Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02602636 Mrs Victoria Corbett Mr Patrick Tolan Mrs Jacqueline Tolan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02602636 2024-12-31 02602636 2025-12-31 02602636 2025-01-01 2025-12-31 02602636 frs-core:CurrentFinancialInstruments 2025-12-31 02602636 frs-core:Non-currentFinancialInstruments 2025-12-31 02602636 frs-core:ComputerEquipment 2025-12-31 02602636 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02602636 frs-core:ComputerEquipment 2024-12-31 02602636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02602636 frs-core:FurnitureFittings 2025-12-31 02602636 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02602636 frs-core:FurnitureFittings 2024-12-31 02602636 frs-core:NetGoodwill 2025-12-31 02602636 frs-core:NetGoodwill 2025-01-01 2025-12-31 02602636 frs-core:NetGoodwill 2024-12-31 02602636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02602636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02602636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02602636 frs-core:MotorVehicles 2025-12-31 02602636 frs-core:MotorVehicles 2025-01-01 2025-12-31 02602636 frs-core:MotorVehicles 2024-12-31 02602636 frs-core:OtherResidualIntangibleAssets 2025-12-31 02602636 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 02602636 frs-core:OtherResidualIntangibleAssets 2024-12-31 02602636 frs-core:PlantMachinery 2025-12-31 02602636 frs-core:PlantMachinery 2025-01-01 2025-12-31 02602636 frs-core:PlantMachinery 2024-12-31 02602636 frs-core:RevaluationReserve 2024-12-31 02602636 frs-core:RevaluationReserve 2025-12-31 02602636 frs-core:ShareCapital 2025-12-31 02602636 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02602636 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 02602636 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02602636 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02602636 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02602636 frs-bus:SmallEntities 2025-01-01 2025-12-31 02602636 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02602636 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02602636 frs-bus:Director1 2025-01-01 2025-12-31 02602636 frs-bus:Director1 2024-12-31 02602636 frs-bus:Director1 2025-12-31 02602636 frs-bus:Director2 2025-01-01 2025-12-31 02602636 frs-bus:Director2 2024-12-31 02602636 frs-bus:Director2 2025-12-31 02602636 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02602636 frs-countries:EnglandWales 2025-01-01 2025-12-31 02602636 2023-12-31 02602636 2024-12-31 02602636 2024-01-01 2024-12-31 02602636 frs-core:CurrentFinancialInstruments 2024-12-31 02602636 frs-core:Non-currentFinancialInstruments 2024-12-31 02602636 frs-core:RevaluationReserve 2024-12-31 02602636 frs-core:ShareCapital 2024-12-31 02602636 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02602636 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 02602636
Aravan Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Aravan Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Aravan Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02602636

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 77,302 |  | 84,485
Tangible Assets | 5 |  | 488,725 |  | 489,349
|  |  | 566,027 |  | 573,834
CURRENT ASSETS
Stocks | 6 | 13,872 |  | 13,157 |
Debtors | 7 | 361,765 |  | 394,528 |
Cash at bank and in hand |  | 265 |  | 94,001 |
|  | 375,902 |  | 501,686 |
Creditors: Amounts Falling Due Within One Year | 8 | (481,079 ) |  | (544,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (105,177 ) |  | (42,433 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 460,850 |  | 531,401
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (9,092 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (42,716 ) |  | (42,872 )
NET ASSETS |  |  | 418,134 |  | 479,437
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 12 |  | 135,381 |  | 135,381
Profit and Loss Account |  |  | 282,653 |  | 343,956
SHAREHOLDERS' FUNDS |  |  | 418,134 |  | 479,437

Page 1
Page 2
Aravan 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 Patrick Tolan Director
08/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Aravan Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Aravan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02602636 . The registered office is 120-122 Becontree Avenue , Dagenham, Essex, RM8 2TS.
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. 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 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are licenses for Service Master contracts and are amortised to profit and loss account over their estimated economic life of 5 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:

Freehold | Held at cost
Plant & Machinery | 25% RB
Motor Vehicles | 25% RB
Fixtures & Fittings | 25% RB
Computer Equipment | 25% RB

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. 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.
Page 3
Page 4
Aravan 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 254 (2024: 254)
254 254
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 135,690 | 85,850 | 221,540
As at 31 December 2025 | 135,690 | 85,850 | 221,540
Amortisation
As at 1 January 2025 | 64,005 | 73,050 | 137,055
Provided during the period | 3,983 | 3,200 | 7,183
As at 31 December 2025 | 67,988 | 76,250 | 144,238
Net Book Value
As at 31 December 2025 | 67,702 | 9,600 | 77,302
As at 1 January 2025 | 71,685 | 12,800 | 84,485

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

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 485,000 | 8,251 | 2,838 | 10,181
Additions | - | - | - | -
As at 31 December 2025 | 485,000 | 8,251 | 2,838 | 10,181
Depreciation
As at 1 January 2025 | - | 7,518 | 2,554 | 8,257
Provided during the period | - | 183 | 71 | 481
As at 31 December 2025 | - | 7,701 | 2,625 | 8,738
Net Book Value
As at 31 December 2025 | 485,000 | 550 | 213 | 1,443
As at 1 January 2025 | 485,000 | 733 | 284 | 1,924

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 2,713 | 508,983
Additions | 618 | 618
As at 31 December 2025 | 3,331 | 509,601
Depreciation
As at 1 January 2025 | 1,305 | 19,634
Provided during the period | 507 | 1,242
As at 31 December 2025 | 1,812 | 20,876
Net Book Value
As at 31 December 2025 | 1,519 | 488,725
As at 1 January 2025 | 1,408 | 489,349

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 13,872 |  | 13,157

Page 5
Page 6
Aravan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 357,316 |  | 389,055
Other debtors | 4,449 |  | 5,100
Directors' loan accounts | - |  | 373
| 361,765 |  | 394,528

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 83,649 |  | 80,497
Bank loans and overdrafts | 10,830 |  | 46,815
Corporation tax | 51,989 |  | 92,455
Other taxes and social security | 68,352 |  | 52,681
VAT | 196,585 |  | 188,019
Other creditors | 1,593 |  | 1,972
Debentures | - |  | 17,471
Accruals and deferred income | 67,573 |  | 63,830
Directors' loan accounts | 508 |  | 379
| 481,079 |  | 544,119

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,092

10. Share Capital

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

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

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Victoria Corbett | 380 | - | 38 | - | 342
Mr Patrick Tolan | (373 ) | 538 | - | - | 165

The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
Page 6
Page 7
Aravan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Patrick Tolan | 103,000 | 150,500
Mrs Victoria Corbett | 109,000 | 113,000

12. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 135,381 | 343,956
Profit for the year and total comprehensive income | - | 150,697
Dividends paid | - | (212,000)
As at 31 December 2025 | 135,381 | 282,653

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