Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08531516 Mr Calum Mackichan Mr Keith Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08531516 2024-06-30 08531516 2025-06-30 08531516 2024-07-01 2025-06-30 08531516 frs-core:CurrentFinancialInstruments 2025-06-30 08531516 frs-core:Non-currentFinancialInstruments 2025-06-30 08531516 frs-core:BetweenOneFiveYears 2025-06-30 08531516 frs-core:ComputerEquipment 2025-06-30 08531516 frs-core:ComputerEquipment 2024-07-01 2025-06-30 08531516 frs-core:ComputerEquipment 2024-06-30 08531516 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 08531516 frs-core:FurnitureFittings 2025-06-30 08531516 frs-core:FurnitureFittings 2024-07-01 2025-06-30 08531516 frs-core:FurnitureFittings 2024-06-30 08531516 frs-core:NetGoodwill 2025-06-30 08531516 frs-core:NetGoodwill 2024-07-01 2025-06-30 08531516 frs-core:NetGoodwill 2024-06-30 08531516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 08531516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 08531516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 08531516 frs-core:MotorVehicles 2025-06-30 08531516 frs-core:MotorVehicles 2024-07-01 2025-06-30 08531516 frs-core:MotorVehicles 2024-06-30 08531516 frs-core:OtherResidualIntangibleAssets 2025-06-30 08531516 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 08531516 frs-core:OtherResidualIntangibleAssets 2024-06-30 08531516 frs-core:PlantMachinery 2025-06-30 08531516 frs-core:PlantMachinery 2024-07-01 2025-06-30 08531516 frs-core:PlantMachinery 2024-06-30 08531516 frs-core:WithinOneYear 2025-06-30 08531516 frs-core:ShareCapital 2025-06-30 08531516 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08531516 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08531516 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08531516 frs-bus:SmallEntities 2024-07-01 2025-06-30 08531516 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08531516 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08531516 frs-bus:Director1 2024-07-01 2025-06-30 08531516 frs-bus:Director2 2024-07-01 2025-06-30 08531516 frs-countries:EnglandWales 2024-07-01 2025-06-30 08531516 2023-06-30 08531516 2024-06-30 08531516 2023-07-01 2024-06-30 08531516 frs-core:CurrentFinancialInstruments 2024-06-30 08531516 frs-core:Non-currentFinancialInstruments 2024-06-30 08531516 frs-core:BetweenOneFiveYears 2024-06-30 08531516 frs-core:WithinOneYear 2024-06-30 08531516 frs-core:ShareCapital 2024-06-30 08531516 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08531516
Patterson Arc Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08531516
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,617 4,857
Tangible Assets 5 467,354 207,222
470,971 212,079
CURRENT ASSETS
Stocks 6 117,279 130,790
Debtors 7 160,247 124,739
Cash at bank and in hand 691,606 676,751
969,132 932,280
Creditors: Amounts Falling Due Within One Year 8 (336,432 ) (316,046 )
NET CURRENT ASSETS (LIABILITIES) 632,700 616,234
TOTAL ASSETS LESS CURRENT LIABILITIES 1,103,671 828,313
Creditors: Amounts Falling Due After More Than One Year 9 (8,290 ) (8,397 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - (1,412 )
Deferred Taxation (32,233 ) -
NET ASSETS 1,063,148 818,504
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,063,048 818,404
SHAREHOLDERS' FUNDS 1,063,148 818,504
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 Keith Patterson
Director
4th December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Patterson Arc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08531516 . The registered office is 9 Byford Court, Crockatt Road, Hadleigh, Suffolk, IP7 6RD.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are carried at cost less accumulated amortisation and imparement losses. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Freehold 2% Straight Line
Plant & Machinery 33% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.6. 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.
2.7. 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.
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2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 19)
18 19
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 July 2024 50,000 12,400 62,400
As at 30 June 2025 50,000 12,400 62,400
Amortisation
As at 1 July 2024 50,000 7,543 57,543
Provided during the period - 1,240 1,240
As at 30 June 2025 50,000 8,783 58,783
Net Book Value
As at 30 June 2025 - 3,617 3,617
As at 1 July 2024 - 4,857 4,857
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2024 113,703 197,934 68,520 20,517
Additions 273,718 10,604 29,895 1,403
Disposals - (18,559 ) (3,640 ) (3,301 )
As at 30 June 2025 387,421 189,979 94,775 18,619
Depreciation
As at 1 July 2024 31,287 133,765 34,396 4,243
...CONTINUED
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Page 5
Provided during the period 17,002 15,208 12,232 2,201
Disposals - (14,437 ) (3,496 ) (1,426 )
As at 30 June 2025 48,289 134,536 43,132 5,018
Net Book Value
As at 30 June 2025 339,132 55,443 51,643 13,601
As at 1 July 2024 82,416 64,169 34,124 16,274
Computer Equipment Total
£ £
Cost
As at 1 July 2024 24,458 425,132
Additions 235 315,855
Disposals (9,010 ) (34,510 )
As at 30 June 2025 15,683 706,477
Depreciation
As at 1 July 2024 14,219 217,910
Provided during the period 1,327 47,970
Disposals (7,398 ) (26,757 )
As at 30 June 2025 8,148 239,123
Net Book Value
As at 30 June 2025 7,535 467,354
As at 1 July 2024 10,239 207,222
6. Stocks
2025 2024
£ £
Stock and work in progress 117,279 130,790
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 133,638 94,921
Other debtors 26,609 29,818
160,247 124,739
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,280 20,685
Trade creditors 110,549 88,303
Amounts owed to group undertakings 1,674 55
Other creditors 34,055 49,581
Taxation and social security 185,874 157,422
336,432 316,046
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,290 8,397
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,280 20,685
Later than one year and not later than five years 8,290 8,397
12,570 29,082
12,570 29,082
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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