Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05717524 Ms Mary Durkin Mary Jane Durkin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05717524 2024-03-31 05717524 2025-03-31 05717524 2024-04-01 2025-03-31 05717524 frs-core:CurrentFinancialInstruments 2025-03-31 05717524 frs-core:ComputerEquipment 2025-03-31 05717524 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05717524 frs-core:ComputerEquipment 2024-03-31 05717524 frs-core:FurnitureFittings 2025-03-31 05717524 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05717524 frs-core:FurnitureFittings 2024-03-31 05717524 frs-core:NetGoodwill 2025-03-31 05717524 frs-core:NetGoodwill 2024-04-01 2025-03-31 05717524 frs-core:NetGoodwill 2024-03-31 05717524 frs-core:ShareCapital 2025-03-31 05717524 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05717524 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05717524 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05717524 frs-bus:SmallEntities 2024-04-01 2025-03-31 05717524 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05717524 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05717524 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05717524 frs-bus:OrdinaryShareClass1 2025-03-31 05717524 1 2024-04-01 2025-03-31 05717524 frs-bus:Director1 2024-04-01 2025-03-31 05717524 frs-bus:Director1 2024-03-31 05717524 frs-bus:Director1 2025-03-31 05717524 frs-countries:EnglandWales 2024-04-01 2025-03-31 05717524 2023-03-31 05717524 2024-03-31 05717524 2023-04-01 2024-03-31 05717524 frs-core:CurrentFinancialInstruments 2024-03-31 05717524 frs-core:ShareCapital 2024-03-31 05717524 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05717524 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05717524 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 05717524
Gemini Trading (Harpenden) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gemini Trading (Harpenden) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Gemini Trading (Harpenden) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05717524

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 20,000 |  | 20,000
Tangible Assets | 5 |  | 1,267 |  | 1,886
|  |  | 21,267 |  | 21,886
CURRENT ASSETS
Stocks | 6 | 34,000 |  | 34,000 |
Debtors | 7 | 10,716 |  | 9,275 |
Cash at bank and in hand |  | 8,392 |  | 12,334 |
|  | 53,108 |  | 55,609 |
Creditors: Amounts Falling Due Within One Year | 8 | (72,423 ) |  | (73,033 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,315 ) |  | (17,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,952 |  | 4,462
NET ASSETS |  |  | 1,952 |  | 4,462
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,951 |  | 4,461
SHAREHOLDERS' FUNDS |  |  | 1,952 |  | 4,462

Page 1
Page 2
Gemini Trading (Harpenden) Limited
Balance Sheet (continued)
As At 31 March 2025
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 her 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 Mary Durkin Director
8 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gemini Trading (Harpenden) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Gemini Trading (Harpenden) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05717524 . The registered office is 10 Bowers Parade, High Street, Harpenden, Hertfordshire, AL5 2SH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is not amortised to profit and loss account over its estimated economic life.
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:

Fixtures & Fittings | 25% - Straight Line Method
Computer Equipment | 25% - Straight Line Method

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 4 |  | 4
| 4 |  | 4

Page 3
Page 4
Gemini Trading (Harpenden) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 20,000
As at 31 March 2025 | 20,000
Net Book Value
As at 31 March 2025 | 20,000
As at 1 April 2024 | 20,000

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,200 | 542 | 2,742
As at 31 March 2025 | 2,200 | 542 | 2,742
Depreciation
As at 1 April 2024 | 383 | 473 | 856
Provided during the period | 550 | 69 | 619
As at 31 March 2025 | 933 | 542 | 1,475
Net Book Value
As at 31 March 2025 | 1,267 | - | 1,267
As at 1 April 2024 | 1,817 | 69 | 1,886

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 34,000 |  | 34,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 10,716 |  | 6,656
Corporation tax recoverable assets | - |  | 1,522
Other taxes and social security | - |  | 1,097
| 10,716 |  | 9,275

Page 4
Page 5
Gemini Trading (Harpenden) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,325 |  | 12,587
Bank loans and overdrafts | 13,492 |  | 20,522
VAT | 4,344 |  | 5,135
Credit Card | - |  | 55
Accruals and deferred income | 1,000 |  | 1,650
Director's loan account | 37,262 |  | 33,084
| 72,423 |  | 73,033

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

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

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Mary Durkin | (33,084 ) | 2,508 | (6,686 ) | - | (37,262 )

The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mary Jane Durkin by virtue of her ownership of 100% of the issued share capital in the company.
Page 5