Acorah Software Products - Accounts Production 17.1.130 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05009438 Mrs M Singh Mrs S Wingrave Mr P R Wingrave Mr A Singh Mr K M Bishop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05009438 2024-07-31 05009438 2025-07-31 05009438 2024-08-01 2025-07-31 05009438 frs-core:CurrentFinancialInstruments 2025-07-31 05009438 frs-core:Non-currentFinancialInstruments 2025-07-31 05009438 frs-core:BetweenOneFiveYears 2025-07-31 05009438 frs-core:FurnitureFittings 2025-07-31 05009438 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05009438 frs-core:FurnitureFittings 2024-07-31 05009438 frs-core:MotorVehicles 2025-07-31 05009438 frs-core:MotorVehicles 2024-08-01 2025-07-31 05009438 frs-core:MotorVehicles 2024-07-31 05009438 frs-core:WithinOneYear 2025-07-31 05009438 frs-core:ShareCapital 2025-07-31 05009438 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05009438 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05009438 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05009438 frs-bus:SmallEntities 2024-08-01 2025-07-31 05009438 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05009438 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05009438 frs-bus:Director1 2024-08-01 2025-07-31 05009438 frs-bus:Director2 2024-08-01 2025-07-31 05009438 frs-bus:Director3 2024-08-01 2025-07-31 05009438 frs-bus:Director4 2024-08-01 2025-07-31 05009438 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05009438 frs-countries:EnglandWales 2024-08-01 2025-07-31 05009438 2023-07-31 05009438 2024-07-31 05009438 2023-08-01 2024-07-31 05009438 frs-core:CurrentFinancialInstruments 2024-07-31 05009438 frs-core:Non-currentFinancialInstruments 2024-07-31 05009438 frs-core:BetweenOneFiveYears 2024-07-31 05009438 frs-core:WithinOneYear 2024-07-31 05009438 frs-core:ShareCapital 2024-07-31 05009438 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05009438
AAT (GB) Limited
Financial Statements
For The Year Ended 31 July 2025
AAT (GB) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
AAT (GB) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05009438

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 31,376 |  | 41,183
|  |  | 31,376 |  | 41,183
CURRENT ASSETS
Stocks | 5 | 150,000 |  | 125,000 |
Debtors | 6 | 290,507 |  | 392,192 |
Cash at bank and in hand |  | 131,864 |  | 127,574 |
|  | 572,371 |  | 644,766 |
Creditors: Amounts Falling Due Within One Year | 7 | (413,552 ) |  | (564,438 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 158,819 |  | 80,328
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 190,195 |  | 121,511
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,915 ) |  | (31,405 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (598 ) |  | (2,587 )
NET ASSETS |  |  | 181,682 |  | 87,519
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 181,582 |  | 87,419
SHAREHOLDERS' FUNDS |  |  | 181,682 |  | 87,519

Page 1
Page 2
AAT (GB) 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

Mrs M Singh Director | Mr P R Wingrave Director
12/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AAT (GB) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
AAT (GB) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05009438 . The registered office is 39 The Metro Centre, Tolpits Lane, Watford, Hertfordshire, WD18 9SB.
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.
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% on reducing balance
Fixtures & Fittings | Straight-line over 3 years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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: 16 (2024: 15)
16 15
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 89,013 | 762 | 89,775
Additions | - | 534 | 534
As at 31 July 2025 | 89,013 | 1,296 | 90,309

...CONTINUED
Page 3
Page 4
AAT (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | 47,830 | 762 | 48,592
Provided during the period | 10,296 | 45 | 10,341
As at 31 July 2025 | 58,126 | 807 | 58,933
Net Book Value
As at 31 July 2025 | 30,887 | 489 | 31,376
As at 1 August 2024 | 41,183 | - | 41,183

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 150,000 |  | 125,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Due after more than one year
Trade debtors | 290,507 |  | 392,192

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,157 |  | 17,060
Trade creditors | 137,552 |  | 173,198
Bank loans and overdrafts | 8,334 |  | 16,451
Amounts owed to participating interests | 152,000 |  | 152,000
Other creditors | 12,777 |  | 8,144
Taxation and social security | 87,732 |  | 197,585
| 413,552 |  | 564,438

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,915 |  | 23,072
Bank loans | - |  | 8,333
| 7,915 |  | 31,405

Page 4
Page 5
AAT (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,157 |  | 17,060
Later than one year and not later than five years | 7,915 |  | 23,072
| 23,072 |  | 40,132
| 23,072 |  | 40,132

10. Related Party Transactions
The directors' current account balances included within creditors of £10,420 (2024- £31) have no fixed date for repayment, are repayable upon demand and are non-interest bearing.
Page 5