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 07981639 Mr Weiwen Liu Mr Weiwen Liu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07981639 2024-03-31 07981639 2025-03-31 07981639 2024-04-01 2025-03-31 07981639 frs-core:CurrentFinancialInstruments 2025-03-31 07981639 frs-core:Non-currentFinancialInstruments 2025-03-31 07981639 frs-core:FurnitureFittings 2025-03-31 07981639 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07981639 frs-core:FurnitureFittings 2024-03-31 07981639 frs-core:PlantMachinery 2025-03-31 07981639 frs-core:PlantMachinery 2024-04-01 2025-03-31 07981639 frs-core:PlantMachinery 2024-03-31 07981639 frs-core:ShareCapital 2025-03-31 07981639 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07981639 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07981639 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07981639 frs-bus:SmallEntities 2024-04-01 2025-03-31 07981639 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07981639 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07981639 frs-bus:Director1 2024-04-01 2025-03-31 07981639 frs-countries:EnglandWales 2024-04-01 2025-03-31 07981639 2023-03-31 07981639 2024-03-31 07981639 2023-04-01 2024-03-31 07981639 frs-core:CurrentFinancialInstruments 2024-03-31 07981639 frs-core:Non-currentFinancialInstruments 2024-03-31 07981639 frs-core:ShareCapital 2024-03-31 07981639 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07981639
Ann & YA UK Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07981639
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,851 31,873
30,851 31,873
CURRENT ASSETS
Stocks 5 550 876
Debtors 6 84,327 84,327
Cash at bank and in hand 42,041 47,047
126,918 132,250
Creditors: Amounts Falling Due Within One Year 7 (110,870 ) (118,008 )
NET CURRENT ASSETS (LIABILITIES) 16,048 14,242
TOTAL ASSETS LESS CURRENT LIABILITIES 46,899 46,115
Creditors: Amounts Falling Due After More Than One Year 8 - (6,510 )
NET ASSETS 46,899 39,605
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 45,899 38,605
SHAREHOLDERS' FUNDS 46,899 39,605
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 Weiwen Liu
Director
Mr Weiwen Liu
Director
29 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ann & YA UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07981639 . The registered office is 374 Ley Street, Ilford, Essex, IG1 4AE.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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 10% Straight line
Fixtures & Fittings 10% Straight line
2.4. Stocks and Work in Progress
Stocks 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 12 11
12 11
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 22,739 63,430 86,169
Additions 6,490 1,947 8,437
As at 31 March 2025 29,229 65,377 94,606
Depreciation
As at 1 April 2024 5,384 48,912 54,296
Provided during the period 2,922 6,537 9,459
As at 31 March 2025 8,306 55,449 63,755
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 20,923 9,928 30,851
As at 1 April 2024 17,355 14,518 31,873
5. Stocks
2025 2024
£ £
Materials 550 876
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 84,327 84,327
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 29 5,519
Corporation tax 2,700 1,443
Other taxes and social security 21,609 23,369
Other creditors 47,334 47,334
Accruals and deferred income 31,148 31,446
Directors' loan accounts 8,050 8,897
110,870 118,008
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 6,510
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4