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 04430398 Mr Peter Evans Mr Mukund Amin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04430398 2024-07-31 04430398 2025-07-31 04430398 2024-08-01 2025-07-31 04430398 frs-core:CurrentFinancialInstruments 2025-07-31 04430398 frs-core:Non-currentFinancialInstruments 2025-07-31 04430398 frs-core:ComputerEquipment 2025-07-31 04430398 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04430398 frs-core:ComputerEquipment 2024-07-31 04430398 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 04430398 frs-core:FurnitureFittings 2025-07-31 04430398 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04430398 frs-core:FurnitureFittings 2024-07-31 04430398 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 04430398 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 04430398 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 04430398 frs-core:OtherResidualIntangibleAssets 2025-07-31 04430398 frs-core:OtherResidualIntangibleAssets 2024-07-31 04430398 frs-core:PlantMachinery 2025-07-31 04430398 frs-core:PlantMachinery 2024-08-01 2025-07-31 04430398 frs-core:PlantMachinery 2024-07-31 04430398 frs-core:ShareCapital 2025-07-31 04430398 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04430398 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04430398 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04430398 frs-bus:SmallEntities 2024-08-01 2025-07-31 04430398 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04430398 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04430398 frs-bus:Director1 2024-08-01 2025-07-31 04430398 frs-bus:Director1 2024-07-31 04430398 frs-bus:Director1 2025-07-31 04430398 frs-bus:Director2 2024-08-01 2025-07-31 04430398 frs-core:CurrentFinancialInstruments 1 2025-07-31 04430398 frs-countries:EnglandWales 2024-08-01 2025-07-31 04430398 2023-07-31 04430398 2024-07-31 04430398 2023-08-01 2024-07-31 04430398 frs-core:CurrentFinancialInstruments 2024-07-31 04430398 frs-core:Non-currentFinancialInstruments 2024-07-31 04430398 frs-core:ShareCapital 2024-07-31 04430398 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04430398 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 04430398
Affinity Associates (Marlow) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04430398
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 633
- 633
CURRENT ASSETS
Debtors 6 470,449 437,934
Investments 7 625 625
Cash at bank and in hand 70,487 53,371
541,561 491,930
Creditors: Amounts Falling Due Within One Year 8 (455,140 ) (378,441 )
NET CURRENT ASSETS (LIABILITIES) 86,421 113,489
TOTAL ASSETS LESS CURRENT LIABILITIES 86,421 114,122
Creditors: Amounts Falling Due After More Than One Year 9 (44,703 ) (113,236 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (254 ) (253 )
NET ASSETS 41,464 633
CAPITAL AND RESERVES
Called up share capital 10 110 110
Profit and Loss Account 41,354 523
SHAREHOLDERS' FUNDS 41,464 633
Page 1
Page 2
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 Peter Evans
Director
16 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Affinity Associates (Marlow) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04430398 . The registered office is The Clock House, Station Approach, Marlow, Buckinghamshire, SL7 1NT.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 21,244
As at 31 July 2025 21,244
Amortisation
As at 1 August 2024 21,244
As at 31 July 2025 21,244
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2024 4,134 4,287 20,330 59,484 88,235
As at 31 July 2025 4,134 4,287 20,330 59,484 88,235
Depreciation
As at 1 August 2024 4,134 3,654 20,330 59,484 87,602
Provided during the period - 633 - - 633
As at 31 July 2025 4,134 4,287 20,330 59,484 88,235
Net Book Value
As at 31 July 2025 - - - - -
As at 1 August 2024 - 633 - - 633
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 192,358 155,415
Prepayments and accrued income 23,725 34,277
Other debtors 203,086 188,919
Work in Progress P 30,000 40,105
Directors' loan accounts 21,280 19,218
470,449 437,934
Page 4
Page 5
7. Current Asset Investments
2025 2024
£ £
Short term deposits 625 625
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 211,345 161,027
Bank loans and overdrafts 4,165 3,271
Corporation tax 31,019 10,694
Other taxes and social security 6,827 35,005
VAT 176,783 147,035
Other creditors 22,226 14,016
Accruals and deferred income 2,775 7,393
455,140 378,441
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 44,703 113,236
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Peter Evans 19,218 26,062 24,000 - 21,280
The loan was repaid within 3 months of the financial year end, interest was charged on the overdrawn amount.
Page 5