Acorah Software Products - Accounts Production 16.2.850 false true false 9 February 2024 28 February 2025 28 February 2025 15477746 Mr Adrian Burke Mrs Julena Niehoegen-Burke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15477746 2024-02-08 15477746 2025-02-28 15477746 2024-02-09 2025-02-28 15477746 frs-core:CurrentFinancialInstruments 2025-02-28 15477746 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-28 15477746 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-09 2025-02-28 15477746 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-08 15477746 frs-core:ShareCapital 2025-02-28 15477746 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 15477746 frs-bus:PrivateLimitedCompanyLtd 2024-02-09 2025-02-28 15477746 frs-bus:FilletedAccounts 2024-02-09 2025-02-28 15477746 frs-bus:SmallEntities 2024-02-09 2025-02-28 15477746 frs-bus:AuditExempt-NoAccountantsReport 2024-02-09 2025-02-28 15477746 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-09 2025-02-28 15477746 frs-bus:Director1 2024-02-09 2025-02-28 15477746 frs-bus:Director1 2024-02-08 15477746 frs-bus:Director1 2025-02-28 15477746 frs-bus:Director2 2024-02-09 2025-02-28 15477746 frs-countries:EnglandWales 2024-02-09 2025-02-28
Registered number: 15477746
Athena BDA Ltd
Unaudited Financial Statements
For the Period 9 February 2024 to 28 February 2025
Athena BDA Ltd
Contents
Contents

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

Page 1
Athena BDA Ltd
Company Information
For the Period 9 February 2024 to 28 February 2025
Company Information

Directors | Mr Adrian Burke
| Mrs Julena Niehoegen-Burke
Company Number | 15477746
Registered Office | 129 Tavistock Avenue
| St Albans
| AL1 2NL
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
Page 2
Athena BDA Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 15477746

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 21,540
|  |  | 21,540
CURRENT ASSETS
Debtors | 5 | 15,576 |
Cash at bank and in hand |  | 32,986 |
|  | 48,562 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,426 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,136
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,676
NET ASSETS |  |  | 43,676
CAPITAL AND RESERVES
Called up share capital |  |  | 1
Profit and Loss Account |  |  | 43,675
SHAREHOLDERS' FUNDS |  |  | 43,676

For the period ending 28 February 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 Adrian Burke Director
3 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Athena BDA Ltd
Notes to the Financial Statements
For the Period 9 February 2024 to 28 February 2025
Notes to the Financial Statements
1. General Information
Athena BDA Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15477746 . The registered office is 129 Tavistock Avenue, St Albans, AL1 2NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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. 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 - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Application development costs are being amortised to the profit and loss account evenly over their estimated useful life of five years.
2.4. 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.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
2.6. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
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Athena BDA Ltd
Notes to the Financial Statements (continued)
For the Period 9 February 2024 to 28 February 2025
2.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Intangible Assets

| Application Development Costs
--- | ---
| £
Cost
As at 9 February 2024 | -
Additions | 21,540
As at 28 February 2025 | 21,540
Net Book Value
As at 28 February 2025 | 21,540
As at 9 February 2024 | -

5. Debtors

| 28 February 2025
--- | ---
| £
Due within one year
Trade debtors | 11,350
Prepayments and accrued income | 4,226
| 15,576

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Trade creditors | 18
Corporation tax | 12,172
VAT | 3,047
Accruals and deferred income | 10,175
Directors' loan accounts | 1,014
| 26,426

7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 9 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adrian Burke | - | 113 | (1,127 ) | - | (1,014 )

The above loan is unsecured, interest free and repayable on demand.
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