Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05166984 Mr David Cross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05166984 2024-06-30 05166984 2025-06-30 05166984 2024-07-01 2025-06-30 05166984 frs-core:CurrentFinancialInstruments 2025-06-30 05166984 frs-core:Non-currentFinancialInstruments 2025-06-30 05166984 frs-core:FurnitureFittings 2025-06-30 05166984 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05166984 frs-core:FurnitureFittings 2024-06-30 05166984 frs-core:MotorVehicles 2025-06-30 05166984 frs-core:MotorVehicles 2024-07-01 2025-06-30 05166984 frs-core:MotorVehicles 2024-06-30 05166984 frs-core:PlantMachinery 2025-06-30 05166984 frs-core:PlantMachinery 2024-07-01 2025-06-30 05166984 frs-core:PlantMachinery 2024-06-30 05166984 frs-core:ShareCapital 2025-06-30 05166984 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05166984 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05166984 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05166984 frs-bus:SmallEntities 2024-07-01 2025-06-30 05166984 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05166984 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05166984 frs-bus:Director1 2024-07-01 2025-06-30 05166984 frs-countries:EnglandWales 2024-07-01 2025-06-30 05166984 2023-06-30 05166984 2024-06-30 05166984 2023-07-01 2024-06-30 05166984 frs-core:CurrentFinancialInstruments 2024-06-30 05166984 frs-core:Non-currentFinancialInstruments 2024-06-30 05166984 frs-core:ShareCapital 2024-06-30 05166984 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05166984
Beneco Energy Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05166984
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 176,083 208,686
176,083 208,686
CURRENT ASSETS
Debtors 5 35,751 72,652
Cash at bank and in hand 201,133 143,461
236,884 216,113
Creditors: Amounts Falling Due Within One Year 6 (32,589 ) (41,943 )
NET CURRENT ASSETS (LIABILITIES) 204,295 174,170
TOTAL ASSETS LESS CURRENT LIABILITIES 380,378 382,856
Creditors: Amounts Falling Due After More Than One Year 7 (24,500 ) (24,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,829 ) (18,886 )
NET ASSETS 343,049 339,470
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 342,949 339,370
SHAREHOLDERS' FUNDS 343,049 339,470
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Page 2
For the year ending 30 June 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 Income Statement.
On behalf of the board
Mr David Cross
Director
31st 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
Beneco Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05166984 . The registered office is The Old Rectory , Hinton On The Green, Evesham, Worcestershire, WR11 2QU.
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 generation of electricity and from management fees.
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:
Plant & Machinery 5% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10-25% straight line
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 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 3 3
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 443,137 50,037 34,916 528,090
Additions 767 - 556 1,323
As at 30 June 2025 443,904 50,037 35,472 529,413
Depreciation
As at 1 July 2024 270,970 18,347 30,087 319,404
Provided during the period 22,199 10,007 1,720 33,926
As at 30 June 2025 293,169 28,354 31,807 353,330
Net Book Value
As at 30 June 2025 150,735 21,683 3,665 176,083
As at 1 July 2024 172,167 31,690 4,829 208,686
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 109 -
Prepayments and accrued income 35,390 40,143
Other debtors 252 32,509
35,751 72,652
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (26 ) 1,604
Corporation tax 16,957 24,812
Other taxes and social security 2,020 1,933
VAT 3,465 4,529
Other creditors 3,675 1,838
Accruals and deferred income 6,498 7,227
32,589 41,943
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 24,500 24,500
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Capital Commitments
At the end of the period, the company had no capital commitments contracted for but not provided in these financial statements
10. Related Party Transactions
A shareholder has provided a loan to the company of £24,500. The loan is unsecured and interest is charged at 7.5%. 
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