Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 NI647832 Mr William McDevitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI647832 2024-08-31 NI647832 2025-08-31 NI647832 2024-09-01 2025-08-31 NI647832 frs-core:CurrentFinancialInstruments 2025-08-31 NI647832 frs-core:Non-currentFinancialInstruments 2025-08-31 NI647832 frs-core:PlantMachinery 2025-08-31 NI647832 frs-core:PlantMachinery 2024-09-01 2025-08-31 NI647832 frs-core:PlantMachinery 2024-08-31 NI647832 frs-core:ShareCapital 2025-08-31 NI647832 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI647832 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI647832 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 NI647832 frs-bus:SmallEntities 2024-09-01 2025-08-31 NI647832 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI647832 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI647832 frs-bus:Director1 2024-09-01 2025-08-31 NI647832 frs-countries:NorthernIreland 2024-09-01 2025-08-31 NI647832 2023-08-31 NI647832 2024-08-31 NI647832 2023-09-01 2024-08-31 NI647832 frs-core:CurrentFinancialInstruments 2024-08-31 NI647832 frs-core:Non-currentFinancialInstruments 2024-08-31 NI647832 frs-core:ShareCapital 2024-08-31 NI647832 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: NI647832
Aeroblue Software Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Satori Accounting
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: NI647832
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,142 16,804
10,142 16,804
CURRENT ASSETS
Debtors 5 7,943 21,676
Cash at bank and in hand 29,648 29,235
37,591 50,911
Creditors: Amounts Falling Due Within One Year 6 (20,313 ) (20,409 )
NET CURRENT ASSETS (LIABILITIES) 17,278 30,502
TOTAL ASSETS LESS CURRENT LIABILITIES 27,420 47,306
Creditors: Amounts Falling Due After More Than One Year 7 (14,102 ) (19,162 )
NET ASSETS 13,318 28,144
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement 13,118 27,944
SHAREHOLDERS' FUNDS 13,318 28,144
Page 1
Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr William McDevitt
Director
19 November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aeroblue Software Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI647832 . The registered office is The Innovation Centre, Bay Road, Derry, BT48 7TG.
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% Straight Line/33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 26,629
Additions 91
As at 31 August 2025 26,720
Depreciation
As at 1 September 2024 9,825
Provided during the period 6,753
As at 31 August 2025 16,578
Net Book Value
As at 31 August 2025 10,142
As at 1 September 2024 16,804
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,600 5,920
Other debtors 343 15,756
7,943 21,676
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4 4,857
Bank loans and overdrafts 11,382 6,000
Other loans - 7,309
Other creditors 613 211
Taxation and social security 8,314 2,032
20,313 20,409
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 9,101 11,552
Other creditors 5,001 7,610
14,102 19,162
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 4