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 03922272 Mr Nigel Warren Miss Susan Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03922272 2024-03-31 03922272 2025-03-31 03922272 2024-04-01 2025-03-31 03922272 frs-core:CurrentFinancialInstruments 2025-03-31 03922272 frs-core:Non-currentFinancialInstruments 2025-03-31 03922272 frs-core:BetweenOneFiveYears 2025-03-31 03922272 frs-core:ComputerEquipment 2025-03-31 03922272 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03922272 frs-core:ComputerEquipment 2024-03-31 03922272 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03922272 frs-core:MotorVehicles 2025-03-31 03922272 frs-core:MotorVehicles 2024-04-01 2025-03-31 03922272 frs-core:MotorVehicles 2024-03-31 03922272 frs-core:PlantMachinery 2025-03-31 03922272 frs-core:PlantMachinery 2024-04-01 2025-03-31 03922272 frs-core:PlantMachinery 2024-03-31 03922272 frs-core:ShareCapital 2025-03-31 03922272 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03922272 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03922272 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03922272 frs-bus:SmallEntities 2024-04-01 2025-03-31 03922272 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03922272 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03922272 frs-bus:Director1 2024-04-01 2025-03-31 03922272 frs-bus:Director2 2024-04-01 2025-03-31 03922272 frs-countries:EnglandWales 2024-04-01 2025-03-31 03922272 2023-03-31 03922272 2024-03-31 03922272 2023-04-01 2024-03-31 03922272 frs-core:CurrentFinancialInstruments 2024-03-31 03922272 frs-core:Non-currentFinancialInstruments 2024-03-31 03922272 frs-core:BetweenOneFiveYears 2024-03-31 03922272 frs-core:ShareCapital 2024-03-31 03922272 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03922272
N J Warren Limited
Financial Statements
For The Year Ended 31 March 2025
Trek Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03922272
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,267 79,030
121,267 79,030
CURRENT ASSETS
Stocks 5 230,377 230,377
Debtors 6 9,698 (187,395 )
Cash at bank and in hand 151,067 37,275
391,142 80,257
Creditors: Amounts Falling Due Within One Year 7 (688,403 ) (367,263 )
NET CURRENT ASSETS (LIABILITIES) (297,261 ) (287,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES (175,994 ) (207,976 )
Creditors: Amounts Falling Due After More Than One Year 8 (39,568 ) 15,446
NET LIABILITIES (215,562 ) (192,530 )
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account (216,562 ) (193,530 )
SHAREHOLDERS' FUNDS (215,562) (192,530)
Page 1
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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 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 Nigel Warren
Director
12th December 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
N J Warren Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03922272 . The registered office is 14 & 15 Southernhay West, Exeter, EX1 1PL.
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:
Plant & Machinery 18% Reducing Balance
Motor Vehicles 18% Reducing Balance
Fixtures & Fittings 18% Reducing Balance
Computer Equipment 18% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 6,984 108,670 823 116,477
Additions - 67,275 1,582 68,857
As at 31 March 2025 6,984 175,945 2,405 185,334
Depreciation
As at 1 April 2024 3,722 33,437 288 37,447
Provided during the period 587 25,652 381 26,620
As at 31 March 2025 4,309 59,089 669 64,067
Net Book Value
As at 31 March 2025 2,675 116,856 1,736 121,267
As at 1 April 2024 3,262 75,233 535 79,030
5. Stocks
2025 2024
£ £
Stock 230,377 230,377
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 9,698 78,026
Due after more than one year
Other debtors - (265,421)
9,698 (187,395 )
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,275 1,276
Other creditors 687,128 365,987
688,403 367,263
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 57,514 2,500
Other loans (17,946 ) (17,946 )
39,568 (15,446 )
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 57,514 2,500
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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