Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10737474 Mrs Joanne Coulson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10737474 2024-04-30 10737474 2025-04-30 10737474 2024-05-01 2025-04-30 10737474 frs-core:CurrentFinancialInstruments 2025-04-30 10737474 frs-core:Non-currentFinancialInstruments 2025-04-30 10737474 frs-core:ComputerEquipment 2025-04-30 10737474 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10737474 frs-core:ComputerEquipment 2024-04-30 10737474 frs-core:ShareCapital 2025-04-30 10737474 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10737474 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10737474 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10737474 frs-bus:SmallEntities 2024-05-01 2025-04-30 10737474 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10737474 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10737474 frs-bus:Director1 2024-05-01 2025-04-30 10737474 frs-countries:EnglandWales 2024-05-01 2025-04-30 10737474 2023-04-30 10737474 2024-04-30 10737474 2023-05-01 2024-04-30 10737474 frs-core:CurrentFinancialInstruments 2024-04-30 10737474 frs-core:Non-currentFinancialInstruments 2024-04-30 10737474 frs-core:ShareCapital 2024-04-30 10737474 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10737474
Gate 35 Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ecommerce Accountants LLP
Gate 35 Limited
Contents
Contents

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

Page 1
Gate 35 Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10737474

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 22,711 |  | 48,850 |
Debtors | 6 | 19,408 |  | 6,993 |
Cash at bank and in hand |  | 4,364 |  | 19,598 |
|  | 46,483 |  | 75,441 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,135 ) |  | (57,185 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,652 ) |  | 18,256
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (18,652 ) |  | 18,256
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (25,789 ) |  | (31,416 )
NET LIABILITIES |  |  | (44,441 ) |  | (13,160 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (44,541 ) |  | (13,260 )
SHAREHOLDERS' FUNDS |  |  | (44,441) |  | (13,160)

Page 1
Page 2
Gate 35 Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 her 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 Joanne Coulson Director
16/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Gate 35 Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Gate 35 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10737474 . The registered office is Greystones, Stable Green, Mitford, NE61 3QA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:

Computer Equipment | Straight Line - 3 Years

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 790
As at 30 April 2025 | 790
Depreciation
As at 1 May 2024 | 790
As at 30 April 2025 | 790

...CONTINUED
Page 3
Page 4
Gate 35 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 22,711 |  | 48,850

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 637 |  | -
Other debtors | 18,096 |  | 6,993
VAT | 675 |  | -
| 19,408 |  | 6,993

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 114 |  | 330
Bank loans and overdrafts | 12,771 |  | 5,627
VAT | - |  | 983
Other creditors | 13,276 |  | 13,413
Director's loan account | 38,974 |  | 36,832
| 65,135 |  | 57,185

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,789 |  | 31,416

9. Share Capital

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

10. Related Party Transactions
Included within debtors is an amount of £17,245 due from Rochli Limited, a company in which the director has an interest.
Page 4