Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04496378 Mr Michael Parker Mrs Vanessa Jane Jane Wood Ms Beverley Weeks Ms Beverley Weeks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04496378 2024-07-31 04496378 2025-07-31 04496378 2024-08-01 2025-07-31 04496378 frs-core:CurrentFinancialInstruments 2025-07-31 04496378 frs-core:Non-currentFinancialInstruments 2025-07-31 04496378 frs-core:ComputerEquipment 2025-07-31 04496378 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04496378 frs-core:ComputerEquipment 2024-07-31 04496378 frs-core:FurnitureFittings 2025-07-31 04496378 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04496378 frs-core:FurnitureFittings 2024-07-31 04496378 frs-core:PlantMachinery 2025-07-31 04496378 frs-core:PlantMachinery 2024-08-01 2025-07-31 04496378 frs-core:PlantMachinery 2024-07-31 04496378 frs-core:RevaluationReserve 2025-07-31 04496378 frs-core:ShareCapital 2025-07-31 04496378 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04496378 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04496378 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04496378 frs-bus:SmallEntities 2024-08-01 2025-07-31 04496378 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04496378 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04496378 frs-bus:Director1 2024-08-01 2025-07-31 04496378 frs-bus:Director2 2024-08-01 2025-07-31 04496378 frs-bus:Director3 2024-08-01 2025-07-31 04496378 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04496378 frs-countries:EnglandWales 2024-08-01 2025-07-31 04496378 2023-07-31 04496378 2024-07-31 04496378 2023-08-01 2024-07-31 04496378 frs-core:CurrentFinancialInstruments 2024-07-31 04496378 frs-core:Non-currentFinancialInstruments 2024-07-31 04496378 frs-core:RevaluationReserve 2024-07-31 04496378 frs-core:ShareCapital 2024-07-31 04496378 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04496378
Advent Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Advent Enterprises Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Advent Enterprises Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04496378

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,821 |  | 23,065
|  |  | 4,821 |  | 23,065
CURRENT ASSETS
Cash at bank and in hand |  | 1,909 |  | 3,144 |
|  | 1,909 |  | 3,144 |
Creditors: Amounts Falling Due Within One Year | 6 | (95,426 ) |  | (104,323 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (93,517 ) |  | (101,179 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (88,696 ) |  | (78,114 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,053 ) |  | (29,270 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (3,794 )
NET LIABILITIES |  |  | (98,749 ) |  | (111,178 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve |  |  | - |  | 6,959
Profit and Loss Account |  |  | (98,849 ) |  | (118,237 )
SHAREHOLDERS' FUNDS |  |  | (98,749) |  | (111,178)

Page 1
Page 2
Advent Enterprises Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Michael Parker Director
07/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Advent Enterprises Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Advent Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04496378 . The registered office is 37 Willoughby Road, Countesthorpe, Leicester, LE8 5UA.
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 initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and accumulated impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation is provided at rates calculated to write off the cost or revalued amount of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line on revalued
Fixtures & Fittings | 20% straight line on cost
Computer Equipment | 20% straight line 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 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.
...CONTINUED
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Advent Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 118,847 | 2,220 | 1,383 | 122,450
As at 31 July 2025 | 118,847 | 2,220 | 1,383 | 122,450
Depreciation
As at 1 August 2024 | 97,852 | 495 | 1,038 | 99,385
Provided during the period | 17,523 | 444 | 277 | 18,244
As at 31 July 2025 | 115,375 | 939 | 1,315 | 117,629
Net Book Value
As at 31 July 2025 | 3,472 | 1,281 | 68 | 4,821
As at 1 August 2024 | 20,995 | 1,725 | 345 | 23,065

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,689 |  | 10,031
Accruals and deferred income | 2,068 |  | 1,860
Directors' loan accounts | 84,669 |  | 92,432
| 95,426 |  | 104,323

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,951
Other creditors | 10,053 |  | 20,319
| 10,053 |  | 29,270

Page 4
Page 5
Advent Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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