |  | 643,449
CAPITAL AND RESERVES
Called up share capital |  |  | 1,040 |  | 1,040
Capital redemption reserve |  |  | 10 |  | 10
Profit and Loss Account |  |  | 865,055 |  | 642,399
SHAREHOLDERS' FUNDS |  |  | 866,105 |  | 643,449

Page 1
Page 2
Affinity Associates (AU) Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Donald Murrell Director
16 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Affinity Associates (AU) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Affinity Associates (AU) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11240717 . The registered office is Suite A, First Floor, Building 1, Eurogate Business Park, Trinity Road, Ashford, Kent, TN24 8XW.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 profit and loss account over its estimated economic life of 3 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:

Fixtures & Fittings | Straight Line over 3 years, 5 years, and 10 years

A full month of depreciation is charged in the month of acquisition.
The fixed assets are reviewed for impairment annually.
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
...CONTINUED
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Affinity Associates (AU) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. 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 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 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: 19 (2024: 17)
19 17
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 42,854
As at 31 July 2025 | 42,854
Amortisation
As at 1 August 2024 | 42,854
As at 31 July 2025 | 42,854
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 August 2024 | 6,977
Additions | 3,492
As at 31 July 2025 | 10,469
Depreciation
As at 1 August 2024 | 1,164
Provided during the period | 2,305
As at 31 July 2025 | 3,469
Net Book Value
As at 31 July 2025 | 7,000
As at 1 August 2024 | 5,813

Page 4
Page 5
Affinity Associates (AU) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1
As at 31 July 2025 | 1
Provision
As at 1 August 2024 | 1
As at 31 July 2025 | 1
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

The Company owns 100% of the share capital in Tax 4 Traders Limited, a subsidiary.
The goodwill pertains to the customer list.
During 2024 both the investment and goodwill were reviewed for impairment, and was fully written down, as the Subsidiary was struck off.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 173,976 |  | 95,162
Other debtors | 12,748 |  | 24,132
| 186,724 |  | 119,294
Due after more than one year
Amounts owed by group undertakings | 1,347,528 |  | 1,246,291
| 1,534,252 |  | 1,365,585

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,982 |  | 31,914
Bank loans and overdrafts | 97,917 |  | 152,733
Other loans | 52,979 |  | 91,024
Other creditors | 22,502 |  | 23,079
Taxation and social security | 249,728 |  | 100,840
| 446,108 |  | 399,590

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 342,547 |  | 440,464

Page 5
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Affinity Associates (AU) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Related Party Transactions
Amounts due from Parent Company
During the year the Company advanced £133,237 (2042: £611,024) to its Parent Company.
During the year the Company was repaid £32,000 (2024: £138,000) by its Parent Company.
As at the year end the amounts owing from the Parent Company totalled £1,347,528 (2024: £1,246,291).
11. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Affinity Associates Group Limited . Affinity Associates Group Limited was incorporated in (United Kingdom). Copies of the group accounts may be obtained from the secretary, 11-12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB . The controlling party is Mukund Amin who controls 51% of the shares of Affinity Associates (AU) Limited at the balance sheet date.
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