Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03115366 Mr D P Fowler Mr P P Fowler Mr P Fowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03115366 2024-04-30 03115366 2025-04-30 03115366 2024-05-01 2025-04-30 03115366 frs-core:CurrentFinancialInstruments 2025-04-30 03115366 frs-core:Non-currentFinancialInstruments 2025-04-30 03115366 frs-core:BetweenOneFiveYears 2025-04-30 03115366 frs-core:FurnitureFittings 2025-04-30 03115366 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03115366 frs-core:FurnitureFittings 2024-04-30 03115366 frs-core:NetGoodwill 2025-04-30 03115366 frs-core:NetGoodwill 2024-05-01 2025-04-30 03115366 frs-core:NetGoodwill 2024-04-30 03115366 frs-core:MotorVehicles 2025-04-30 03115366 frs-core:MotorVehicles 2024-05-01 2025-04-30 03115366 frs-core:MotorVehicles 2024-04-30 03115366 frs-core:WithinOneYear 2025-04-30 03115366 frs-core:ShareCapital 2025-04-30 03115366 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03115366 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03115366 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03115366 frs-bus:SmallEntities 2024-05-01 2025-04-30 03115366 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03115366 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03115366 frs-bus:Director1 2024-05-01 2025-04-30 03115366 frs-bus:Director2 2024-05-01 2025-04-30 03115366 frs-bus:Director3 2024-05-01 2025-04-30 03115366 frs-countries:EnglandWales 2024-05-01 2025-04-30 03115366 2023-04-30 03115366 2024-04-30 03115366 2023-05-01 2024-04-30 03115366 frs-core:CurrentFinancialInstruments 2024-04-30 03115366 frs-core:Non-currentFinancialInstruments 2024-04-30 03115366 frs-core:BetweenOneFiveYears 2024-04-30 03115366 frs-core:WithinOneYear 2024-04-30 03115366 frs-core:ShareCapital 2024-04-30 03115366 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03115366
Micro Alarms Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
A Wigglesworth & Company Ltd
Armstrong House
First Avenue
Doncaster
DN9 3GA
Micro Alarms Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Micro Alarms Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 03115366

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 72,448 |  | 87,724
|  |  | 72,448 |  | 87,724
CURRENT ASSETS
Stocks | 6 | 81,591 |  | 89,660 |
Debtors | 7 | 393,487 |  | 384,490 |
Cash at bank and in hand |  | 476,351 |  | 327,601 |
|  | 951,429 |  | 801,751 |
Creditors: Amounts Falling Due Within One Year | 8 | (683,371 ) |  | (647,231 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 268,058 |  | 154,520
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 340,506 |  | 242,244
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,079 ) |  | (2,812 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,112 ) |  | (13,731 )
NET ASSETS |  |  | 321,315 |  | 225,701
CAPITAL AND RESERVES
Called up share capital | 11 |  | 10,004 |  | 10,004
Profit and Loss Account |  |  | 311,311 |  | 215,697
SHAREHOLDERS' FUNDS |  |  | 321,315 |  | 225,701

Page 1
Page 2
Micro Alarms Limited
Balance Sheet (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 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 D P Fowler Director
22/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Micro Alarms Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Micro Alarms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03115366 . The registered office is Unit 3, Derby Road, Wheatley, Doncaster, South Yorkshire, DN2 4PQ.
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.
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 amortised to the profit and loss account over its estimated economic life of .... years.
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% on reducing balance
Fixtures & Fittings | 25% on cost and 25%on reducing balance

2.5. 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.
2.6. 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.
Page 3
Page 4
Micro Alarms Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 16)
15 16
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 118,000
As at 30 April 2025 | 118,000
Amortisation
As at 1 May 2024 | 118,000
As at 30 April 2025 | 118,000
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

Page 4
Page 5
Micro Alarms Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 205,871 | 58,829 | 264,700
Additions | 24,910 | - | 24,910
Disposals | (68,269 ) | - | (68,269 )
As at 30 April 2025 | 162,512 | 58,829 | 221,341
Depreciation
As at 1 May 2024 | 124,078 | 52,898 | 176,976
Provided during the period | 21,282 | 1,483 | 22,765
Disposals | (50,848 ) | - | (50,848 )
As at 30 April 2025 | 94,512 | 54,381 | 148,893
Net Book Value
As at 30 April 2025 | 68,000 | 4,448 | 72,448
As at 1 May 2024 | 81,793 | 5,931 | 87,724

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 53,017 |  | 58,260
Work in progress | 28,574 |  | 31,400
| 81,591 |  | 89,660

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 242,998 |  | 232,945
Prepayments and accrued income | 17,910 |  | 18,966
Amounts owed by other participating interests | 132,579 |  | 132,579
| 393,487 |  | 384,490

Page 5
Page 6
Micro Alarms Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,758 |  | 11,246
Trade creditors | 138,244 |  | 125,392
Corporation tax | 51,118 |  | 26,573
Other taxes and social security | 4,565 |  | 6,284
VAT | 48,383 |  | 47,733
Other creditors | 9,847 |  | 6,706
Accruals and deferred income | 5,500 |  | 5,500
Amounts owed to group undertakings | 409,956 |  | 417,797
| 683,371 |  | 647,231

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,079 |  | 2,812

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,758 |  | 11,246
Later than one year and not later than five years | 1,079 |  | 2,812
| 16,837 |  | 14,058
| 16,837 |  | 14,058

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,004 |  | 10,004

Page 6