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 11049287 Mr Jack Saunders Mr Samuel Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11049287 2024-03-31 11049287 2025-03-31 11049287 2024-04-01 2025-03-31 11049287 frs-core:CurrentFinancialInstruments 2025-03-31 11049287 frs-core:Non-currentFinancialInstruments 2025-03-31 11049287 frs-core:BetweenOneFiveYears 2025-03-31 11049287 frs-core:ComputerEquipment 2025-03-31 11049287 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11049287 frs-core:ComputerEquipment 2024-03-31 11049287 frs-core:FurnitureFittings 2025-03-31 11049287 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11049287 frs-core:FurnitureFittings 2024-03-31 11049287 frs-core:MotorVehicles 2025-03-31 11049287 frs-core:MotorVehicles 2024-04-01 2025-03-31 11049287 frs-core:MotorVehicles 2024-03-31 11049287 frs-core:PlantMachinery 2025-03-31 11049287 frs-core:PlantMachinery 2024-04-01 2025-03-31 11049287 frs-core:PlantMachinery 2024-03-31 11049287 frs-core:WithinOneYear 2025-03-31 11049287 frs-core:ShareCapital 2025-03-31 11049287 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11049287 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11049287 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11049287 frs-bus:SmallEntities 2024-04-01 2025-03-31 11049287 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11049287 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11049287 frs-bus:Director1 2024-04-01 2025-03-31 11049287 frs-bus:Director2 2024-04-01 2025-03-31 11049287 frs-countries:EnglandWales 2024-04-01 2025-03-31 11049287 2023-03-31 11049287 2024-03-31 11049287 2023-04-01 2024-03-31 11049287 frs-core:CurrentFinancialInstruments 2024-03-31 11049287 frs-core:Non-currentFinancialInstruments 2024-03-31 11049287 frs-core:BetweenOneFiveYears 2024-03-31 11049287 frs-core:MotorVehicles 2023-04-01 2024-03-31 11049287 frs-core:WithinOneYear 2024-03-31 11049287 frs-core:ShareCapital 2024-03-31 11049287 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11049287
Fire Armour UK Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11049287
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,278 118,309
100,278 118,309
CURRENT ASSETS
Debtors 5 303,382 239,080
Cash at bank and in hand 21,821 117,026
325,203 356,106
Creditors: Amounts Falling Due Within One Year 6 (185,892 ) (238,458 )
NET CURRENT ASSETS (LIABILITIES) 139,311 117,648
TOTAL ASSETS LESS CURRENT LIABILITIES 239,589 235,957
Creditors: Amounts Falling Due After More Than One Year 7 (72,017 ) (73,830 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,643 ) (15,880 )
NET ASSETS 159,929 146,247
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 159,927 146,245
SHAREHOLDERS' FUNDS 159,929 146,247
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 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 Jack Saunders
Director
Mr Samuel Saunders
Director
12th 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
Fire Armour UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11049287 . The registered office is Unit 22 Bybow Farm, Orchard Way, Dartford, Kent, DA2 7ER.
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.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% on cost
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.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.6. 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.
Page 3
Page 4
2.7. 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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 11,863 143,566 - 3,181 158,610
Additions - 62,990 1,925 - 64,915
Disposals (2,610 ) (59,088 ) - - (61,698 )
As at 31 March 2025 9,253 147,468 1,925 3,181 161,827
Depreciation
As at 1 April 2024 3,654 35,236 - 1,411 40,301
Provided during the period 1,478 31,181 481 912 34,052
Disposals (311 ) (12,493 ) - - (12,804 )
As at 31 March 2025 4,821 53,924 481 2,323 61,549
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 4,432 93,544 1,444 858 100,278
As at 1 April 2024 8,209 108,330 - 1,770 118,309
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 76,378 84,992
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 96,317 229,922
Other debtors 207,065 9,158
303,382 239,080
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,065 17,657
Trade creditors 13,111 5,844
Bank loans and overdrafts 9,619 4,000
Other creditors 10,373 73,835
Taxation and social security 133,724 137,122
185,892 238,458
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 70,994 68,807
Bank loans 1,023 5,023
72,017 73,830
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,065 17,657
Later than one year and not later than five years 70,994 68,807
90,059 86,464
90,059 86,464
Page 5
Page 6
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6