Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC369580 F Bryant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC369580 2024-03-31 SC369580 2025-03-31 SC369580 2024-04-01 2025-03-31 SC369580 frs-core:CurrentFinancialInstruments 2025-03-31 SC369580 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 SC369580 frs-core:FurnitureFittings 2025-03-31 SC369580 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC369580 frs-core:FurnitureFittings 2024-03-31 SC369580 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC369580 frs-core:OtherResidualIntangibleAssets 2024-03-31 SC369580 frs-core:ShareCapital 2025-03-31 SC369580 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC369580 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC369580 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC369580 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC369580 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC369580 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC369580 frs-bus:Director1 2024-04-01 2025-03-31 SC369580 frs-countries:Scotland 2024-04-01 2025-03-31 SC369580 2023-03-31 SC369580 2024-03-31 SC369580 2023-04-01 2024-03-31 SC369580 frs-core:CurrentFinancialInstruments 2024-03-31 SC369580 frs-core:ShareCapital 2024-03-31 SC369580 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC369580
AberVat Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Infinity Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: SC369580
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 929 400
929 400
CURRENT ASSETS
Debtors 6 52,625 26,242
Cash at bank and in hand 25,167 30,290
77,792 56,532
Creditors: Amounts Falling Due Within One Year 7 (33,306 ) (45,750 )
NET CURRENT ASSETS (LIABILITIES) 44,486 10,782
TOTAL ASSETS LESS CURRENT LIABILITIES 45,415 11,182
NET ASSETS 45,415 11,182
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 45,414 11,181
SHAREHOLDERS' FUNDS 45,415 11,182
For the year ending 31 March 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 her 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
F Bryant
Director
17th October 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AberVat Limited is a private company, limited by shares, incorporated in Scotland, registered number SC369580 . The registered office is 12-16 Albyn Place, Aberdeen, AB10 1PS.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Intangible assets are being amortised evenly over its estimated useful life of 3 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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Fixtures & Fittings 3 years straight line
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
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Page 3
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 2,500
As at 31 March 2025 2,500
Amortisation
As at 1 April 2024 2,500
As at 31 March 2025 2,500
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 6,334
Additions 1,194
Disposals (600 )
As at 31 March 2025 6,928
Depreciation
As at 1 April 2024 5,934
Provided during the period 465
Disposals (400 )
As at 31 March 2025 5,999
Net Book Value
As at 31 March 2025 929
As at 1 April 2024 400
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,575 25,765
Other debtors 43,050 477
52,625 26,242
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 226 1,240
Other creditors 22,915 22,572
Taxation and social security 10,165 21,938
33,306 45,750
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4