Acorah Software Products - Accounts Production 18.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11669816 Mr Herman Castaneda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11669816 2024-11-30 11669816 2025-11-30 11669816 2024-12-01 2025-11-30 11669816 frs-core:CurrentFinancialInstruments 2025-11-30 11669816 frs-core:ComputerEquipment 2025-11-30 11669816 frs-core:ComputerEquipment 2024-12-01 2025-11-30 11669816 frs-core:ComputerEquipment 2024-11-30 11669816 frs-core:FurnitureFittings 2025-11-30 11669816 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11669816 frs-core:FurnitureFittings 2024-11-30 11669816 frs-core:SharePremium 2025-11-30 11669816 frs-core:ShareCapital 2025-11-30 11669816 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 11669816 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11669816 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11669816 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11669816 frs-bus:SmallEntities 2024-12-01 2025-11-30 11669816 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11669816 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11669816 frs-bus:Director1 2024-12-01 2025-11-30 11669816 frs-bus:Director1 2024-11-30 11669816 frs-bus:Director1 2025-11-30 11669816 frs-countries:EnglandWales 2024-12-01 2025-11-30 11669816 2023-11-30 11669816 2024-11-30 11669816 2023-12-01 2024-11-30 11669816 frs-core:CurrentFinancialInstruments 2024-11-30 11669816 frs-core:SharePremium 2023-11-30 11669816 frs-core:SharePremium 2024-11-30 11669816 frs-core:ShareCapital 2023-11-30 11669816 frs-core:ShareCapital 2024-11-30 11669816 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-11-30 11669816 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11669816
AwareBrands Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
HelpBox
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 11669816
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,045 8,752
9,045 8,752
CURRENT ASSETS
Stocks 5 29,785 35,880
Debtors 6 2,353 (1 )
Cash at bank and in hand 4,270 12,606
36,408 48,485
Creditors: Amounts Falling Due Within One Year 7 (261,993 ) (263,060 )
NET CURRENT ASSETS (LIABILITIES) (225,585 ) (214,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES (216,540 ) (205,823 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (782 )
NET LIABILITIES (216,540 ) (206,605 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account (206,705 ) (206,705 )
Profit and Loss Account (9,935 ) -
SHAREHOLDERS' FUNDS (216,540) (206,605)
Page 1
Page 2
For the year ending 30 November 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 Herman Castaneda
Director
05/12/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 December 2023 100 (206,705 ) - (206,605)
As at 30 November 2024 and 1 December 2024 100 (206,705 ) - (206,605)
Loss for the year and total comprehensive income - - (9,935 ) (9,935)
As at 30 November 2025 100 (206,705 ) (9,935 ) (216,540)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AwareBrands Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11669816 . The registered office is 45 Preston Street, Exeter, Devon, EX1 1DF.
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. 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:
Fixtures & Fittings 25% WDV
Computer Equipment 25% WDV
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 4,265 4,487 8,752
Additions - 3,430 3,430
As at 30 November 2025 4,265 7,917 12,182
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 December 2024 - - -
Provided during the period 1,057 2,080 3,137
As at 30 November 2025 1,057 2,080 3,137
Net Book Value
As at 30 November 2025 3,208 5,837 9,045
As at 1 December 2024 4,265 4,487 8,752
5. Stocks
2025 2024
£ £
Stock 29,785 35,880
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors (1 ) (1 )
Other debtors 2,354 -
2,353 (1 )
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 261,954 260,004
Taxation and social security 39 3,056
261,993 263,060
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Herman Castaneda (264,034 ) 5,583 (7,763 ) - (266,213 )
The above loan is unsecured, interest free and repayable on demand.
Page 5