Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06596872 Mr Anuj Khanna iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06596872 2023-07-31 06596872 2024-07-31 06596872 2023-08-01 2024-07-31 06596872 frs-core:Non-currentFinancialInstruments 2024-07-31 06596872 frs-core:ComputerEquipment 2024-07-31 06596872 frs-core:ComputerEquipment 2023-08-01 2024-07-31 06596872 frs-core:ComputerEquipment 2023-07-31 06596872 frs-core:FurnitureFittings 2024-07-31 06596872 frs-core:FurnitureFittings 2023-08-01 2024-07-31 06596872 frs-core:FurnitureFittings 2023-07-31 06596872 frs-core:NetGoodwill 2024-07-31 06596872 frs-core:NetGoodwill 2023-08-01 2024-07-31 06596872 frs-core:NetGoodwill 2023-07-31 06596872 frs-core:ShareCapital 2024-07-31 06596872 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06596872 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06596872 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06596872 frs-bus:SmallEntities 2023-08-01 2024-07-31 06596872 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06596872 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06596872 frs-bus:Director1 2023-08-01 2024-07-31 06596872 frs-countries:EnglandWales 2023-08-01 2024-07-31 06596872 2022-07-31 06596872 2023-07-31 06596872 2022-08-01 2023-07-31 06596872 frs-core:Non-currentFinancialInstruments 2023-07-31 06596872 frs-core:ShareCapital 2023-07-31 06596872 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 06596872
Apple Accountancy Services Limited
Financial Statements
For The Year Ended 31 July 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Apple Accountancy Services Limited
Contents
Contents

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

Page 1
Apple Accountancy Services Limited
Balance Sheet
As At 31 July 2024
Balance Sheet
Registered number: 06596872

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 491,400 |  | 491,400
Tangible Assets | 5 |  | 14,088 |  | 2,009
|  |  | 505,488 |  | 493,409
CURRENT ASSETS
Cash at bank and in hand |  | 142,180 |  | 36,438 |
|  | 142,180 |  | 36,438 |
Creditors: Amounts Falling Due Within One Year |  | (470,167 ) |  | (131,097 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (327,987 ) |  | (94,659 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,501 |  | 398,750
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (291,400 )
NET ASSETS |  |  | 177,501 |  | 107,350
CAPITAL AND RESERVES
Called up share capital |  |  | 101 |  | 101
Profit and Loss Account |  |  | 177,400 |  | 107,249
SHAREHOLDERS' FUNDS |  |  | 177,501 |  | 107,350

Page 1
Page 2
Apple Accountancy Services Limited
Balance Sheet (continued)
As At 31 July 2024
For the year ending 31 July 2024 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 Anuj Khanna Director
28th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Apple Accountancy Services Limited
Notes to the Financial Statements
For The Year Ended 31 July 2024
Notes to the Financial Statements
1. General Information
Apple Accountancy Services Limited Registered number 06596872 is a limited by shares company incorporated in England & Wales. The Registered Office is Apple Accountancy Services Ltd, 146 Manor Way, Borehamwood, WD6 1QX.
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.
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. Goodwill is tested annually for impairment.
2.4. 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:

Fixtures & Fittings | 15% on cost
Computer Equipment | 20% reducing balance

2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2024 |  | 2023
--- | --- | --- | ---
Office and administration | 5 |  | 5
Sales, marketing and distribution | 1 |  | 1
| 6 |  | 6

Page 3
Page 4
Apple Accountancy Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2024
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2023 | 536,400
As at 31 July 2024 | 536,400
Amortisation
As at 1 August 2023 | 45,000
As at 31 July 2024 | 45,000
Net Book Value
As at 31 July 2024 | 491,400
As at 1 August 2023 | 491,400

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2023 | 30,943 | 18,904 | 49,847
Additions | - | 15,601 | 15,601
As at 31 July 2024 | 30,943 | 34,505 | 65,448
Depreciation
As at 1 August 2023 | 30,943 | 16,895 | 47,838
Provided during the period | - | 3,522 | 3,522
As at 31 July 2024 | 30,943 | 20,417 | 51,360
Net Book Value
As at 31 July 2024 | - | 14,088 | 14,088
As at 1 August 2023 | - | 2,009 | 2,009

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