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 09358291 Mr Stephen Horler Mrs Joan Horler Mr Karl Horler Mr Robert Horler Mrs Gemma Card Mrs Gemma Card iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09358291 2024-03-31 09358291 2025-03-31 09358291 2024-04-01 2025-03-31 09358291 frs-core:CurrentFinancialInstruments 2025-03-31 09358291 frs-core:ComputerEquipment 2025-03-31 09358291 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09358291 frs-core:ComputerEquipment 2024-03-31 09358291 frs-core:FurnitureFittings 2025-03-31 09358291 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09358291 frs-core:FurnitureFittings 2024-03-31 09358291 frs-core:NetGoodwill 2025-03-31 09358291 frs-core:NetGoodwill 2024-04-01 2025-03-31 09358291 frs-core:NetGoodwill 2024-03-31 09358291 frs-core:MotorVehicles 2025-03-31 09358291 frs-core:MotorVehicles 2024-04-01 2025-03-31 09358291 frs-core:MotorVehicles 2024-03-31 09358291 frs-core:PlantMachinery 2024-04-01 2025-03-31 09358291 frs-core:ShareCapital 2025-03-31 09358291 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09358291 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09358291 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09358291 frs-bus:SmallEntities 2024-04-01 2025-03-31 09358291 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09358291 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09358291 frs-bus:Director1 2024-04-01 2025-03-31 09358291 frs-bus:Director2 2024-04-01 2025-03-31 09358291 frs-bus:Director3 2024-04-01 2025-03-31 09358291 frs-bus:Director4 2024-04-01 2025-03-31 09358291 frs-bus:Director5 2024-04-01 2025-03-31 09358291 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09358291 frs-core:CurrentFinancialInstruments 1 2025-03-31 09358291 frs-countries:EnglandWales 2024-04-01 2025-03-31 09358291 2023-03-31 09358291 2024-03-31 09358291 2023-04-01 2024-03-31 09358291 frs-core:CurrentFinancialInstruments 2024-03-31 09358291 frs-core:ShareCapital 2024-03-31 09358291 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09358291 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 09358291
Frome Reclamation Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Frome Reclamation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Frome Reclamation Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09358291

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,523 |  | 55,781
Tangible Assets | 5 |  | - |  | 11,726
|  |  | 8,523 |  | 67,507
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 35,000 |
Debtors | 7 | 96,257 |  | 77,565 |
Cash at bank and in hand |  | 410,563 |  | 404,065 |
|  | 526,820 |  | 516,630 |
Creditors: Amounts Falling Due Within One Year | 8 | (474,694 ) |  | (482,551 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,126 |  | 34,079
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,649 |  | 101,586
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,442 )
NET ASSETS |  |  | 60,649 |  | 100,144
CAPITAL AND RESERVES
Called up share capital | 9 |  | 5 |  | 5
Profit and Loss Account |  |  | 60,644 |  | 100,139
SHAREHOLDERS' FUNDS |  |  | 60,649 |  | 100,144

Page 1
Page 2
Frome Reclamation Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 Stephen Horler Director
09/12/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Frome Reclamation Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Frome Reclamation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09358291 . The registered office is Unit D2 Southgate, Commerce Park, Frome, BA11 2RY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .10... 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 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 | over 4 years
Motor Vehicles | over 4 years
Fixtures & Fittings | over 7 years
Computer Equipment | over 5 years

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Frome Reclamation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 85,227
As at 31 March 2025 | 85,227
Amortisation
As at 1 April 2024 | 29,446
Provided during the period | 47,258
As at 31 March 2025 | 76,704
Net Book Value
As at 31 March 2025 | 8,523
As at 1 April 2024 | 55,781

Page 4
Page 5
Frome Reclamation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 220,471 | 661 | 718 | 221,850
Disposals | - | (234 ) | - | (234 )
As at 31 March 2025 | 220,471 | 427 | 718 | 221,616
Depreciation
As at 1 April 2024 | 208,745 | 661 | 718 | 210,124
Provided during the period | 11,726 | - | - | 11,726
Disposals | - | (234 ) | - | (234 )
As at 31 March 2025 | 220,471 | 427 | 718 | 221,616
Net Book Value
As at 31 March 2025 | - | - | - | -
As at 1 April 2024 | 11,726 | - | - | 11,726

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 20,000 |  | 35,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90,443 |  | 71,113
Prepayments and accrued income | 5,814 |  | 5,144
Directors' loan accounts | - |  | 1,308
| 96,257 |  | 77,565

Page 5
Page 6
Frome Reclamation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 36,807
Corporation tax | 59,491 |  | 21,487
Other taxes and social security | 706 |  | 510
VAT | 47,647 |  | 52,801
Net wages | 647 |  | 1,075
Other creditors | 80 |  | 80
Pensions payable | 33 |  | 23
Accruals and deferred income | 4,543 |  | 9,110
Directors' loan accounts | 26,671 |  | 25,632
Intercompany - KRG | 334,876 |  | 335,026
| 474,694 |  | 482,551

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 6