Acorah Software Products - Accounts Production 16.7.461 true true 31 March 2024 1 April 2023 false true true 1 April 2024 31 March 2025 31 March 2025 08917265 Mr Richard Southwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08917265 2024-03-31 08917265 2025-03-31 08917265 2024-04-01 2025-03-31 08917265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08917265 frs-core:NetGoodwill 2025-03-31 08917265 frs-core:NetGoodwill 2024-04-01 2025-03-31 08917265 frs-core:NetGoodwill 2024-03-31 08917265 frs-core:ShareCapital 2025-03-31 08917265 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08917265 frs-bus:FullAccounts 2024-04-01 2025-03-31 08917265 frs-bus:FRS102 2024-04-01 2025-03-31 08917265 frs-bus:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 08917265 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08917265 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08917265 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08917265 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08917265 frs-bus:OrdinaryShareClass1 2025-03-31 08917265 frs-bus:Director1 2024-04-01 2025-03-31 08917265 frs-countries:EnglandWales 2024-04-01 2025-03-31 08917265 2023-03-31 08917265 2024-03-31 08917265 2023-04-01 2024-03-31 08917265 frs-core:ShareCapital 2023-03-31 08917265 frs-core:ShareCapital 2024-03-31 08917265 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 08917265
Arbeco Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Director's Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2025.
Principal Activity
The company is dormant and has not traded during the year or subsequent to the year end.
Directors
The director who held office during the year were as follows:
Mr Richard Southwood
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the board
Mr Richard Southwood
Director
16/12/2025
Page 1
Page 2
Balance Sheet
Registered number: 08917265
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 100 100
100 100
NET CURRENT ASSETS (LIABILITIES) 100 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
SHAREHOLDERS' FUNDS 100 100
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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.
On behalf of the board
Mr Richard Southwood
Director
16/12/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital
£
As at 1 April 2023 100
As at 31 March 2024 and 1 April 2024 100
As at 31 March 2025 100
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Arbeco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08917265 . The registered office is Suite C2 Horsted Keynes Business Park, Cinder Hill Lane, Horsted Keynes, RH17 7BA.
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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of finacial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
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.
2.7. Impairment on non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that any asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 4
Page 5
4. Tax on Profit
The tax (credit)/charge on the profit/(loss) for the year was as follows:
2025 2024
£ £
Current tax
UK Corporation Tax - -
The actual (credit)/charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit/(loss) and the standard rate of corporation tax as follows:
2025 2024
£ £
Profit before tax - -
Tax on profit at 0% (UK standard rate) - -
Total tax charge for the period - -
5. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 15,000
As at 31 March 2025 15,000
Amortisation
As at 1 April 2024 15,000
As at 31 March 2025 15,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 100 100
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 5