Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05174602 Mr Paul Betley Paul Betley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05174602 2024-07-31 05174602 2025-07-31 05174602 2024-08-01 2025-07-31 05174602 frs-core:CurrentFinancialInstruments 2025-07-31 05174602 frs-core:ComputerEquipment 2025-07-31 05174602 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05174602 frs-core:ComputerEquipment 2024-07-31 05174602 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05174602 frs-core:MotorVehicles 2025-07-31 05174602 frs-core:MotorVehicles 2024-08-01 2025-07-31 05174602 frs-core:MotorVehicles 2024-07-31 05174602 frs-core:PlantMachinery 2025-07-31 05174602 frs-core:PlantMachinery 2024-08-01 2025-07-31 05174602 frs-core:PlantMachinery 2024-07-31 05174602 frs-core:ShareCapital 2025-07-31 05174602 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05174602 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05174602 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05174602 frs-bus:SmallEntities 2024-08-01 2025-07-31 05174602 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05174602 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05174602 1 2024-08-01 2025-07-31 05174602 frs-bus:Director1 2024-08-01 2025-07-31 05174602 frs-countries:EnglandWales 2024-08-01 2025-07-31 05174602 2023-07-31 05174602 2024-07-31 05174602 2023-08-01 2024-07-31 05174602 frs-core:CurrentFinancialInstruments 2024-07-31 05174602 frs-core:ShareCapital 2024-07-31 05174602 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05174602
Paul Betley Limited
Financial Statements
For The Year Ended 31 July 2025
Paul Betley Limited
Contents
Contents

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

Page 1
Paul Betley Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05174602

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 250 |  | 250 |
|  | 250 |  | 250 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,996 ) |  | (7,152 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,746 ) |  | (6,902 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,746 ) |  | (6,902 )
NET LIABILITIES |  |  | (6,746 ) |  | (6,902 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (6,846 ) |  | (7,002 )
SHAREHOLDERS' FUNDS |  |  | (6,746) |  | (6,902)

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 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 Paul Betley Director
10th February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Paul Betley Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Paul Betley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05174602 . The registered office is 17 Cherry Tree Close, North Hykeham, Lincoln, LN6 8PS.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 2
| 1 |  | 2

Page 2
Page 3
Paul Betley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 3,778 | 6,000 | 107 | 9,885
As at 31 July 2025 | 3,778 | 6,000 | 107 | 9,885
Depreciation
As at 1 August 2024 | 3,778 | 6,000 | 107 | 9,885
As at 31 July 2025 | 3,778 | 6,000 | 107 | 9,885
Net Book Value
As at 31 July 2025 | - | - | - | -
As at 1 August 2024 | - | - | - | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 250 |  | 250

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 150
Bank loans and overdrafts | 1,932 |  | 3,747
Corporation tax | 36 |  | 460
Accruals and deferred income | 530 |  | 530
Director's loan account | 4,498 |  | 2,265
| 6,996 |  | 7,152

7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
10. Ultimate Controlling Party
The company's ultimate controlling party is Paul Betley by virtue of his ownership of 100% of the issued share capital in the company.
Page 3