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 06422785 Mrs T D Wren Mr S J Wren Mrs T D Wren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06422785 2024-03-31 06422785 2025-03-31 06422785 2024-04-01 2025-03-31 06422785 frs-core:CurrentFinancialInstruments 2025-03-31 06422785 frs-core:ComputerEquipment 2025-03-31 06422785 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06422785 frs-core:ComputerEquipment 2024-03-31 06422785 frs-core:NetGoodwill 2025-03-31 06422785 frs-core:NetGoodwill 2024-03-31 06422785 frs-core:ShareCapital 2025-03-31 06422785 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06422785 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06422785 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06422785 frs-bus:SmallEntities 2024-04-01 2025-03-31 06422785 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06422785 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06422785 frs-bus:Director1 2024-04-01 2025-03-31 06422785 frs-bus:Director1 2024-03-31 06422785 frs-bus:Director1 2025-03-31 06422785 frs-bus:Director2 2024-04-01 2025-03-31 06422785 frs-bus:Director2 2024-03-31 06422785 frs-bus:Director2 2025-03-31 06422785 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06422785 frs-countries:EnglandWales 2024-04-01 2025-03-31 06422785 2023-03-31 06422785 2024-03-31 06422785 2023-04-01 2024-03-31 06422785 frs-core:CurrentFinancialInstruments 2024-03-31 06422785 frs-core:ShareCapital 2024-03-31 06422785 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06422785
Accountancy Matters (Kent) 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: 06422785
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 663 269
663 269
CURRENT ASSETS
Debtors 6 34,281 25,204
Cash at bank and in hand 3,330 9,685
37,611 34,889
Creditors: Amounts Falling Due Within One Year 7 (37,917 ) (33,697 )
NET CURRENT ASSETS (LIABILITIES) (306 ) 1,192
TOTAL ASSETS LESS CURRENT LIABILITIES 357 1,461
NET ASSETS 357 1,461
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 257 1,361
SHAREHOLDERS' FUNDS 357 1,461
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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.
On behalf of the board
Mrs T D Wren
Director
Mr S J Wren
Director
30/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Accountancy Matters (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06422785 . The registered office is The Marlowe Innovation Centre, Marlowe Way, Ramsgate, Kent, CT12 6FA.
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 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 33% on cost
2.4. 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.
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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 2,000
As at 31 March 2025 2,000
Amortisation
As at 1 April 2024 2,000
As at 31 March 2025 2,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 2,796
Additions 624
As at 31 March 2025 3,420
Depreciation
As at 1 April 2024 2,527
Provided during the period 230
As at 31 March 2025 2,757
Net Book Value
As at 31 March 2025 663
As at 1 April 2024 269
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,295 15,617
Other debtors 26,986 9,587
34,281 25,204
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,559 5,805
Other creditors 2,465 2,661
Taxation and social security 29,893 25,231
37,917 33,697
8. 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
£ £ £ £ £
Mrs Tracey Wren 2,709 24,263 17,923 - 9,049
Mr Stephen Wren 2,709 24,263 17,923 - 9,049
The above loans are unsecured and repayable on demand. Interest was charged on these loans amounting to £607 (2024 - £630)
.
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