Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11608015 Mr James Sidroy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11608015 2023-12-31 11608015 2024-12-31 11608015 2024-01-01 2024-12-31 11608015 frs-core:CurrentFinancialInstruments 2024-12-31 11608015 frs-core:ComputerEquipment 2024-12-31 11608015 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11608015 frs-core:ComputerEquipment 2023-12-31 11608015 frs-core:FurnitureFittings 2024-12-31 11608015 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11608015 frs-core:FurnitureFittings 2023-12-31 11608015 frs-core:MotorVehicles 2024-12-31 11608015 frs-core:MotorVehicles 2024-01-01 2024-12-31 11608015 frs-core:MotorVehicles 2023-12-31 11608015 frs-core:ShareCapital 2024-12-31 11608015 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11608015 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11608015 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11608015 frs-bus:SmallEntities 2024-01-01 2024-12-31 11608015 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11608015 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11608015 frs-bus:Director1 2024-01-01 2024-12-31 11608015 frs-countries:EnglandWales 2024-01-01 2024-12-31 11608015 2022-12-31 11608015 2023-12-31 11608015 2023-01-01 2023-12-31 11608015 frs-core:CurrentFinancialInstruments 2023-12-31 11608015 frs-core:ShareCapital 2023-12-31 11608015 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11608015
Abrivia Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Abrivia Ltd
Contents
Contents

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

Page 1
Abrivia Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11608015

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,950 |  | 8,056
|  |  | 6,950 |  | 8,056
CURRENT ASSETS
Stocks | 5 | 914 |  | 914 |
Cash at bank and in hand |  | 6,018 |  | 4,289 |
|  | 6,932 |  | 5,203 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,862 ) |  | (5,129 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (33,930 ) |  | 74
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (26,980 ) |  | 8,130
NET (LIABILITIES)/ASSETS |  |  | (26,980 ) |  | 8,130
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (26,982 ) |  | 8,128
SHAREHOLDERS' FUNDS |  |  | (26,980) |  | 8,130

For the year ending 31 December 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 James Sidroy Director
18/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Abrivia Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Abrivia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11608015 . The registered office is The Lodge Skirmish Wood , Outwood Farm Road , Billericay, CM11 2TX.
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.
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 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% Reducing balance
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.4. 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.
2.5. 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 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.
Page 2
Page 3
Abrivia Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | - | 16,113 | - | 16,113
Additions | 2,898 | - | 999 | 3,897
As at 31 December 2024 | 2,898 | 16,113 | 999 | 20,010
Depreciation
As at 1 January 2024 | - | 8,057 | - | 8,057
Provided during the period | 724 | 4,029 | 250 | 5,003
As at 31 December 2024 | 724 | 12,086 | 250 | 13,060
Net Book Value
As at 31 December 2024 | 2,174 | 4,027 | 749 | 6,950
As at 1 January 2024 | - | 8,056 | - | 8,056

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 914 |  | 914

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 33,036 |  | 310
Taxation and social security | 7,826 |  | 4,819
| 40,862 |  | 5,129

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3