Acorah Software Products - Accounts Production 18.1.170 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09127741 Miss Julia Hanley Mr Robert Gordon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09127741 2024-07-31 09127741 2025-07-31 09127741 2024-08-01 2025-07-31 09127741 frs-core:CurrentFinancialInstruments 2025-07-31 09127741 frs-core:Non-currentFinancialInstruments 2025-07-31 09127741 frs-core:BetweenOneFiveYears 2025-07-31 09127741 frs-core:NetGoodwill 2025-07-31 09127741 frs-core:NetGoodwill 2024-08-01 2025-07-31 09127741 frs-core:NetGoodwill 2024-07-31 09127741 frs-core:PlantMachinery 2025-07-31 09127741 frs-core:PlantMachinery 2024-08-01 2025-07-31 09127741 frs-core:PlantMachinery 2024-07-31 09127741 frs-core:WithinOneYear 2025-07-31 09127741 frs-core:ShareCapital 2025-07-31 09127741 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09127741 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09127741 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09127741 frs-bus:SmallEntities 2024-08-01 2025-07-31 09127741 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09127741 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09127741 frs-bus:Director1 2024-08-01 2025-07-31 09127741 frs-bus:Director1 2024-07-31 09127741 frs-bus:Director1 2025-07-31 09127741 frs-bus:Director2 2024-08-01 2025-07-31 09127741 frs-countries:EnglandWales 2024-08-01 2025-07-31 09127741 2023-07-31 09127741 2024-07-31 09127741 2023-08-01 2024-07-31 09127741 frs-core:CurrentFinancialInstruments 2024-07-31 09127741 frs-core:Non-currentFinancialInstruments 2024-07-31 09127741 frs-core:BetweenOneFiveYears 2024-07-31 09127741 frs-core:WithinOneYear 2024-07-31 09127741 frs-core:ShareCapital 2024-07-31 09127741 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09127741
Fella Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Fella Limited
Contents
Contents

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

Page 1
Fella Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09127741

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 600
Tangible Assets | 5 |  | 919 |  | 666
|  |  | 919 |  | 1,266
CURRENT ASSETS
Stocks | 6 | 650 |  | 400 |
Debtors | 7 | 16,631 |  | 23,554 |
Cash at bank and in hand |  | 20,239 |  | 6,053 |
|  | 37,520 |  | 30,007 |
Creditors: Amounts Falling Due Within One Year | 8 | (35,317 ) |  | (28,674 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,203 |  | 1,333
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,122 |  | 2,599
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (14,134 ) |  | (17,778 )
NET LIABILITIES |  |  | (11,012 ) |  | (15,179 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (11,112 ) |  | (15,279 )
SHAREHOLDERS' FUNDS |  |  | (11,012) |  | (15,179)

Page 1
Page 2
Fella Limited
Balance Sheet (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 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 Robert Gordon Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Fella Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Fella Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09127741 . The registered office is 19 The Borough, Canterbury, Kent, CT1 2DR.
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
At the balance sheet date the company had net liabilities, but the founding Director is continuing to financially support the company and he is satisfied that the accounts should be prepared on a going concern basis and is expected to stay profitable.
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.
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.
2.4. 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 10 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:

Plant & Machinery | 25% on cost

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.
Page 3
Page 4
Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 18,000
As at 31 July 2025 | 18,000
Amortisation
As at 1 August 2024 | 17,400
Provided during the period | 600
As at 31 July 2025 | 18,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | 600

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 15,599
Additions | 781
Disposals | (2,154 )
As at 31 July 2025 | 14,226

...CONTINUED
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Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | 14,933
Provided during the period | 528
Disposals | (2,154 )
As at 31 July 2025 | 13,307
Net Book Value
As at 31 July 2025 | 919
As at 1 August 2024 | 666

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 650 |  | 400

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 450
Other debtors | 16,631 |  | 23,104
| 16,631 |  | 23,554

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 259 |  | 407
Bank loans and overdrafts | 3,333 |  | 3,333
Other creditors | 17,027 |  | 16,409
Taxation and social security | 14,698 |  | 8,525
| 35,317 |  | 28,674

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,134 |  | 17,778

Page 5
Page 6
Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,850 |  | 3,625
Later than one year and not later than five years | 33,654 |  | -
| 43,504 |  | 3,625

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Gordon | 14,848 | 9,428 | 15,000 | - | 9,276

The above loan is unsecured and repayable on demand. the company charged the director interest of £354 (2024 - £214) for the year under review.
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