Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05747998 D J Rogerson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05747998 2024-03-31 05747998 2025-03-31 05747998 2024-04-01 2025-03-31 05747998 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05747998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05747998 frs-core:RevaluationReserve 2025-03-31 05747998 frs-core:ShareCapital 2025-03-31 05747998 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05747998 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05747998 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 05747998 frs-bus:SmallEntities 2024-04-01 2025-03-31 05747998 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05747998 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05747998 frs-core:CostValuation 2024-03-31 05747998 frs-core:AdditionsToInvestments 2025-03-31 05747998 frs-core:DisposalsRepaymentsInvestments 2025-03-31 05747998 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-03-31 05747998 frs-core:CostValuation 2025-03-31 05747998 frs-bus:Director1 2024-04-01 2025-03-31 05747998 frs-countries:EnglandWales 2024-04-01 2025-03-31 05747998 2023-03-31 05747998 2024-03-31 05747998 2023-04-01 2024-03-31 05747998 frs-core:RevaluationReserve 2024-03-31 05747998 frs-core:ShareCapital 2024-03-31 05747998 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05747998
Alignea Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05747998
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,921 11,248
Investments 5 1,950,025 2,402,046
1,957,946 2,413,294
CURRENT ASSETS
Debtors 114 64
Cash at bank and in hand 312,944 329,771
313,058 329,835
Creditors: Amounts Falling Due Within One Year (8,774 ) (12,334 )
NET CURRENT ASSETS (LIABILITIES) 304,284 317,501
TOTAL ASSETS LESS CURRENT LIABILITIES 2,262,230 2,730,795
NET ASSETS 2,262,230 2,730,795
CAPITAL AND RESERVES
Called up share capital 6 4 4
Revaluation reserve - 545,864
Profit and Loss Account 2,262,226 2,184,927
SHAREHOLDERS' FUNDS 2,262,230 2,730,795
Page 1
Page 2
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 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.
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
D J Rogerson
Director
16th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Alignea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05747998 . The registered office is Tickton Lodge, 8 Bellevue Road, Clevedon, BS21 7NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below and in accordance with 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.
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:
Leasehold 2%
Fixtures & Fittings 25%
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.
2.5. Taxation
Corporation 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.
...CONTINUED
Page 3
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 51,986
As at 31 March 2025 51,986
Depreciation
As at 1 April 2024 40,738
Provided during the period 3,327
As at 31 March 2025 44,065
Net Book Value
As at 31 March 2025 7,921
As at 1 April 2024 11,248
5. Investments
Total
£
Cost
As at 1 April 2024 2,402,046
Additions 478,508
Disposals (443,905 )
Fair value adjustments (486,624 )
As at 31 March 2025 1,950,025
Provision
As at 1 April 2024 -
As at 31 March 2025 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 1,950,025
As at 1 April 2024 2,402,046
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 5