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 08607486 Mr Emile Kott Mrs Jennifer Kott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08607486 2024-07-31 08607486 2025-07-31 08607486 2024-08-01 2025-07-31 08607486 frs-core:CurrentFinancialInstruments 2025-07-31 08607486 frs-core:Non-currentFinancialInstruments 2025-07-31 08607486 frs-core:ComputerEquipment 2025-07-31 08607486 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08607486 frs-core:ComputerEquipment 2024-07-31 08607486 frs-core:MotorVehicles 2025-07-31 08607486 frs-core:MotorVehicles 2024-08-01 2025-07-31 08607486 frs-core:MotorVehicles 2024-07-31 08607486 frs-core:PlantMachinery 2025-07-31 08607486 frs-core:PlantMachinery 2024-08-01 2025-07-31 08607486 frs-core:PlantMachinery 2024-07-31 08607486 frs-core:ShareCapital 2025-07-31 08607486 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08607486 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08607486 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08607486 frs-bus:SmallEntities 2024-08-01 2025-07-31 08607486 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08607486 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08607486 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 08607486 frs-bus:OrdinaryShareClass2 2025-07-31 08607486 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 08607486 frs-bus:OrdinaryShareClass3 2025-07-31 08607486 frs-bus:Director1 2024-08-01 2025-07-31 08607486 frs-bus:Director2 2024-08-01 2025-07-31 08607486 frs-countries:EnglandWales 2024-08-01 2025-07-31 08607486 2023-07-31 08607486 2024-07-31 08607486 2023-08-01 2024-07-31 08607486 frs-core:CurrentFinancialInstruments 2024-07-31 08607486 frs-core:Non-currentFinancialInstruments 2024-07-31 08607486 frs-core:ShareCapital 2024-07-31 08607486 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08607486 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 08607486 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31
Registered number: 08607486
Acroweb Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Emile Kott
Mrs Jennifer Kott
Company Number 08607486
Registered Office White House
Charlmead
East Wittering
West Sussex
PO20 8DN
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court
Waterlooville
Hampshire
PO7 7SQ
Page 1
Page 2
Balance Sheet
Registered number: 08607486
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,516 8,512
6,516 8,512
CURRENT ASSETS
Debtors 5 11,136 9,514
Cash at bank and in hand 122,005 106,936
133,141 116,450
Creditors: Amounts Falling Due Within One Year 6 (27,040 ) (22,306 )
NET CURRENT ASSETS (LIABILITIES) 106,101 94,144
TOTAL ASSETS LESS CURRENT LIABILITIES 112,617 102,656
Creditors: Amounts Falling Due After More Than One Year 7 - (1,086 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,629 ) (1,969 )
NET ASSETS 110,988 99,601
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 110,888 99,501
SHAREHOLDERS' FUNDS 110,988 99,601
Page 2
Page 3
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 Emile Kott
Director
27 April 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Acroweb Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08607486 . The registered office is White House, Charlmead, East Wittering, West Sussex, PO20 8DN.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. 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.
2.4. 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:
Plant & Machinery 25% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 25% 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.
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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 16,582 41,435 745 58,762
Additions 785 - - 785
Disposals - - (332 ) (332 )
As at 31 July 2025 17,367 41,435 413 59,215
Depreciation
As at 1 August 2024 15,555 34,171 524 50,250
Provided during the period 893 1,816 73 2,782
Disposals - - (333 ) (333 )
As at 31 July 2025 16,448 35,987 264 52,699
Net Book Value
As at 31 July 2025 919 5,448 149 6,516
As at 1 August 2024 1,027 7,264 221 8,512
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,889 9,250
Other debtors 247 264
11,136 9,514
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 735 (524 )
Bank loans and overdrafts 1,073 1,304
Other creditors 4,946 1,404
Taxation and social security 20,286 20,122
27,040 22,306
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,086
Page 5
Page 6
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 50.00 each 50 50
1 Ordinary B shares of £ 50.00 each 50 50
100 100
9. Directors Advances, Credits and Guarantees
As at the balance sheet date, the company owed the directors £1,537 (2024: £361).
The above loan is unsecured, interest free and repayable on demand.
Page 6