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 06319791 Mr Giuseppe Lecca Miss Cinzia Lecca Miss Cinzia Lecca iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06319791 2024-07-31 06319791 2025-07-31 06319791 2024-08-01 2025-07-31 06319791 frs-core:CurrentFinancialInstruments 2025-07-31 06319791 frs-core:Non-currentFinancialInstruments 2025-07-31 06319791 frs-core:ComputerEquipment 2025-07-31 06319791 frs-core:ComputerEquipment 2024-08-01 2025-07-31 06319791 frs-core:ComputerEquipment 2024-07-31 06319791 frs-core:FurnitureFittings 2025-07-31 06319791 frs-core:FurnitureFittings 2024-08-01 2025-07-31 06319791 frs-core:FurnitureFittings 2024-07-31 06319791 frs-core:NetGoodwill 2025-07-31 06319791 frs-core:NetGoodwill 2024-08-01 2025-07-31 06319791 frs-core:NetGoodwill 2024-07-31 06319791 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 06319791 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 06319791 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 06319791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 06319791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06319791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 06319791 frs-core:PlantMachinery 2025-07-31 06319791 frs-core:PlantMachinery 2024-08-01 2025-07-31 06319791 frs-core:PlantMachinery 2024-07-31 06319791 frs-core:ShareCapital 2025-07-31 06319791 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 06319791 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06319791 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 06319791 frs-bus:SmallEntities 2024-08-01 2025-07-31 06319791 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06319791 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06319791 frs-bus:Director1 2024-08-01 2025-07-31 06319791 frs-bus:Director2 2024-08-01 2025-07-31 06319791 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 06319791 frs-countries:EnglandWales 2024-08-01 2025-07-31 06319791 2023-07-31 06319791 2024-07-31 06319791 2023-08-01 2024-07-31 06319791 frs-core:CurrentFinancialInstruments 2024-07-31 06319791 frs-core:Non-currentFinancialInstruments 2024-07-31 06319791 frs-core:ShareCapital 2024-07-31 06319791 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 06319791
Tre Arcieri Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
JML Business Services Limited
Unit 10-11 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06319791
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 282,714 291,819
282,714 291,819
CURRENT ASSETS
Stocks 5 58,755 56,029
Debtors 6 58,976 58,218
Cash at bank and in hand 7,833 25,123
125,564 139,370
Creditors: Amounts Falling Due Within One Year 7 (214,504 ) (201,284 )
NET CURRENT ASSETS (LIABILITIES) (88,940 ) (61,914 )
TOTAL ASSETS LESS CURRENT LIABILITIES 193,774 229,905
Creditors: Amounts Falling Due After More Than One Year 8 (20,000 ) (55,020 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,373 ) (10,401 )
NET ASSETS 165,401 164,484
CAPITAL AND RESERVES
Called up share capital 9 30,000 30,000
Profit and Loss Account 135,401 134,484
SHAREHOLDERS' FUNDS 165,401 164,484
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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 Giuseppe Lecca
Director
Miss Cinzia Lecca
Director
28/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover represents net sales of food and drink, excluding value added tax and is recognised on a point of sale basis.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of one year.
1.4. 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:
Freehold Market value
Leasehold Over life of lease
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25-33% reducing balance
1.5. 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.
1.6. 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 year 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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was  33 (2024: 33)
33 33
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3. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 12,865
As at 31 July 2025 12,865
Amortisation
As at 1 August 2024 12,865
As at 31 July 2025 12,865
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2024 238,653 137,292 11,878 192,511
Additions - - - 2,850
Disposals - - - (2,645 )
As at 31 July 2025 238,653 137,292 11,878 192,716
Depreciation
As at 1 August 2024 - 116,896 11,093 160,977
Provided during the period - 5,427 197 6,113
Disposals - - - (2,576 )
As at 31 July 2025 - 122,323 11,290 164,514
Net Book Value
As at 31 July 2025 238,653 14,969 588 28,202
As at 1 August 2024 238,653 20,396 785 31,534
Computer Equipment Total
£ £
Cost
As at 1 August 2024 1,003 581,337
Additions - 2,850
Disposals - (2,645 )
As at 31 July 2025 1,003 581,542
...CONTINUED
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Depreciation
As at 1 August 2024 552 289,518
Provided during the period 149 11,886
Disposals - (2,576 )
As at 31 July 2025 701 298,828
Net Book Value
As at 31 July 2025 302 282,714
As at 1 August 2024 451 291,819
5. Stocks
2025 2024
£ £
Materials 58,755 56,029
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 33,700 30,717
33,700 30,717
Due after more than one year
Other debtors 25,276 27,501
25,276 27,501
58,976 58,218
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 81,823 66,448
Bank loans and overdrafts 7,411 -
Other creditors 84,980 92,464
Taxation and social security 40,290 42,372
214,504 201,284
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 20,000 10,000
Other creditors - 45,020
20,000 55,020
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30,000 30,000
10. Other Commitments
The total of future minimum lease payments under non-cancellable rental leases are as follows:
Land and buildings
2025 2024
£ £
Within 1 year 85,500 85,500
Between 1 and 5 years 282,625 320,625
After 5 years 76,000 123,500
444,125 529,625
11. General Information
Tre Arcieri Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06319791 . The registered office is 1 - 5 Swan Lane, Guildford, Surrey, GU1 4QE.
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