Acorah Software Products - Accounts Production 16.6.920 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 07068104 A J Miller D C Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07068104 2024-04-05 07068104 2025-04-05 07068104 2024-04-06 2025-04-05 07068104 frs-core:CurrentFinancialInstruments 2025-04-05 07068104 frs-core:ComputerEquipment 2024-04-06 2025-04-05 07068104 frs-core:FurnitureFittings 2025-04-05 07068104 frs-core:FurnitureFittings 2024-04-06 2025-04-05 07068104 frs-core:FurnitureFittings 2024-04-05 07068104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 07068104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 07068104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-05 07068104 frs-core:PlantMachinery 2025-04-05 07068104 frs-core:PlantMachinery 2024-04-06 2025-04-05 07068104 frs-core:PlantMachinery 2024-04-05 07068104 frs-core:ShareCapital 2025-04-05 07068104 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 07068104 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 07068104 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 07068104 frs-bus:SmallEntities 2024-04-06 2025-04-05 07068104 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 07068104 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 07068104 frs-bus:Director1 2024-04-06 2025-04-05 07068104 frs-bus:Director2 2024-04-06 2025-04-05 07068104 frs-countries:EnglandWales 2024-04-06 2025-04-05 07068104 2023-04-05 07068104 2024-04-05 07068104 2023-04-06 2024-04-05 07068104 frs-core:CurrentFinancialInstruments 2024-04-05 07068104 frs-core:ShareCapital 2024-04-05 07068104 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 07068104
Atlas Business Consulting Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Think Smart Accounts Ltd
Atlas Business Consulting Limited
Contents
Contents

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

Page 1
Atlas Business Consulting Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 07068104

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 806,701 |  | 501,851
|  |  | 806,701 |  | 501,851
CURRENT ASSETS
Stocks | 5 | 308,642 |  | 1,422,642 |
Debtors | 6 | - |  | 14,796 |
Cash at bank and in hand |  | 23,989 |  | 49,580 |
|  | 332,631 |  | 1,487,018 |
Creditors: Amounts Falling Due Within One Year | 7 | (933,260 ) |  | (1,695,350 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (600,629 ) |  | (208,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 206,072 |  | 293,519
NET ASSETS |  |  | 206,072 |  | 293,519
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 205,072 |  | 292,519
SHAREHOLDERS' FUNDS |  |  | 206,072 |  | 293,519

For the year ending 5 April 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

A J Miller Director
3 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Atlas Business Consulting Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Atlas Business Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07068104 . The registered office is 14 Farnborough Street, Farnborough, Hampshire, GU14 8AG.
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:

Freehold | not provided
Plant & Machinery | 25% on reducing balance
Communal Infrastructure Costs | not provided
Computer Equipment | 25% on reducing balance

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. 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.
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: 2 (2024: 2)
2 2
Page 2
Page 3
Atlas Business Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Communal Infrastructure Costs | Total
| £ | £ | £ | £
Cost
As at 6 April 2024 | 235,469 | 10,104 | 262,515 | 508,088
Additions | 306,000 | - | 235,469 | 541,469
Disposals | (235,469 ) | - | - | (235,469 )
As at 5 April 2025 | 306,000 | 10,104 | 497,984 | 814,088
Depreciation
As at 6 April 2024 | - | 6,237 | - | 6,237
Provided during the period | - | 1,150 | - | 1,150
As at 5 April 2025 | - | 7,387 | - | 7,387
Net Book Value
As at 5 April 2025 | 306,000 | 2,717 | 497,984 | 806,701
As at 6 April 2024 | 235,469 | 3,867 | 262,515 | 501,851

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 239,400
Work in progress | 308,642 |  | 1,183,242
| 308,642 |  | 1,422,642

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 14,796

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 924,340 |  | 1,694,510
Taxation and social security | 8,920 |  | 840
| 933,260 |  | 1,695,350

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 3