Acorah Software Products - Accounts Production 16.8.200 false true 30 November 2023 1 December 2022 false 1 December 2023 31 May 2024 31 May 2024 13733245 Mr S C Linderman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13733245 2023-11-30 13733245 2024-05-31 13733245 2023-12-01 2024-05-31 13733245 frs-core:CurrentFinancialInstruments 2024-05-31 13733245 frs-core:Non-currentFinancialInstruments 2024-05-31 13733245 frs-core:BetweenOneFiveYears 2024-05-31 13733245 frs-core:ComputerEquipment 2024-05-31 13733245 frs-core:ComputerEquipment 2023-12-01 2024-05-31 13733245 frs-core:ComputerEquipment 2023-11-30 13733245 frs-core:MotorVehicles 2024-05-31 13733245 frs-core:MotorVehicles 2023-12-01 2024-05-31 13733245 frs-core:MotorVehicles 2023-11-30 13733245 frs-core:PlantMachinery 2024-05-31 13733245 frs-core:PlantMachinery 2023-12-01 2024-05-31 13733245 frs-core:PlantMachinery 2023-11-30 13733245 frs-core:WithinOneYear 2024-05-31 13733245 frs-core:ShareCapital 2024-05-31 13733245 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13733245 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-05-31 13733245 frs-bus:FilletedAccounts 2023-12-01 2024-05-31 13733245 frs-bus:SmallEntities 2023-12-01 2024-05-31 13733245 frs-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-05-31 13733245 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-05-31 13733245 frs-bus:Director1 2023-12-01 2024-05-31 13733245 frs-bus:Director1 2023-11-30 13733245 frs-bus:Director1 2024-05-31 13733245 frs-countries:EnglandWales 2023-12-01 2024-05-31 13733245 2022-11-30 13733245 2023-11-30 13733245 2022-12-01 2023-11-30 13733245 frs-core:CurrentFinancialInstruments 2023-11-30 13733245 frs-core:Non-currentFinancialInstruments 2023-11-30 13733245 frs-core:BetweenOneFiveYears 2023-11-30 13733245 frs-core:MotorVehicles 2022-12-01 2023-11-30 13733245 frs-core:WithinOneYear 2023-11-30 13733245 frs-core:ShareCapital 2023-11-30 13733245 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13733245
APL (NW) Ltd
Unaudited Financial Statements
For the Period 1 December 2023 to 31 May 2024
APL (NW) Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
APL (NW) Ltd
Company Information
For the Period 1 December 2023 to 31 May 2024
Company Information

Director | Mr S C Linderman
Company Number | 13733245
Registered Office | Hanover Building
| 11-13 Hanover Buildings
| Liverpool
| Merseyside
| L1 3DN
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings, 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

Page 1
Page 2
APL (NW) Ltd
Accountant's Report
For the Period 1 December 2023 to 31 May 2024
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of APL (NW) Ltd for the period 1 December 2023 to 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of APL (NW) Ltd for the period 1 December 2023 to 31 May 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of APL (NW) Ltd , as a body, in accordance with the terms of our engagement letter dated 18 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of APL (NW) Ltd and state those matters that we have agreed to state to the director of APL (NW) Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than APL (NW) Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that APL (NW) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of APL (NW) Ltd . You consider that APL (NW) Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of APL (NW) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
ERC Accountants and Business Advisers Ltd
19 December 2025

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
APL (NW) Ltd
Balance Sheet
As At 31 May 2024
Balance Sheet
Registered number: 13733245

| 31 May 2024 | 30 November 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 143,927 |  | 71,769
|  |  | 143,927 |  | 71,769
CURRENT ASSETS
Debtors | 5 | 605,719 |  | 393,008 |
Cash at bank and in hand |  | 3,658 |  | 321,452 |
|  | 609,377 |  | 714,460 |
Creditors: Amounts Falling Due Within One Year | 6 | (607,955 ) |  | (494,768 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,422 |  | 219,692
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 145,349 |  | 291,461
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (90,280 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (35,982 ) |  | -
NET ASSETS |  |  | 19,087 |  | 291,461
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 19,086 |  | 291,460
SHAREHOLDERS' FUNDS |  |  | 19,087 |  | 291,461

Page 3
Page 4
APL (NW) Ltd
Balance Sheet (continued)
As At 31 May 2024
For the period ending 31 May 2024 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 S C Linderman Director
19 December 2025

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
APL (NW) Ltd
Notes to the Financial Statements
For the Period 1 December 2023 to 31 May 2024
Notes to the Financial Statements
1. General Information
APL (NW) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13733245 . The registered office is Hanover Building, 11-13 Hanover Buildings, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 25% Reducing Balance
Motor vehicles | 15% Reducing Balance
Computer equipment | 25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2023: 4)
4 4
Page 5
Page 6
APL (NW) Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 May 2024
4. Tangible Assets

| Plant and machinery | Motor vehicles | Computer equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2023 | 3,197 | 81,836 | 3,159 | 88,192
Additions | - | 84,065 | - | 84,065
As at 31 May 2024 | 3,197 | 165,901 | 3,159 | 172,257
Depreciation
As at 1 December 2023 | 799 | 14,442 | 1,182 | 16,423
Provided during the period | 300 | 11,360 | 247 | 11,907
As at 31 May 2024 | 1,099 | 25,802 | 1,429 | 28,330
Net Book Value
As at 31 May 2024 | 2,098 | 140,099 | 1,730 | 143,927
As at 1 December 2023 | 2,398 | 67,394 | 1,977 | 71,769

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Motor vehicles | 89,127 |  | -

5. Debtors

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 201,741 |  | 237,796
Prepayments and accrued income | - |  | 3,000
Other debtors | 20,370 |  | 9,450
Deferred tax current asset | - |  | 3,043
Other taxes and social security | - |  | 56,976
Director's loan account | 349,894 |  | 82,743
| 572,005 |  | 393,008
Due after more than one year
Corporation tax recoverable assets | 33,714 |  | -
| 605,719 |  | 393,008

Page 6
Page 7
APL (NW) Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 May 2024
6. Creditors: Amounts Falling Due Within One Year

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,632 |  | -
Trade creditors | 73,533 |  | 313,694
Bank loans and overdrafts | 42,733 |  | 32,506
Corporation tax | 187,324 |  | 131,952
Other taxes and social security | 278,716 |  | -
VAT | 12,103 |  | 14,822
Other creditors | 109 |  | 109
Accruals and deferred income | 1,805 |  | 1,685
| 607,955 |  | 494,768

7. Creditors: Amounts Falling Due After More Than One Year

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 74,874 |  | -
Bank loans | 15,406 |  | -
| 90,280 |  | -

8. Secured Creditors
Of the creditors the following amounts are secured.

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 86,506 |  | -
Bank loans and overdrafts | 58,140 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,632 |  | -
Later than one year and not later than five years | 74,874 |  | -
| 86,506 |  | -
| 86,506 |  | -

10. Share Capital

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 7
Page 8
APL (NW) Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 May 2024
11. Directors Advances, Credits and Guarantees
A director received advances during the year as follows. All advances are interest free and repayable on demand.

| As at 1 December 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stewart Linderman | 82,743 | 481,500 | (214,349 ) | - | 349,894

12. Dividends

| 31 May 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 200,000 |  | 82,000

13. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £214,349 (2023: £211,077) and withdrew amounts totalling £481,500 (2023: £194,191). As at the balance sheet date the amounts due to the company was £349,894 (2023: £82,743).
Dividends totalling £100,000 (2023: £82,000) were paid to the director in respect of their shareholding.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 8