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 12460551 Mr Erik Havermans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12460551 2024-03-31 12460551 2025-03-31 12460551 2024-04-01 2025-03-31 12460551 frs-core:CurrentFinancialInstruments 2025-03-31 12460551 frs-core:Non-currentFinancialInstruments 2025-03-31 12460551 frs-core:PlantMachinery 2025-03-31 12460551 frs-core:PlantMachinery 2024-04-01 2025-03-31 12460551 frs-core:PlantMachinery 2024-03-31 12460551 frs-core:ShareCapital 2025-03-31 12460551 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12460551 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12460551 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12460551 frs-bus:SmallEntities 2024-04-01 2025-03-31 12460551 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12460551 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12460551 frs-bus:Director1 2024-04-01 2025-03-31 12460551 frs-countries:EnglandWales 2024-04-01 2025-03-31 12460551 2023-03-31 12460551 2024-03-31 12460551 2023-04-01 2024-03-31 12460551 frs-core:CurrentFinancialInstruments 2024-03-31 12460551 frs-core:Non-currentFinancialInstruments 2024-03-31 12460551 frs-core:ShareCapital 2024-03-31 12460551 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12460551
Awake Boat Cruises Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mikailian & Co
Suite 8, 1-3 Little Titchfield Street
London
W1W 7BU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12460551
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,256 54,203
130,256 54,203
CURRENT ASSETS
Debtors 5 1,455 26,601
Cash at bank and in hand 32,288 5,398
33,743 31,999
Creditors: Amounts Falling Due Within One Year 6 (31,955 ) (104,180 )
NET CURRENT ASSETS (LIABILITIES) 1,788 (72,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 132,044 (17,978 )
Creditors: Amounts Falling Due After More Than One Year 7 (171,022 ) -
NET LIABILITIES (38,978 ) (17,978 )
CAPITAL AND RESERVES
Called up share capital 8 87 87
Profit and Loss Account (39,065 ) (18,065 )
SHAREHOLDERS' FUNDS (38,978) (17,978)
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
Mr Erik Havermans
Director
30/12/2025
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
Awake Boat Cruises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12460551 . The registered office is Suite 8, 1-3 Little Titchfield Street, London, W1W 7BU.
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 7.5%
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.
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: 1 (2024: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 73,569
Additions 135,750
Disposals (71,304 )
As at 31 March 2025 138,015
Depreciation
As at 1 April 2024 19,366
Provided during the period 6,893
Disposals (18,500 )
As at 31 March 2025 7,759
Net Book Value
As at 31 March 2025 130,256
As at 1 April 2024 54,203
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,091 26,539
VAT 364 62
1,455 26,601
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,165 -
Other loans 20,000 -
Accruals and deferred income 2,866 2,620
Director's loan account 924 101,560
31,955 104,180
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 171,022 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 87 87
Page 4