Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09947524 Mr Ian Berry Mr George Berry Mrs Denise Berry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09947524 2024-01-31 09947524 2025-01-31 09947524 2024-02-01 2025-01-31 09947524 frs-core:CurrentFinancialInstruments 2025-01-31 09947524 frs-core:Non-currentFinancialInstruments 2025-01-31 09947524 frs-core:ComputerEquipment 2025-01-31 09947524 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09947524 frs-core:ComputerEquipment 2024-01-31 09947524 frs-core:FurnitureFittings 2025-01-31 09947524 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09947524 frs-core:FurnitureFittings 2024-01-31 09947524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 09947524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 09947524 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 09947524 frs-core:PlantMachinery 2025-01-31 09947524 frs-core:PlantMachinery 2024-02-01 2025-01-31 09947524 frs-core:PlantMachinery 2024-01-31 09947524 frs-core:ShareCapital 2025-01-31 09947524 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09947524 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09947524 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09947524 frs-bus:SmallEntities 2024-02-01 2025-01-31 09947524 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09947524 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09947524 frs-bus:Director1 2024-02-01 2025-01-31 09947524 frs-bus:Director2 2024-02-01 2025-01-31 09947524 frs-bus:Director3 2024-02-01 2025-01-31 09947524 frs-countries:EnglandWales 2024-02-01 2025-01-31 09947524 2023-01-31 09947524 2024-01-31 09947524 2023-02-01 2024-01-31 09947524 frs-core:CurrentFinancialInstruments 2024-01-31 09947524 frs-core:Non-currentFinancialInstruments 2024-01-31 09947524 frs-core:ShareCapital 2024-01-31 09947524 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09947524
ARC West Street Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09947524
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,299 36,299
36,299 36,299
CURRENT ASSETS
Debtors 5 208,107 245,359
Cash at bank and in hand 79,259 85,112
287,366 330,471
Creditors: Amounts Falling Due Within One Year 6 (162,816 ) (138,285 )
NET CURRENT ASSETS (LIABILITIES) 124,550 192,186
TOTAL ASSETS LESS CURRENT LIABILITIES 160,849 228,485
Creditors: Amounts Falling Due After More Than One Year 7 (53,056 ) (94,321 )
NET ASSETS 107,793 134,164
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 107,693 134,064
SHAREHOLDERS' FUNDS 107,793 134,164
Page 1
Page 2
For the year ending 31 January 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 Ian Berry
Director
31 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ARC West Street Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09947524 . The registered office is Unit 2 Applied House, Fitzherbert Spur, Portsmouth, Hampshire, PO6 1TT.
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:
Leasehold Amortised over the period of the lease
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 8 (2024: 9)
8 9
Page 3
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 7,981 48,096 990 2,335 59,402
As at 31 January 2025 7,981 48,096 990 2,335 59,402
Depreciation
As at 1 February 2024 67 21,259 396 1,381 23,103
As at 31 January 2025 67 21,259 396 1,381 23,103
Net Book Value
As at 31 January 2025 7,914 26,837 594 954 36,299
As at 1 February 2024 7,914 26,837 594 954 36,299
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 117,593 237,267
Other debtors 105,837 23,415
223,430 260,682
Due after more than one year
Other debtors (15,323) (15,323)
208,107 245,359
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 101,829 92,280
Bank loans and overdrafts 13,659 (12,599 )
Amounts owed to group undertakings 2,760 2,760
Other creditors 14,610 10,421
Taxation and social security 29,958 45,423
162,816 138,285
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 37,056 78,321
Other loans 16,000 16,000
53,056 94,321
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5