Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10815296 Mrs G Holland Mr S W Holland Mrs G Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10815296 2024-06-30 10815296 2025-06-30 10815296 2024-07-01 2025-06-30 10815296 frs-core:CurrentFinancialInstruments 2025-06-30 10815296 frs-core:ComputerEquipment 2025-06-30 10815296 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10815296 frs-core:ComputerEquipment 2024-06-30 10815296 frs-core:ShareCapital 2025-06-30 10815296 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10815296 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10815296 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10815296 frs-bus:SmallEntities 2024-07-01 2025-06-30 10815296 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10815296 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10815296 frs-bus:Director1 2024-07-01 2025-06-30 10815296 frs-bus:Director2 2024-07-01 2025-06-30 10815296 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 10815296 frs-countries:EnglandWales 2024-07-01 2025-06-30 10815296 2023-06-30 10815296 2024-06-30 10815296 2023-07-01 2024-06-30 10815296 frs-core:CurrentFinancialInstruments 2024-06-30 10815296 frs-core:ShareCapital 2024-06-30 10815296 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10815296
Aerocode Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Aerocode Consulting Ltd
Contents
Contents

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

Page 1
Aerocode Consulting Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10815296

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,016 |  | 1,043
|  |  | 1,016 |  | 1,043
CURRENT ASSETS
Debtors | 5 | 11,029 |  | 11,910 |
Cash at bank and in hand |  | 32,294 |  | 45,337 |
|  | 43,323 |  | 57,247 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,703 ) |  | (28,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,620 |  | 28,965
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,636 |  | 30,008
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (220 ) |  | (232 )
NET ASSETS |  |  | 20,416 |  | 29,776
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 20,414 |  | 29,774
SHAREHOLDERS' FUNDS |  |  | 20,416 |  | 29,776

Page 1
Page 2
Aerocode Consulting Ltd
Balance Sheet (continued)
As At 30 June 2025
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 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 S W Holland Director
30 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Aerocode Consulting Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Aerocode Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815296 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of thecontract. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Office equipment | 25% reducing balance

2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.5 Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.6 Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.5. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2.6. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.7. Interest income
Interest income is recognised in the profit and loss using the effective interest method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
Page 3
Page 4
Aerocode Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Office equipment
--- | ---
| £
Cost
As at 1 July 2024 | 2,662
Additions | 370
Disposals | (292 )
As at 30 June 2025 | 2,740
Depreciation
As at 1 July 2024 | 1,619
Provided during the period | 233
Disposals | (128 )
As at 30 June 2025 | 1,724
Net Book Value
As at 30 June 2025 | 1,016
As at 1 July 2024 | 1,043

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 24
Other debtors | 11,029 |  | 11,886
| 11,029 |  | 11,910

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 1,597 |  | 2,018
Taxation and social security | 22,105 |  | 26,264
| 23,703 |  | 28,282

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4