Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08939498 Mr Andreas Struggl iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08939498 2024-03-31 08939498 2025-03-31 08939498 2024-04-01 2025-03-31 08939498 frs-core:CurrentFinancialInstruments 2025-03-31 08939498 frs-core:Non-currentFinancialInstruments 2025-03-31 08939498 frs-core:FurnitureFittings 2025-03-31 08939498 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08939498 frs-core:FurnitureFittings 2024-03-31 08939498 frs-core:RevaluationReserve 2024-04-01 2025-03-31 08939498 frs-core:RevaluationReserve 2024-03-31 08939498 frs-core:RevaluationReserve 2025-03-31 08939498 frs-core:ShareCapital 2025-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08939498 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08939498 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08939498 frs-bus:SmallEntities 2024-04-01 2025-03-31 08939498 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08939498 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08939498 frs-core:CostValuation 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 08939498 frs-core:CostValuation 2025-03-31 08939498 frs-core:ListedExchangeTraded 2025-03-31 08939498 frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 08939498 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 08939498 frs-core:UnlistedNon-exchangeTraded 2025-03-31 08939498 frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 08939498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 08939498 frs-bus:Director1 2024-04-01 2025-03-31 08939498 frs-countries:EnglandWales 2024-04-01 2025-03-31 08939498 2023-03-31 08939498 2024-03-31 08939498 2023-04-01 2024-03-31 08939498 frs-core:CurrentFinancialInstruments 2024-03-31 08939498 frs-core:Non-currentFinancialInstruments 2024-03-31 08939498 frs-core:RevaluationReserve 2024-03-31 08939498 frs-core:ShareCapital 2024-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08939498
ARS Capital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08939498
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 197 232
Investments 5 1,989,991 1,950,679
1,990,188 1,950,911
CURRENT ASSETS
Cash at bank and in hand 26,106 3,134
26,106 3,134
Creditors: Amounts Falling Due Within One Year 6 (3,309 ) (1,879 )
NET CURRENT ASSETS (LIABILITIES) 22,797 1,255
TOTAL ASSETS LESS CURRENT LIABILITIES 2,012,985 1,952,166
Creditors: Amounts Falling Due After More Than One Year 7 (898,783 ) (914,732 )
NET ASSETS 1,114,202 1,037,434
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Revaluation reserve 9 835,245 795,933
Profit and Loss Account 277,957 240,501
SHAREHOLDERS' FUNDS 1,114,202 1,037,434
Page 1
Page 2
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 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 Andreas Struggl
Director
01/12/2025
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
ARS Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08939498 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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. 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:
Fixtures & Fittings 15% WDV
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 1,000
As at 31 March 2025 1,000
Depreciation
As at 1 April 2024 768
Provided during the period 35
As at 31 March 2025 803
Net Book Value
As at 31 March 2025 197
As at 1 April 2024 232
Page 3
Page 4
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 April 2024 1,753,625 197,054 1,950,679
Revaluations 43,275 (3,963 ) 39,312
As at 31 March 2025 1,796,900 193,091 1,989,991
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 1,796,900 193,091 1,989,991
As at 1 April 2024 1,753,625 197,054 1,950,679
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,380 1,320
Director's loan account 1,929 559
3,309 1,879
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 898,783 914,732
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4
Page 5
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2024 795,933 240,501
Profit for the year and total comprehensive income - 76,768
Transfer from revaluation reserve - (39,312)
Transfer to/from Profit & Loss Account 39,312 -
As at 31 March 2025 835,245 277,957
Page 5