Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09148310 Ms Caroline Hirst Ms Anna-Marie Collingwood Mr Robert Hughes Ms Anna-Marie Collingwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09148310 2024-07-31 09148310 2025-07-31 09148310 2024-08-01 2025-07-31 09148310 frs-core:CurrentFinancialInstruments 2025-07-31 09148310 frs-core:Non-currentFinancialInstruments 2025-07-31 09148310 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 09148310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 09148310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09148310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 09148310 frs-core:OtherResidualIntangibleAssets 2025-07-31 09148310 frs-core:OtherResidualIntangibleAssets 2024-07-31 09148310 frs-core:PlantMachinery 2025-07-31 09148310 frs-core:PlantMachinery 2024-08-01 2025-07-31 09148310 frs-core:PlantMachinery 2024-07-31 09148310 frs-core:ShareCapital 2025-07-31 09148310 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09148310 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09148310 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09148310 frs-bus:SmallEntities 2024-08-01 2025-07-31 09148310 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09148310 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09148310 frs-core:CostValuation 2024-07-31 09148310 frs-core:DisposalsRepaymentsInvestments 2025-07-31 09148310 frs-core:CostValuation 2025-07-31 09148310 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 09148310 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 09148310 frs-bus:Director1 2024-08-01 2025-07-31 09148310 frs-bus:Director2 2024-08-01 2025-07-31 09148310 frs-bus:Director3 2024-08-01 2025-07-31 09148310 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 09148310 frs-core:Non-currentFinancialInstruments 9 2025-07-31 09148310 frs-countries:EnglandWales 2024-08-01 2025-07-31 09148310 2023-07-31 09148310 2024-07-31 09148310 2023-08-01 2024-07-31 09148310 frs-core:CurrentFinancialInstruments 2024-07-31 09148310 frs-core:Non-currentFinancialInstruments 2024-07-31 09148310 frs-core:ShareCapital 2024-07-31 09148310 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09148310 frs-core:Non-currentFinancialInstruments 9 2024-07-31
Registered number: 09148310
Raptor Aspect (Shipping) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09148310
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,783 4,471
Investments 6 253,800 258,300
260,583 262,771
CURRENT ASSETS
Debtors 7 90,923 93,374
Cash at bank and in hand 66,405 51,429
157,328 144,803
Creditors: Amounts Falling Due Within One Year 9 (119,145 ) (119,908 )
NET CURRENT ASSETS (LIABILITIES) 38,183 24,895
TOTAL ASSETS LESS CURRENT LIABILITIES 298,766 287,666
Creditors: Amounts Falling Due After More Than One Year 10 (237,834 ) (250,145 )
NET ASSETS 60,932 37,521
CAPITAL AND RESERVES
Called up share capital 11 10,000 10,000
Profit and Loss Account 50,932 27,521
SHAREHOLDERS' FUNDS 60,932 37,521
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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 Hughes
Director
21 April 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Raptor Aspect (Shipping) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09148310 . The registered office is Office 11 Navigation Business Centre, Mill Gate, Newark, NG24 4TS.
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.
The company is exempt from preparing group accounts under 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 - Other Intangible
Intangible assets are franchises. They are amortised to the Profit and Loss Account over the estimated economic life of 4 years.
2.4. 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:
Leasehold 20% on cost
Plant & Machinery 15% reducing balance
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.
...CONTINUED
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2.5. Taxation - continued
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: 5 (2024: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 70,100
As at 31 July 2025 70,100
Amortisation
As at 1 August 2024 70,100
As at 31 July 2025 70,100
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2024 9,550 8,412 17,962
Additions - 3,508 3,508
As at 31 July 2025 9,550 11,920 21,470
Depreciation
As at 1 August 2024 9,550 3,941 13,491
Provided during the period - 1,196 1,196
As at 31 July 2025 9,550 5,137 14,687
Net Book Value
As at 31 July 2025 - 6,783 6,783
As at 1 August 2024 - 4,471 4,471
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6. Investments
Subsidiaries
£
Cost
As at 1 August 2024 258,300
Disposals (4,500 )
As at 31 July 2025 253,800
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 253,800
As at 1 August 2024 258,300
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53,887 89,587
Other debtors 1,550 3,787
55,437 93,374
Due after more than one year
Directors loan account 35,486 -
90,923 93,374
8. Current Asset Investments

The market value of listed investments was £ 290,000 (2024 - £ 258,300 )

9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 89,635 90,083
Bank loans and overdrafts 12,590 8,390
Corporation tax 5,156 9,261
Taxes and social security 8,772 9,733
Other creditors 403 354
Accruals and deferred income 1,227 725
Amounts owed to related parties 1,362 1,362
119,145 119,908
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Page 6
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 27,019 39,625
Other loans 111,315 108,201
Directors loan account 99,500 102,319
237,834 250,145
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
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