Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09340757 Mr M Nichols iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09340757 2024-04-30 09340757 2025-04-30 09340757 2024-05-01 2025-04-30 09340757 frs-core:CurrentFinancialInstruments 2025-04-30 09340757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 09340757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 09340757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 09340757 frs-core:FurnitureFittings 2025-04-30 09340757 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09340757 frs-core:FurnitureFittings 2024-04-30 09340757 frs-core:MotorVehicles 2024-05-01 2025-04-30 09340757 frs-core:ShareCapital 2025-04-30 09340757 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09340757 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09340757 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09340757 frs-bus:SmallEntities 2024-05-01 2025-04-30 09340757 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09340757 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09340757 frs-bus:Director1 2024-05-01 2025-04-30 09340757 frs-bus:Director1 2024-04-30 09340757 frs-bus:Director1 2025-04-30 09340757 frs-countries:EnglandWales 2024-05-01 2025-04-30 09340757 2023-04-30 09340757 2024-04-30 09340757 2023-05-01 2024-04-30 09340757 frs-core:CurrentFinancialInstruments 2024-04-30 09340757 frs-core:ShareCapital 2024-04-30 09340757 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09340757
Envirotech Alarms Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Charlton Baker
Envirotech Alarms Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Envirotech Alarms Ltd
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 09340757

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,947 |  | 4,665
Tangible Assets | 5 |  | 7,598 |  | 4,444
|  |  | 11,545 |  | 9,109
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 20,000 |
Debtors | 7 | 168,012 |  | 127,772 |
Cash at bank and in hand |  | 411,592 |  | 631,174 |
|  | 599,604 |  | 778,946 |
Creditors: Amounts Falling Due Within One Year | 8 | (109,270 ) |  | (307,001 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 490,334 |  | 471,945
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 501,879 |  | 481,054
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,125 ) |  | (2,277 )
NET ASSETS |  |  | 500,754 |  | 478,777
CAPITAL AND RESERVES
Called up share capital | 9 |  | 104 |  | 104
Income Statement |  |  | 500,650 |  | 478,673
SHAREHOLDERS' FUNDS |  |  | 500,754 |  | 478,777

Page 1
Page 2
Envirotech Alarms Ltd
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
On behalf of the board

Mr M Nichols Director
15/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Envirotech Alarms Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Envirotech Alarms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09340757 . The registered office is 1st Floor, Sandcliff, Northgate Street, Devizes, SN10 1JT.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
Envirotech Alarms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation - continued
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: 2 (2024: 2)
2 2
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 May 2024 | 7,181
As at 30 April 2025 | 7,181
Amortisation
As at 1 May 2024 | 2,516
Provided during the period | 718
As at 30 April 2025 | 3,234
Net Book Value
As at 30 April 2025 | 3,947
As at 1 May 2024 | 4,665

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 8,704
Additions | 5,054
As at 30 April 2025 | 13,758
Depreciation
As at 1 May 2024 | 4,260
Provided during the period | 1,900
As at 30 April 2025 | 6,160
Net Book Value
As at 30 April 2025 | 7,598
As at 1 May 2024 | 4,444

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 20,000 |  | 20,000

Page 4
Page 5
Envirotech Alarms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 123,074 |  | 124,889
Other debtors | 44,938 |  | 2,883
| 168,012 |  | 127,772

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 77,505 |  | 81,243
Bank loans and overdrafts | 388 |  | 2,254
Other creditors | 3,228 |  | 79,765
Taxation and social security | 28,149 |  | 143,739
| 109,270 |  | 307,001

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 104 |  | 104

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Nichols | 78,395 | - | - | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5