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 3554674 Mr Andrew Haines Mr Robert Biggins Mr Barry Haines Mr David Haines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3554674 2024-03-31 3554674 2025-03-31 3554674 2024-04-01 2025-03-31 3554674 frs-core:CurrentFinancialInstruments 2025-03-31 3554674 frs-core:Non-currentFinancialInstruments 2025-03-31 3554674 frs-core:FurnitureFittings 2025-03-31 3554674 frs-core:FurnitureFittings 2024-04-01 2025-03-31 3554674 frs-core:FurnitureFittings 2024-03-31 3554674 frs-core:PlantMachinery 2025-03-31 3554674 frs-core:PlantMachinery 2024-04-01 2025-03-31 3554674 frs-core:PlantMachinery 2024-03-31 3554674 frs-core:CapitalRedemptionReserve 2025-03-31 3554674 frs-core:ShareCapital 2025-03-31 3554674 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 3554674 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 3554674 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 3554674 frs-bus:SmallEntities 2024-04-01 2025-03-31 3554674 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 3554674 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 3554674 frs-bus:Director1 2024-04-01 2025-03-31 3554674 frs-bus:Director2 2024-04-01 2025-03-31 3554674 frs-bus:Director3 2024-04-01 2025-03-31 3554674 frs-bus:Director4 2024-04-01 2025-03-31 3554674 frs-countries:EnglandWales 2024-04-01 2025-03-31 3554674 2023-03-31 3554674 2024-03-31 3554674 2023-04-01 2024-03-31 3554674 frs-core:CurrentFinancialInstruments 2024-03-31 3554674 frs-core:Non-currentFinancialInstruments 2024-03-31 3554674 frs-core:WithinOneYear 2024-03-31 3554674 frs-core:CapitalRedemptionReserve 2024-03-31 3554674 frs-core:ShareCapital 2024-03-31 3554674 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 3554674
Arboles UK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Arboles UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Arboles UK Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 3554674

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 7,734
|  |  | - |  | 7,734
CURRENT ASSETS
Stocks | 5 | - |  | 44,196 |
Debtors | 6 | 239,711 |  | 626,468 |
Cash at bank and in hand |  | 18,582 |  | 76,889 |
|  | 258,293 |  | 747,553 |
Creditors: Amounts Falling Due Within One Year | 7 | (48,897 ) |  | (372,545 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 209,396 |  | 375,008
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 209,396 |  | 382,742
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,071 ) |  | (14,129 )
NET ASSETS |  |  | 206,325 |  | 368,613
CAPITAL AND RESERVES
Called up share capital | 9 |  | 275 |  | 300
Capital redemption reserve |  |  | 25 |  | -
Profit and Loss Account |  |  | 206,025 |  | 368,313
SHAREHOLDERS' FUNDS |  |  | 206,325 |  | 368,613

Page 1
Page 2
Arboles UK 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 Robert Biggins Director
22/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arboles UK Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Arboles UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3554674 . The registered office is Unit 56 Flexspace, Manchester Road, Bolton , BL3 2NZ.
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
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.
Assets held under finance leases are depreciated in the same way as owned assets.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
The depreciation rates generally applicable are:

Plant & Machinery | 15%-33.3% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2.5. 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.
Page 3
Page 4
Arboles UK 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 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 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: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 39,435 | 42,981 | 82,416
As at 31 March 2025 | 39,435 | 42,981 | 82,416
Depreciation
As at 1 April 2024 | 35,243 | 39,439 | 74,682
Provided during the period | 4,192 | 3,542 | 7,734
As at 31 March 2025 | 39,435 | 42,981 | 82,416
Net Book Value
As at 31 March 2025 | - | - | -
As at 1 April 2024 | 4,192 | 3,542 | 7,734

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | - |  | 44,196

Page 4
Page 5
Arboles UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 275,191
Prepayments and accrued income | - |  | 2,737
Other debtors | 238,384 |  | 348,540
VAT | 1,327 |  | -
| 239,711 |  | 626,468

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 165,544
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 24,600 |  | 76,143
Other taxes and social security | 7,230 |  | 17,888
VAT | - |  | 73,632
Accruals and deferred income | 5,417 |  | 25,314
Directors' loan accounts | 1,650 |  | 4,024
| 48,897 |  | 372,545

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,071 |  | 14,129

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 275 |  | 300

10. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 13,387
| - |  | 13,387

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