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 04503231 Mr Luke Facey Mrs Helen Facey Mrs Jane Frost Mr Toby Knapman Mr Martin Rees Mrs Helen Facey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04503231 2024-07-31 04503231 2025-07-31 04503231 2024-08-01 2025-07-31 04503231 frs-core:CurrentFinancialInstruments 2025-07-31 04503231 frs-core:FurnitureFittings 2025-07-31 04503231 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04503231 frs-core:FurnitureFittings 2024-07-31 04503231 frs-core:NetGoodwill 2025-07-31 04503231 frs-core:NetGoodwill 2024-08-01 2025-07-31 04503231 frs-core:NetGoodwill 2024-07-31 04503231 frs-core:MotorVehicles 2025-07-31 04503231 frs-core:MotorVehicles 2024-08-01 2025-07-31 04503231 frs-core:MotorVehicles 2024-07-31 04503231 frs-core:PlantMachinery 2025-07-31 04503231 frs-core:PlantMachinery 2024-08-01 2025-07-31 04503231 frs-core:PlantMachinery 2024-07-31 04503231 frs-core:ShareCapital 2025-07-31 04503231 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04503231 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04503231 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04503231 frs-bus:SmallEntities 2024-08-01 2025-07-31 04503231 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04503231 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04503231 frs-bus:Director1 2024-08-01 2025-07-31 04503231 frs-bus:Director2 2024-08-01 2025-07-31 04503231 frs-bus:Director3 2024-08-01 2025-07-31 04503231 frs-bus:Director4 2024-08-01 2025-07-31 04503231 frs-bus:Director5 2024-08-01 2025-07-31 04503231 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04503231 frs-core:CurrentFinancialInstruments 1 2025-07-31 04503231 frs-countries:EnglandWales 2024-08-01 2025-07-31 04503231 2023-07-31 04503231 2024-07-31 04503231 2023-08-01 2024-07-31 04503231 frs-core:CurrentFinancialInstruments 2024-07-31 04503231 frs-core:ShareCapital 2024-07-31 04503231 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04503231 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 04503231
Alfa Display & Design Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Hub Accountants Limited
Chartered Accountants
6A Fridays Court
3-5 High Street
Ringwood
Hampshire
BH24 1AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04503231
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 229,282 181,317
229,282 181,317
CURRENT ASSETS
Stocks 9,181 9,743
Debtors 6 57,941 72,650
Cash at bank and in hand 438,276 493,947
505,398 576,340
Creditors: Amounts Falling Due Within One Year 7 (162,457 ) (231,068 )
NET CURRENT ASSETS (LIABILITIES) 342,941 345,272
TOTAL ASSETS LESS CURRENT LIABILITIES 572,223 526,589
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,448 ) (37,868 )
NET ASSETS 520,775 488,721
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 520,675 488,621
SHAREHOLDERS' FUNDS 520,775 488,721
Page 1
Page 2
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 Luke Facey
Director
11th November 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alfa Display & Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04503231 . The registered office is Unit 17 Old Brickyard Road, Sandleheath, Fordingbridge, SP6 1PA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to over its estimated economic life of no more than ten years.
2.4. 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 20% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Straight line
Page 3
Page 4
2.5. 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.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 61,600
As at 31 July 2025 61,600
Amortisation
As at 1 August 2024 61,600
As at 31 July 2025 61,600
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2024 99,081 188,025 57,378 344,484
Additions - 135,499 6,147 141,646
Disposals - (10,000 ) (34,491 ) (44,491 )
As at 31 July 2025 99,081 313,524 29,034 441,639
Depreciation
As at 1 August 2024 39,974 81,605 41,588 163,167
Provided during the period 19,816 58,605 5,806 84,227
Disposals - (2,500 ) (32,537 ) (35,037 )
As at 31 July 2025 59,790 137,710 14,857 212,357
Net Book Value
As at 31 July 2025 39,291 175,814 14,177 229,282
As at 1 August 2024 59,107 106,420 15,790 181,317
Page 5
Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,695 31,580
Prepayments and accrued income 41,042 40,330
Other debtors 4 140
Amounts owed by group undertakings 1,200 600
57,941 72,650
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 46,768 44,986
Corporation tax 60,523 105,917
Other taxes and social security 19,245 19,709
VAT 13,778 29,541
Other creditors 10,095 2,446
Pensions control 3,000 -
Accruals and deferred income 9,048 28,469
162,457 231,068
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases amounts to £177,278 (2024: £223,736).
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 200,000 145,000
11. Related Party Transactions
During the year the company received income of £3,884 (2024: £2,319) and paid management fees of £96,000 (2024: £106,000) to Tig Holdings Limited, a company which is under the control of the director, Mr Luke Facey. At the year end £1,200 (2024: £600) was due from Tig Holdings Limited.
Page 6