Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12043858 Mr R Brown Ms L Howlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12043858 2024-06-30 12043858 2025-06-30 12043858 2024-07-01 2025-06-30 12043858 frs-core:CurrentFinancialInstruments 2025-06-30 12043858 frs-core:Non-currentFinancialInstruments 2025-06-30 12043858 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 12043858 frs-core:MotorVehicles 2025-06-30 12043858 frs-core:MotorVehicles 2024-07-01 2025-06-30 12043858 frs-core:MotorVehicles 2024-06-30 12043858 frs-core:OtherResidualIntangibleAssets 2025-06-30 12043858 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 12043858 frs-core:OtherResidualIntangibleAssets 2024-06-30 12043858 frs-core:ShareCapital 2025-06-30 12043858 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12043858 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12043858 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12043858 frs-bus:SmallEntities 2024-07-01 2025-06-30 12043858 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12043858 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12043858 frs-bus:Director1 2024-07-01 2025-06-30 12043858 frs-bus:Director2 2024-07-01 2025-06-30 12043858 frs-countries:EnglandWales 2024-07-01 2025-06-30 12043858 2023-06-30 12043858 2024-06-30 12043858 2023-07-01 2024-06-30 12043858 frs-core:CurrentFinancialInstruments 2024-06-30 12043858 frs-core:Non-currentFinancialInstruments 2024-06-30 12043858 frs-core:ShareCapital 2024-06-30 12043858 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 12043858
Orange Heating Supplies Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12043858
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 9,000
Tangible Assets 5 27,049 31,822
35,049 40,822
CURRENT ASSETS
Stocks 6 207,354 224,687
Debtors 7 153,809 148,221
Cash at bank and in hand 47,864 22,983
409,027 395,891
Creditors: Amounts Falling Due Within One Year 8 (255,812 ) (217,693 )
NET CURRENT ASSETS (LIABILITIES) 153,215 178,198
TOTAL ASSETS LESS CURRENT LIABILITIES 188,264 219,020
Creditors: Amounts Falling Due After More Than One Year 9 (24,812 ) (39,941 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,139 ) (7,956 )
NET ASSETS 158,313 171,123
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 158,312 171,122
SHAREHOLDERS' FUNDS 158,313 171,123
Page 1
Page 2
For the year ending 30 June 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 R Brown
Director
Ms L Howlett
Director
12/12/2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Orange Heating Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12043858 . The registered office is 33 Newton Street, Newton St. Faith , Norwich, Norfolk, NR10 3AD.
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 - Other Intangible
Other intangible assets relates to a website. This is amortised to 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:
Motor Vehicles 25% reducing balance
2.5. 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.
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2.6. 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. 
2.7. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 July 2024 10,000
As at 30 June 2025 10,000
Amortisation
As at 1 July 2024 1,000
Provided during the period 1,000
As at 30 June 2025 2,000
Net Book Value
As at 30 June 2025 8,000
As at 1 July 2024 9,000
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2024 44,274
As at 30 June 2025 44,274
Depreciation
As at 1 July 2024 12,452
Provided during the period 4,773
As at 30 June 2025 17,225
Net Book Value
As at 30 June 2025 27,049
As at 1 July 2024 31,822
6. Stocks
2025 2024
£ £
Stock 207,354 224,687
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 105,399 70,006
Amounts owed by participating interests 40,138 70,766
Other debtors 8,272 7,449
153,809 148,221
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,098 4,696
Trade creditors 156,697 116,718
Bank loans and overdrafts 10,031 10,000
Amounts owed to participating interests 33,209 33,209
Other creditors 41,497 29,737
Taxation and social security 9,280 23,333
255,812 217,693
Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate. 
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,812 29,910
Bank loans - 10,031
24,812 39,941
Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate. 
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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11. Related Party Transactions
Included within debtors are amounts owed by a party related by virtue of common control of £40,138 (2024: £70,766). This loan is unsecured, interest free and repayable on demand. 
Included within creditors are amounts owed to a party related by virtue of common control of £33,209 (2024: £33,209) This loan is unsecured, interest free and repayable on demand. 
Also included in other creditors are amounts owed to the directors of £15,000 (2024: £15,000). These loans are unsecured, interest free and repayable on demand. 
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