Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03870052 Mr Bruno Di Tommazi Mr Simon Johnson Mr Danh Vo Mr Ian Mills Mrs Jean Mills Mrs Jean Mills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03870052 2024-12-31 03870052 2025-12-31 03870052 2025-01-01 2025-12-31 03870052 frs-core:CurrentFinancialInstruments 2025-12-31 03870052 frs-core:ComputerEquipment 2025-12-31 03870052 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03870052 frs-core:ComputerEquipment 2024-12-31 03870052 frs-core:FurnitureFittings 2025-12-31 03870052 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03870052 frs-core:FurnitureFittings 2024-12-31 03870052 frs-core:NetGoodwill 2025-12-31 03870052 frs-core:NetGoodwill 2025-01-01 2025-12-31 03870052 frs-core:NetGoodwill 2024-12-31 03870052 frs-core:MotorVehicles 2025-12-31 03870052 frs-core:MotorVehicles 2025-01-01 2025-12-31 03870052 frs-core:MotorVehicles 2024-12-31 03870052 frs-core:WithinOneYear 2025-12-31 03870052 frs-core:CapitalRedemptionReserve 2025-12-31 03870052 frs-core:SharePremium 2025-12-31 03870052 frs-core:ShareCapital 2025-12-31 03870052 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03870052 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03870052 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03870052 frs-bus:SmallEntities 2025-01-01 2025-12-31 03870052 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03870052 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03870052 frs-bus:Director1 2025-01-01 2025-12-31 03870052 frs-bus:Director2 2025-01-01 2025-12-31 03870052 frs-bus:Director3 2025-01-01 2025-12-31 03870052 frs-bus:Director4 2025-01-01 2025-12-31 03870052 frs-bus:Director5 2025-01-01 2025-12-31 03870052 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03870052 frs-countries:EnglandWales 2025-01-01 2025-12-31 03870052 2023-12-31 03870052 2024-12-31 03870052 2024-01-01 2024-12-31 03870052 frs-core:CurrentFinancialInstruments 2024-12-31 03870052 frs-core:WithinOneYear 2024-12-31 03870052 frs-core:CapitalRedemptionReserve 2024-12-31 03870052 frs-core:SharePremium 2024-12-31 03870052 frs-core:ShareCapital 2024-12-31 03870052 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03870052
Avenue Sales and Marketing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Avenue Sales and Marketing Limited
Contents
Contents

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

Page 1
Avenue Sales and Marketing Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03870052

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 22,210 |  | 34,843
|  |  | 22,210 |  | 34,843
CURRENT ASSETS
Debtors | 6 | 39,490 |  | 65,354 |
Cash at bank and in hand |  | 480,885 |  | 389,834 |
|  | 520,375 |  | 455,188 |
Creditors: Amounts Falling Due Within One Year | 7 | (132,256 ) |  | (121,472 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 388,119 |  | 333,716
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 410,329 |  | 368,559
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,553 ) |  | (8,673 )
NET ASSETS |  |  | 404,776 |  | 359,886
CAPITAL AND RESERVES
Called up share capital | 9 |  | 304 |  | 304
Share premium account |  |  | 900 |  | 900
Capital redemption reserve |  |  | 20 |  | 20
Profit and Loss Account |  |  | 403,552 |  | 358,662
SHAREHOLDERS' FUNDS |  |  | 404,776 |  | 359,886

Page 1
Page 2
Avenue Sales and Marketing Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Simon Johnson Director
13th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Avenue Sales and Marketing Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Avenue Sales and Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03870052 . The registered office is 139 Watling Street, Gillingham, Kent, ME7 2YY.
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 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 profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Motor Vehicles | 20% on cost
Fixtures & Fittings | 15% on Cost
Computer Equipment | 33% on Cost

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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Page 3
Page 4
Avenue Sales and Marketing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Short term debtors are measured at transation price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.11. Creditors
Short term creditors are measured at transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 30,000
As at 31 December 2025 | 30,000
Amortisation
As at 1 January 2025 | 30,000
As at 31 December 2025 | 30,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 4
Page 5
Avenue Sales and Marketing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 57,980 | 37,684 | 36,604 | 132,268
Additions | - | 1,392 | 6,238 | 7,630
As at 31 December 2025 | 57,980 | 39,076 | 42,842 | 139,898
Depreciation
As at 1 January 2025 | 46,384 | 17,637 | 33,404 | 97,425
Provided during the period | 11,595 | 4,819 | 3,849 | 20,263
As at 31 December 2025 | 57,979 | 22,456 | 37,253 | 117,688
Net Book Value
As at 31 December 2025 | 1 | 16,620 | 5,589 | 22,210
As at 1 January 2025 | 11,596 | 20,047 | 3,200 | 34,843

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,490 |  | 59,552
Other debtors | - |  | 5,802
| 39,490 |  | 65,354

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 5,188
Trade creditors | (1 ) |  | 1,669
Other creditors | 68,973 |  | 60,622
Taxation and social security | 63,284 |  | 53,993
| 132,256 |  | 121,472

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 5,188

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 304 |  | 304

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