Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10982068 Mr R D Rowe Mr R D Rowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10982068 2024-09-30 10982068 2025-09-30 10982068 2024-10-01 2025-09-30 10982068 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10982068 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10982068 frs-core:NetGoodwill 2024-10-01 2025-09-30 10982068 frs-core:MotorVehicles 2024-10-01 2025-09-30 10982068 frs-core:ShareCapital 2025-09-30 10982068 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10982068 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10982068 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 10982068 frs-bus:SmallEntities 2024-10-01 2025-09-30 10982068 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10982068 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10982068 frs-bus:Director1 2024-10-01 2025-09-30 10982068 frs-bus:Director1 2024-09-30 10982068 frs-bus:Director1 2025-09-30 10982068 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 10982068 frs-countries:EnglandWales 2024-10-01 2025-09-30 10982068 2023-09-30 10982068 2024-09-30 10982068 2023-10-01 2024-09-30 10982068 frs-core:ShareCapital 2024-09-30 10982068 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10982068
Any Location Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
HSJ Accountants Ltd
Any Location Services Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Any Location Services Ltd
Company Information
For The Year Ended 30 September 2025
Company Information

Director | Mr R D Rowe
Secretary | Mr R D Rowe
Company Number | 10982068
Registered Office | Severn House
| Hazell Drive
| Newport
| South Wales
| NP10 8FY
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
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Any Location Services Ltd
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 10982068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 26,495 |  | 24,456
|  |  | 26,495 |  | 24,456
CURRENT ASSETS
Debtors | 6 | 220,204 |  | 574,742 |
Cash at bank and in hand |  | 1,939,412 |  | 2,160,020 |
|  | 2,159,616 |  | 2,734,762 |
Creditors: Amounts Falling Due Within One Year |  | (110,975 ) |  | (27,998 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,048,641 |  | 2,706,764
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,075,136 |  | 2,731,220
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,624 ) |  | (6,114 )
NET ASSETS |  |  | 2,068,512 |  | 2,725,106
CAPITAL AND RESERVES
Called up share capital | 7 |  | 102 |  | 102
Profit and Loss Account |  |  | 2,068,410 |  | 2,725,004
SHAREHOLDERS' FUNDS |  |  | 2,068,512 |  | 2,725,106

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Any Location Services Ltd
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr R D Rowe Director
6 February 2026

The notes on pages 4 to 6 form part of these financial statements.
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Any Location Services Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Any Location Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10982068 . The registered office is Severn House, Hazell Drive, Newport, South Wales, NP10 8FY.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
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.
2.4. 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 profit and loss account over its estimated economic life of 5 years.
2.5. 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 | 33% Straight line
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

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
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Any Location Services Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 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: 3 (2024: 5)
3 5
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 195,000
As at 30 September 2025 | 195,000
Amortisation
As at 1 October 2024 | 195,000
As at 30 September 2025 | 195,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 91,847
Additions | 26,761
Disposals | (11,127 )
As at 30 September 2025 | 107,481
Depreciation
As at 1 October 2024 | 67,391
Provided during the period | 17,373
Disposals | (3,778 )
As at 30 September 2025 | 80,986
Net Book Value
As at 30 September 2025 | 26,495
As at 1 October 2024 | 24,456

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Any Location Services Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Amounts owed by group undertakings | 3,437 |  | 1,629

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

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

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Rowe | (517,632 ) | (32,215 ) | 573,462 | - | 23,615

The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
During the year the company provided unsecured, interest free, repayable on demand loans to its parent company totalling £1,440. At the balance sheet date the amount due to the company from its parent was £2,089 (2024 - £649).
During the year the company provided unsecured, interest free, repayable on demand loans to its fellow subsidiary companies totalling £368. At the balance sheet date the amount due to the company from its fellow subsidiaries was £1,348 (2024 - £980l).
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