Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 02894293 Mr Martin Peers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02894293 2024-10-31 02894293 2025-10-31 02894293 2024-11-01 2025-10-31 02894293 frs-core:CurrentFinancialInstruments 2025-10-31 02894293 frs-core:ComputerEquipment 2025-10-31 02894293 frs-core:ComputerEquipment 2024-11-01 2025-10-31 02894293 frs-core:ComputerEquipment 2024-10-31 02894293 frs-core:FurnitureFittings 2025-10-31 02894293 frs-core:FurnitureFittings 2024-11-01 2025-10-31 02894293 frs-core:FurnitureFittings 2024-10-31 02894293 frs-core:MotorVehicles 2025-10-31 02894293 frs-core:MotorVehicles 2024-11-01 2025-10-31 02894293 frs-core:MotorVehicles 2024-10-31 02894293 frs-core:PlantMachinery 2025-10-31 02894293 frs-core:PlantMachinery 2024-11-01 2025-10-31 02894293 frs-core:PlantMachinery 2024-10-31 02894293 frs-core:RevaluationReserve 2024-11-01 2025-10-31 02894293 frs-core:RevaluationReserve 2024-10-31 02894293 frs-core:RevaluationReserve 2025-10-31 02894293 frs-core:ShareCapital 2025-10-31 02894293 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 02894293 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 02894293 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 02894293 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02894293 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 02894293 frs-bus:SmallEntities 2024-11-01 2025-10-31 02894293 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 02894293 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02894293 frs-bus:Director1 2024-11-01 2025-10-31 02894293 frs-core:CurrentFinancialInstruments 1 2025-10-31 02894293 frs-countries:EnglandWales 2024-11-01 2025-10-31 02894293 2023-10-31 02894293 2024-10-31 02894293 2023-11-01 2024-10-31 02894293 frs-core:CurrentFinancialInstruments 2024-10-31 02894293 frs-core:RevaluationReserve 2024-10-31 02894293 frs-core:ShareCapital 2024-10-31 02894293 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 02894293 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 02894293
Atticbest Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Annie Jacobs Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02894293
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,452 52,559
64,452 52,559
CURRENT ASSETS
Debtors 5 - 3,964
Cash at bank and in hand 525,376 506,016
525,376 509,980
Creditors: Amounts Falling Due Within One Year 6 (38,291 ) (38,258 )
NET CURRENT ASSETS (LIABILITIES) 487,085 471,722
TOTAL ASSETS LESS CURRENT LIABILITIES 551,537 524,281
NET ASSETS 551,537 524,281
CAPITAL AND RESERVES
Called up share capital 7 18 18
Revaluation reserve 8 32,599 -
Profit and Loss Account 518,920 524,263
SHAREHOLDERS' FUNDS 551,537 524,281
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Martin Peers
Director
19/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Atticbest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02894293 . The registered office is Gotham Farm, Chiselhampton, Oxfordshire, OX44 7XG.
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:
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 50% OC
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
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 18)
24 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 November 2024 1,008,684 51,050 15,202 2,085 1,077,021
Additions - - 847 463 1,310
Revaluation - (12,550 ) - - (12,550 )
As at 31 October 2025 1,008,684 38,500 16,049 2,548 1,065,781
Depreciation
As at 1 November 2024 963,010 45,149 14,594 1,709 1,024,462
Provided during the period 11,419 9,625 364 608 22,016
Disposals - (45,149 ) - - (45,149 )
As at 31 October 2025 974,429 9,625 14,958 2,317 1,001,329
Net Book Value
As at 31 October 2025 34,255 28,875 1,091 231 64,452
As at 1 November 2024 45,674 5,901 608 376 52,559
5. Debtors
2025 2024
£ £
Due within one year
VAT - 3,964
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 2
Corporation tax 11,971 12,869
Other taxes and social security 1,978 1,390
VAT 830 -
Net wages - 484
Other creditors (1) 23,513 23,513
38,291 38,258
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 18 18
Page 4
Page 5
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 - 524,263
Profit for year - 39,657
Deficit on revaluation 32,599 -
Other comprehensive income for the year 32,599 -
Total comprehensive income for the year 32,599 39,657
Dividends paid - (45,000)
As at 31 October 2025 32,599 518,920
Page 5