Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 February 2023 false 1 April 2024 31 March 2025 31 March 2025 07461403 Mrs Sonia Bowen-Perkins Mr Tomas Bowen-Perkins Dr Rachel Alder Mr Alexander Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07461403 2024-03-31 07461403 2025-03-31 07461403 2024-04-01 2025-03-31 07461403 frs-core:Non-currentFinancialInstruments 2025-03-31 07461403 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07461403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07461403 frs-core:MotorVehicles 2024-04-01 2025-03-31 07461403 frs-core:PlantMachinery 2024-04-01 2025-03-31 07461403 frs-core:ShareCapital 2025-03-31 07461403 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07461403 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07461403 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07461403 frs-bus:SmallEntities 2024-04-01 2025-03-31 07461403 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07461403 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07461403 frs-bus:Director1 2024-04-01 2025-03-31 07461403 frs-bus:Director1 2024-03-31 07461403 frs-bus:Director1 2025-03-31 07461403 frs-bus:Director2 2024-04-01 2025-03-31 07461403 frs-bus:Director2 2024-03-31 07461403 frs-bus:Director2 2025-03-31 07461403 frs-bus:Director3 2024-04-01 2025-03-31 07461403 frs-bus:Director4 2024-04-01 2025-03-31 07461403 frs-countries:EnglandWales 2024-04-01 2025-03-31 07461403 2023-01-31 07461403 2024-03-31 07461403 2023-02-01 2024-03-31 07461403 frs-core:Non-currentFinancialInstruments 2024-03-31 07461403 frs-core:ShareCapital 2024-03-31 07461403 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07461403
ACT Property Services Ltd
Unaudited 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: 07461403
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,319 241,437
232,319 241,437
CURRENT ASSETS
Debtors 527,039 510,024
Cash at bank and in hand 204,409 130,382
731,448 640,406
Creditors: Amounts Falling Due Within One Year (417,153 ) (363,486 )
NET CURRENT ASSETS (LIABILITIES) 314,295 276,920
TOTAL ASSETS LESS CURRENT LIABILITIES 546,614 518,357
Creditors: Amounts Falling Due After More Than One Year - (25,879 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,308 ) (60,359 )
NET ASSETS 493,306 432,119
CAPITAL AND RESERVES
Called up share capital 5 400 400
Profit and Loss Account 492,906 431,719
SHAREHOLDERS' FUNDS 493,306 432,119
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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 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.
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
Mr Tomas Bowen-Perkins
Director
Mr Alexander Jackson
Director
18/12/2025
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
ACT Property Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07461403 . The registered office is Old Gospel Hall, 115a Anyards Road, Cobham, KT11 2LJ.
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.
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 10% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Straight Line
2.4. 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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2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  23 (2024: 25)
23 25
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 595,057
Additions 66,640
As at 31 March 2025 661,697
Depreciation
As at 1 April 2024 353,620
Provided during the period 75,758
As at 31 March 2025 429,378
Net Book Value
As at 31 March 2025 232,319
As at 1 April 2024 241,437
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5. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 400 400
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Tomas Bowen-Perkins 103,566 183,202 178,836 - 107,932
Mr Alexander Jackson 103,566 183,202 178,836 - 107,932
The above loan is unsecured, and repayable on demand. Interest is charged on the loan at the beneficial loan interest rate as set by HM Revenue and Customs as applicable.
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