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 07094307 Mr A L Curran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07094307 2024-03-31 07094307 2025-03-31 07094307 2024-04-01 2025-03-31 07094307 frs-core:CurrentFinancialInstruments 2025-03-31 07094307 frs-core:ComputerEquipment 2025-03-31 07094307 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07094307 frs-core:ComputerEquipment 2024-03-31 07094307 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 07094307 frs-core:FurnitureFittings 2025-03-31 07094307 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07094307 frs-core:FurnitureFittings 2024-03-31 07094307 frs-core:NetGoodwill 2025-03-31 07094307 frs-core:NetGoodwill 2024-04-01 2025-03-31 07094307 frs-core:NetGoodwill 2024-03-31 07094307 frs-core:OtherResidualIntangibleAssets 2025-03-31 07094307 frs-core:OtherResidualIntangibleAssets 2024-03-31 07094307 frs-core:ShareCapital 2025-03-31 07094307 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07094307 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07094307 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07094307 frs-bus:SmallEntities 2024-04-01 2025-03-31 07094307 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07094307 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07094307 frs-bus:Director1 2024-04-01 2025-03-31 07094307 frs-countries:EnglandWales 2024-04-01 2025-03-31 07094307 2023-03-31 07094307 2024-03-31 07094307 2023-04-01 2024-03-31 07094307 frs-core:CurrentFinancialInstruments 2024-03-31 07094307 frs-core:ShareCapital 2024-03-31 07094307 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07094307
Architectural Corporate Draughting 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: 07094307
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,635 1,801
1,635 1,801
CURRENT ASSETS
Debtors 6 21,836 19,919
Cash at bank and in hand 12,683 13,825
34,519 33,744
Creditors: Amounts Falling Due Within One Year 7 (24,023 ) (27,837 )
NET CURRENT ASSETS (LIABILITIES) 10,496 5,907
TOTAL ASSETS LESS CURRENT LIABILITIES 12,131 7,708
PROVISIONS FOR LIABILITIES
Deferred Taxation (409 ) (450 )
NET ASSETS 11,722 7,258
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 11,622 7,158
SHAREHOLDERS' FUNDS 11,722 7,258
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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 A L Curran
Director
05/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Architectural Corporate Draughting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07094307 . The registered office is 18 English Walls, Oswestry, Shropshire, SY11 2PA.
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 has been amortised to profit and loss account over its estimated economic life of five years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences.  They have been amortised to profit and loss account over the estimated economic life of five years.
2.5. 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 33% reducing balance
Computer Equipment 33% reducing balance
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 20,000 20,000 40,000
As at 31 March 2025 20,000 20,000 40,000
Amortisation
As at 1 April 2024 20,000 20,000 40,000
As at 31 March 2025 20,000 20,000 40,000
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - - -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 16,216 14,825 31,041
Additions - 638 638
As at 31 March 2025 16,216 15,463 31,679
Depreciation
As at 1 April 2024 15,087 14,153 29,240
Provided during the period 372 432 804
As at 31 March 2025 15,459 14,585 30,044
Net Book Value
As at 31 March 2025 757 878 1,635
As at 1 April 2024 1,129 672 1,801
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,611 19,742
Prepayments and accrued income 225 177
21,836 19,919
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 81 15
Corporation tax 12,445 11,689
Other taxes and social security 144 -
VAT 8,308 7,643
Accruals and deferred income 1,300 1,628
Director's loan account 1,745 6,862
24,023 27,837
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
National Westminster Bank PLC holds a floating charge over the assets of the company in respect of a loan of £97,500 to Architectural Commercial Developments Limited of whom Mr A L Curran is a director.
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