Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07546698 M A Valli R M Valli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07546698 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 07546698 2024-03-31 07546698 2025-03-31 07546698 2024-04-01 2025-03-31 07546698 frs-core:CurrentFinancialInstruments 2025-03-31 07546698 frs-core:Non-currentFinancialInstruments 2025-03-31 07546698 frs-core:ComputerEquipment 2025-03-31 07546698 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07546698 frs-core:ComputerEquipment 2024-03-31 07546698 frs-core:FurnitureFittings 2025-03-31 07546698 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07546698 frs-core:FurnitureFittings 2024-03-31 07546698 frs-core:NetGoodwill 2025-03-31 07546698 frs-core:NetGoodwill 2024-04-01 2025-03-31 07546698 frs-core:NetGoodwill 2024-03-31 07546698 frs-core:PlantMachinery 2025-03-31 07546698 frs-core:PlantMachinery 2024-04-01 2025-03-31 07546698 frs-core:PlantMachinery 2024-03-31 07546698 frs-core:ShareCapital 2025-03-31 07546698 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07546698 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07546698 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07546698 frs-bus:SmallEntities 2024-04-01 2025-03-31 07546698 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07546698 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07546698 frs-bus:Director1 2024-04-01 2025-03-31 07546698 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07546698 frs-countries:EnglandWales 2024-04-01 2025-03-31 07546698 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 07546698 2023-03-31 07546698 2024-03-31 07546698 2023-04-01 2024-03-31 07546698 frs-core:CurrentFinancialInstruments 2024-03-31 07546698 frs-core:Non-currentFinancialInstruments 2024-03-31 07546698 frs-core:ShareCapital 2024-03-31 07546698 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07546698
Valli Almondbury Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07546698
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 13,718 8,426
13,718 8,426
CURRENT ASSETS
Stocks 6 6,465 6,240
Debtors 7 283,077 213,796
Cash at bank and in hand 2,057 16,254
291,599 236,290
Creditors: Amounts Falling Due Within One Year 8 (155,996 ) (130,714 )
NET CURRENT ASSETS (LIABILITIES) 135,603 105,576
TOTAL ASSETS LESS CURRENT LIABILITIES 149,321 114,002
Creditors: Amounts Falling Due After More Than One Year 9 (20,864 ) (25,558 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,429 ) (2,107 )
NET ASSETS 125,028 86,337
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 125,026 86,335
SHAREHOLDERS' FUNDS 125,028 86,337
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.
On behalf of the board
M A Valli
Director
23/12/2025
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
Valli Almondbury Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07546698 . The registered office is 262-264 Lockwood Road, Huddersfield, West Yorkshire, HD1 3TG.
The presentation currency of the financial statements is the Pound Sterling (£).
The level of rounding used in the financial statements is to the nearest £1. 
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 profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% on cost
2.5. 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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Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 89,191
As at 31 March 2025 89,191
Amortisation
As at 1 April 2024 89,191
As at 31 March 2025 89,191
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 28,606 - 2,908 31,514
Additions 650 7,357 1,052 9,059
As at 31 March 2025 29,256 7,357 3,960 40,573
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2024 20,422 - 2,666 23,088
Provided during the period 2,208 1,104 455 3,767
As at 31 March 2025 22,630 1,104 3,121 26,855
Net Book Value
As at 31 March 2025 6,626 6,253 839 13,718
As at 1 April 2024 8,184 - 242 8,426
6. Stocks
2025 2024
£ £
Stock 6,465 6,240
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,945 17,015
Amounts owed by participating interests 268,497 196,146
Other debtors 635 635
283,077 213,796
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,019 13,197
Bank loans and overdrafts 11,573 4,577
Amounts owed to participating interests 100,342 105,684
Other creditors 7,786 2,756
Taxation and social security 18,276 4,500
155,996 130,714
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 20,864 25,558
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 876 6,062
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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