Acorah Software Products - Accounts Production 16.6.950 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12091858 Francesca Gormley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12091858 2024-07-31 12091858 2025-07-31 12091858 2024-08-01 2025-07-31 12091858 frs-core:CurrentFinancialInstruments 2025-07-31 12091858 frs-core:PlantMachinery 2025-07-31 12091858 frs-core:PlantMachinery 2024-08-01 2025-07-31 12091858 frs-core:PlantMachinery 2024-07-31 12091858 frs-core:ShareCapital 2025-07-31 12091858 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12091858 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12091858 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12091858 frs-bus:SmallEntities 2024-08-01 2025-07-31 12091858 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12091858 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12091858 frs-bus:Director1 2024-08-01 2025-07-31 12091858 frs-bus:Director1 2024-07-31 12091858 frs-bus:Director1 2025-07-31 12091858 frs-countries:EnglandWales 2024-08-01 2025-07-31 12091858 2023-07-31 12091858 2024-07-31 12091858 2023-08-01 2024-07-31 12091858 frs-core:CurrentFinancialInstruments 2024-07-31 12091858 frs-core:ShareCapital 2024-07-31 12091858 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12091858
Reworked 348 Ltd
Financial Statements
For The Year Ended 31 July 2025
Reworked 348 Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Reworked 348 Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 12091858

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,508 |  | 2,070
|  |  | 1,508 |  | 2,070
CURRENT ASSETS
Stocks | 5 | 15,161 |  | 11,577 |
Debtors | 6 | 1,249 |  | 587 |
Cash at bank and in hand |  | 8,827 |  | 5,730 |
|  | 25,237 |  | 17,894 |
Creditors: Amounts Falling Due Within One Year | 7 | (85,525 ) |  | (46,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (60,288 ) |  | (28,621 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (58,780 ) |  | (26,551 )
NET LIABILITIES |  |  | (58,780 ) |  | (26,551 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | (58,880 ) |  | (26,651 )
SHAREHOLDERS' FUNDS |  |  | (58,780) |  | (26,551)

Page 1
Page 2
Reworked 348 Ltd
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 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 Income Statement.
On behalf of the board

Francesca Gormley Director
18/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Reworked 348 Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Reworked 348 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12091858 . The registered office is 106-108 Ashbourne Road, Derby, DE22 3AG.
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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the directors. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
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.
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:

Plant & Machinery | 20% reducing balance

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: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 3,538
Disposals | (276 )
As at 31 July 2025 | 3,262
Depreciation
As at 1 August 2024 | 1,468
Provided during the period | 286
As at 31 July 2025 | 1,754
Net Book Value
As at 31 July 2025 | 1,508
As at 1 August 2024 | 2,070

Page 3
Page 4
Reworked 348 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 15,161 |  | 11,577

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 279 |  | -
Prepayments and accrued income | 89 |  | 87
Other debtors | 881 |  | 500
| 1,249 |  | 587

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 979 |  | 2,677
Bank loans and overdrafts | - |  | 176
Other creditors | 83,400 |  | 43,662
Taxation and social security | 1,146 |  | -
| 85,525 |  | 46,515

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Francesca Gormley | 29,000 | (3,000 ) | 23,000 | - | 49,000

The above loan is unsecured, interest free and repayable on demand.
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