Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12897147 F Hounsham J A Hounsham B33 Group Limited The IncuHive Space, Hursley Park Road, Hursley, Southampton, SO21 2JN true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12897147 2024-09-30 12897147 2025-09-30 12897147 2024-10-01 2025-09-30 12897147 frs-core:CurrentFinancialInstruments 2025-09-30 12897147 frs-core:Non-currentFinancialInstruments 2025-09-30 12897147 frs-core:BetweenOneFiveYears 2025-09-30 12897147 frs-core:ComputerEquipment 2025-09-30 12897147 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12897147 frs-core:ComputerEquipment 2024-09-30 12897147 frs-core:FurnitureFittings 2025-09-30 12897147 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12897147 frs-core:FurnitureFittings 2024-09-30 12897147 frs-core:MotorVehicles 2025-09-30 12897147 frs-core:MotorVehicles 2024-10-01 2025-09-30 12897147 frs-core:MotorVehicles 2024-09-30 12897147 frs-core:PlantMachinery 2025-09-30 12897147 frs-core:PlantMachinery 2024-10-01 2025-09-30 12897147 frs-core:PlantMachinery 2024-09-30 12897147 frs-core:WithinOneYear 2025-09-30 12897147 frs-core:ShareCapital 2025-09-30 12897147 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12897147 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12897147 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12897147 frs-bus:SmallEntities 2024-10-01 2025-09-30 12897147 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12897147 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12897147 1 2024-10-01 2025-09-30 12897147 frs-bus:Director1 2024-10-01 2025-09-30 12897147 frs-bus:Director2 2024-10-01 2025-09-30 12897147 frs-countries:EnglandWales 2024-10-01 2025-09-30 12897147 2023-09-30 12897147 2024-09-30 12897147 2023-10-01 2024-09-30 12897147 frs-core:CurrentFinancialInstruments 2024-09-30 12897147 frs-core:Non-currentFinancialInstruments 2024-09-30 12897147 frs-core:BetweenOneFiveYears 2024-09-30 12897147 frs-core:WithinOneYear 2024-09-30 12897147 frs-core:ShareCapital 2024-09-30 12897147 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12897147
Appledown Projects Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12897147
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,802 78,658
75,802 78,658
CURRENT ASSETS
Stocks 5 3,228 347
Debtors 6 249,348 219,999
Cash at bank and in hand 470,172 373,341
722,748 593,687
Creditors: Amounts Falling Due Within One Year 7 (487,030 ) (411,243 )
NET CURRENT ASSETS (LIABILITIES) 235,718 182,444
TOTAL ASSETS LESS CURRENT LIABILITIES 311,520 261,102
Creditors: Amounts Falling Due After More Than One Year 8 (35,323 ) (44,916 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,557 ) (18,870 )
NET ASSETS 257,640 197,316
CAPITAL AND RESERVES
Called up share capital 10 125 125
Profit and Loss Account 257,515 197,191
SHAREHOLDERS' FUNDS 257,640 197,316
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For the year ending 30 September 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
F Hounsham
Director
21 April 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Appledown Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12897147 . The registered office is The Incuhive Space, Hursley Park Road, Hursley, Southhampton, SO21 2JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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.
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. 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 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 3 years straight line
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.
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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.
2.6. Financial Instruments
The company applies the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Basic financial assets and liabilities are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised.
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
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.
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2.8. Grants and funding
Grants and funding are recognised in the profit and loss account at the fair value received or receivable when there is reasonable assurance that any conditions relating to them will be met and that they will be received.
Any grants or funding that specify performance conditions are recognised in the profit and loss account when all conditions are met. Where grants and funding do not specify performance conditions, they are recognised when the proceeds are received or receivable.
2.9. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 10,812 65,024 2,813 11,437 90,086
Additions 3,153 11,759 - 1,119 16,031
As at 30 September 2025 13,965 76,783 2,813 12,556 106,117
Depreciation
As at 1 October 2024 1,006 7,380 997 2,045 11,428
Provided during the period 2,272 12,313 363 3,939 18,887
As at 30 September 2025 3,278 19,693 1,360 5,984 30,315
Net Book Value
As at 30 September 2025 10,687 57,090 1,453 6,572 75,802
As at 1 October 2024 9,806 57,644 1,816 9,392 78,658
5. Stocks
2025 2024
£ £
Stock 3,228 347
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 79,872 136,043
Amounts recoverable on contracts 144,592 -
Prepayments and accrued income 23,534 31,549
Other debtors 1,350 52,407
249,348 219,999
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,593 8,503
Trade creditors 263,698 127,502
Corporation tax 45,509 35,839
Other taxes and social security 15,243 19,813
VAT 53,499 69,200
Other creditors 399 663
Accruals and deferred income 64,050 81,292
Directors' loan accounts 35,039 68,431
487,030 411,243
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 35,323 44,916
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,593 8,503
Later than one year and not later than five years 35,323 44,916
44,916 53,419
44,916 53,419
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 125 125
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking and controlling party, owning 100% of the shares, is B33 Group Limited . B33 Group Limited was incorporated in (England & Wales) and their registered office is The IncuHive Space, Hursley Park Road, Hursley, Southampton, SO21 2JN
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