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 05338279 Dr A L Burrows Mrs K D Burrows Mrs K D Burrows iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05338279 2024-03-31 05338279 2025-03-31 05338279 2024-04-01 2025-03-31 05338279 frs-core:CurrentFinancialInstruments 2025-03-31 05338279 frs-core:ComputerEquipment 2025-03-31 05338279 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05338279 frs-core:ComputerEquipment 2024-03-31 05338279 frs-core:ShareCapital 2025-03-31 05338279 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05338279 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05338279 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05338279 frs-bus:SmallEntities 2024-04-01 2025-03-31 05338279 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05338279 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05338279 frs-core:UnlistedNon-exchangeTraded 2025-03-31 05338279 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338279 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338279 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 05338279 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338279 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05338279 frs-bus:Director1 2024-04-01 2025-03-31 05338279 frs-bus:Director2 2024-04-01 2025-03-31 05338279 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05338279 frs-countries:EnglandWales 2024-04-01 2025-03-31 05338279 2023-03-31 05338279 2024-03-31 05338279 2023-04-01 2024-03-31 05338279 frs-core:CurrentFinancialInstruments 2024-03-31 05338279 frs-core:ShareCapital 2024-03-31 05338279 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05338279
Aubrey Burrows & Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Compton Hardwick Ltd
17 Hillside
Sawston
CB22 3BL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05338279
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 3,744 3,744
3,744 3,744
CURRENT ASSETS
Debtors 6 17,038 39,924
Cash at bank and in hand 92,734 84,013
109,772 123,937
Creditors: Amounts Falling Due Within One Year 7 (54,961 ) (13,191 )
NET CURRENT ASSETS (LIABILITIES) 54,811 110,746
TOTAL ASSETS LESS CURRENT LIABILITIES 58,555 114,490
NET ASSETS 58,555 114,490
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 58,455 114,390
SHAREHOLDERS' FUNDS 58,555 114,490
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
Dr A L Burrows
Director
05/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aubrey Burrows & Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05338279 . The registered office is 4 St Georges Drive, Rickinghall, Diss, Norfolk, IP22 1AY.
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. 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:
Computer Equipment Over 3 years
2.4. 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: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 28,035
As at 31 March 2025 28,035
Depreciation
As at 1 April 2024 28,035
As at 31 March 2025 28,035
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
Page 2
Page 3
5. Investments
Unlisted
£
Cost
As at 1 April 2024 3,744
As at 31 March 2025 3,744
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 3,744
As at 1 April 2024 3,744
The company owns 20,000 shares in Ab Nanol Technologies Oy, a company registered in Finland, which represents less than a 1% holding.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,755 39,924
Other debtors 283 -
17,038 39,924
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security - 2,431
Other creditors 11,453 9,884
Directors' loan accounts 43,508 876
54,961 13,191
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3