Acorah Software Products - Accounts Production 16.6.950 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12313687 Mr Charles Campbell Mr Nathan Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12313687 2023-12-31 12313687 2024-12-31 12313687 2024-01-01 2024-12-31 12313687 frs-core:CurrentFinancialInstruments 2024-12-31 12313687 frs-core:Non-currentFinancialInstruments 2024-12-31 12313687 frs-core:ComputerEquipment 2024-12-31 12313687 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12313687 frs-core:ComputerEquipment 2023-12-31 12313687 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 12313687 frs-core:OtherResidualIntangibleAssets 2024-12-31 12313687 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 12313687 frs-core:OtherResidualIntangibleAssets 2023-12-31 12313687 frs-core:ShareCapital 2024-12-31 12313687 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12313687 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12313687 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12313687 frs-bus:SmallEntities 2024-01-01 2024-12-31 12313687 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12313687 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12313687 frs-core:ListedExchangeTraded 2024-12-31 12313687 frs-core:ListedExchangeTraded 2023-12-31 12313687 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 12313687 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 12313687 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12313687 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 12313687 frs-bus:Director1 2024-01-01 2024-12-31 12313687 frs-bus:Director2 2024-01-01 2024-12-31 12313687 frs-countries:EnglandWales 2024-01-01 2024-12-31 12313687 2022-12-31 12313687 2023-12-31 12313687 2023-01-01 2023-12-31 12313687 frs-core:CurrentFinancialInstruments 2023-12-31 12313687 frs-core:Non-currentFinancialInstruments 2023-12-31 12313687 frs-core:ShareCapital 2023-12-31 12313687 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12313687
Apparatus Software Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12313687
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 946,694 1,084,771
Tangible Assets 5 1,509 -
Investments 6 867 867
949,070 1,085,638
CURRENT ASSETS
Debtors 7 1,037,268 944,438
Cash at bank and in hand 39,894 53,244
1,077,162 997,682
Creditors: Amounts Falling Due Within One Year 8 (61,866 ) (66,090 )
NET CURRENT ASSETS (LIABILITIES) 1,015,296 931,592
TOTAL ASSETS LESS CURRENT LIABILITIES 1,964,366 2,017,230
Creditors: Amounts Falling Due After More Than One Year 9 (2,446,717 ) (2,346,717 )
NET LIABILITIES (482,351 ) (329,487 )
CAPITAL AND RESERVES
Called up share capital 10 100,000 100,000
Profit and Loss Account (582,351 ) (429,487 )
SHAREHOLDERS' FUNDS (482,351) (329,487)
Page 1
Page 2
For the year ending 31 December 2024 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 Nathan Campbell
Director
19/09/2025
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
Apparatus Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12313687 . The registered office is Unit 4 The Joiners Shop, Main Gate Road, The Historic Dockyard, Chatham, ME4 4TZ.
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 are web platform design costs. They are amortised to the profit and loss account over its estimated economic life of 5 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:
Computer Equipment 15% Reducing Balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 5)
3 5
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 1,357,052
Additions 166,666
As at 31 December 2024 1,523,718
Amortisation
As at 1 January 2024 272,281
Provided during the period 304,743
As at 31 December 2024 577,024
...CONTINUED
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Net Book Value
As at 31 December 2024 946,694
As at 1 January 2024 1,084,771
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 -
Additions 1,775
As at 31 December 2024 1,775
Depreciation
As at 1 January 2024 -
Provided during the period 266
As at 31 December 2024 266
Net Book Value
As at 31 December 2024 1,509
As at 1 January 2024 -
6. Investments
Listed
£
Cost
As at 1 January 2024 867
As at 31 December 2024 867
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 867
As at 1 January 2024 867
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 28,951 46,237
Amounts owed by group undertakings 1,004,727 898,009
Other debtors 3,590 192
1,037,268 944,438
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,320 21,780
Other creditors 4,445 25,988
Taxation and social security 47,101 18,322
61,866 66,090
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 2,446,717 2,346,717
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100,000 100,000
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