Acorah Software Products - Accounts Production 16.8.200 false true 30 November 2024 1 December 2023 false 1 December 2024 31 March 2025 31 March 2025 05620265 Ms Anna Richey Ms Alla Ouvarova Mr Filippo Calvaresi Mr Federico Lionello Mr Davide Magnani AFP Services Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05620265 2024-11-30 05620265 2025-03-31 05620265 2024-12-01 2025-03-31 05620265 frs-core:CurrentFinancialInstruments 2025-03-31 05620265 frs-core:Non-currentFinancialInstruments 2025-03-31 05620265 frs-core:ComputerEquipment 2025-03-31 05620265 frs-core:ComputerEquipment 2024-12-01 2025-03-31 05620265 frs-core:ComputerEquipment 2024-11-30 05620265 frs-core:PlantMachinery 2025-03-31 05620265 frs-core:PlantMachinery 2024-12-01 2025-03-31 05620265 frs-core:PlantMachinery 2024-11-30 05620265 frs-core:WithinOneYear 2025-03-31 05620265 frs-core:CapitalRedemptionReserve 2025-03-31 05620265 frs-core:SharePremium 2025-03-31 05620265 frs-core:ShareCapital 2025-03-31 05620265 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05620265 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-03-31 05620265 frs-bus:FilletedAccounts 2024-12-01 2025-03-31 05620265 frs-bus:SmallEntities 2024-12-01 2025-03-31 05620265 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-03-31 05620265 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-03-31 05620265 frs-bus:Director1 2024-12-01 2025-03-31 05620265 frs-bus:Director1 2024-11-30 05620265 frs-bus:Director1 2025-03-31 05620265 frs-bus:Director2 2024-12-01 2025-03-31 05620265 frs-bus:Director2 2024-11-30 05620265 frs-bus:Director2 2025-03-31 05620265 frs-bus:Director3 2024-12-01 2025-03-31 05620265 frs-bus:Director4 2024-12-01 2025-03-31 05620265 frs-bus:Director5 2024-12-01 2025-03-31 05620265 frs-bus:CompanySecretary1 2024-12-01 2025-03-31 05620265 frs-countries:EnglandWales 2024-12-01 2025-03-31 05620265 2023-11-30 05620265 2024-11-30 05620265 2023-12-01 2024-11-30 05620265 frs-core:CurrentFinancialInstruments 2024-11-30 05620265 frs-core:Non-currentFinancialInstruments 2024-11-30 05620265 frs-core:WithinOneYear 2024-11-30 05620265 frs-core:CapitalRedemptionReserve 2024-11-30 05620265 frs-core:SharePremium 2024-11-30 05620265 frs-core:ShareCapital 2024-11-30 05620265 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05620265
Anna Alla Limited
Unaudited Financial Statements
For the Period 1 December 2024 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05620265
31 March 2025 30 November 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,187 14,142
12,187 14,142
CURRENT ASSETS
Stocks 5 63,570 138,402
Debtors 6 1,411,646 1,576,476
Cash at bank and in hand 183,070 333,069
1,658,286 2,047,947
Creditors: Amounts Falling Due Within One Year 7 (1,063,193 ) (1,176,704 )
NET CURRENT ASSETS (LIABILITIES) 595,093 871,243
TOTAL ASSETS LESS CURRENT LIABILITIES 607,280 885,385
Creditors: Amounts Falling Due After More Than One Year 8 - (5,555 )
NET ASSETS 607,280 879,830
CAPITAL AND RESERVES
Called up share capital 9 291 291
Share premium account 299,841 299,841
Capital redemption reserve 68 68
Profit and Loss Account 307,080 579,630
SHAREHOLDERS' FUNDS 607,280 879,830
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For the period 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
Ms Alla Ouvarova
Director
30/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Anna Alla Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05620265 . The registered office is Timsons Business Centre, Bath Road, Kettering, Northamptonshire, NN16 8NQ.
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. 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 3 and 5 years straight line
Computer Equipment 3 years straight line
2.4. 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.
2.5. 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 asset reflects 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.
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2.6. 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.
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 3,555 37,163 40,718
Additions - 430 430
Disposals (3,555 ) (16,016 ) (19,571 )
As at 31 March 2025 - 21,577 21,577
Depreciation
As at 1 December 2024 3,555 23,021 26,576
Provided during the period - 2,385 2,385
Disposals (3,555 ) (16,016 ) (19,571 )
As at 31 March 2025 - 9,390 9,390
Net Book Value
As at 31 March 2025 - 12,187 12,187
As at 1 December 2024 - 14,142 14,142
5. Stocks
31 March 2025 30 November 2024
£ £
Finished goods 63,570 138,402
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6. Debtors
31 March 2025 30 November 2024
£ £
Due within one year
Trade debtors 1,172,789 1,278,192
Prepayments and accrued income 11,218 105,149
Other debtors 163,432 102,416
Corporation tax recoverable assets - 37,065
VAT 64,207 53,654
1,411,646 1,576,476
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 November 2024
£ £
Trade creditors 495,398 613,892
Bank loans and overdrafts - 11,111
Corporation tax 398,951 368,505
Other taxes and social security 5,414 2,337
Other creditors 7,900 9,879
Accruals and deferred income 155,530 170,980
1,063,193 1,176,704
Lloyds Bank Commercial Finance Limited held a fixed and floating charge over all the assets of the company. This charge was satisfied on 30 April 2025.
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 30 November 2024
£ £
Bank loans - 5,555
9. Share Capital
31 March 2025 30 November 2024
£ £
Allotted, Called up and fully paid 291 291
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are £2,281 (30 November 2024: £2,173).
31 March 2025 30 November 2024
£ £
Not later than one year 2,281 2,173
2,281 2,173
11. Directors Advances, Credits and Guarantees
Included within Debtors/Creditors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Ms Anna Richey 54,482 31,648 (545 ) - 85,585
Ms Alla Ouvarova 39,288 36,095 (5,483 ) - 69,900
The above loans are unsecured, interest free and repayable on demand.
12. Post Balance Sheet Events
On 2nd April 2025, Anna Alla Limited became a wholly owned subsidiary of Eurovo Srl, registered office Via Mensa 3, 48022, Santa Maria In Fabriago, Italy.
13. Comparative Period
The current period has been shortened by 244 days, to be a 4 month period. Therefore, the comparative amounts presented in the financial statements (including the related notes), are not entirely comparable.
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