Acorah Software Products - Accounts Production 19.1.200 false true 30 August 2024 31 August 2023 false 31 August 2024 30 August 2025 30 August 2025 10918562 Mr Asadullah Tahir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10918562 2024-08-30 10918562 2025-08-30 10918562 2024-08-31 2025-08-30 10918562 frs-core:CurrentFinancialInstruments 2025-08-30 10918562 frs-core:MotorVehicles 2024-08-31 2025-08-30 10918562 frs-core:PlantMachinery 2025-08-30 10918562 frs-core:PlantMachinery 2024-08-31 2025-08-30 10918562 frs-core:PlantMachinery 2024-08-30 10918562 frs-core:ShareCapital 2025-08-30 10918562 frs-core:RetainedEarningsAccumulatedLosses 2025-08-30 10918562 frs-bus:PrivateLimitedCompanyLtd 2024-08-31 2025-08-30 10918562 frs-bus:FilletedAccounts 2024-08-31 2025-08-30 10918562 frs-bus:SmallEntities 2024-08-31 2025-08-30 10918562 frs-bus:AuditExempt-NoAccountantsReport 2024-08-31 2025-08-30 10918562 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-31 2025-08-30 10918562 frs-bus:Director1 2024-08-31 2025-08-30 10918562 frs-countries:EnglandWales 2024-08-31 2025-08-30 10918562 2023-08-30 10918562 2024-08-30 10918562 2023-08-31 2024-08-30 10918562 frs-core:CurrentFinancialInstruments 2024-08-30 10918562 frs-core:ShareCapital 2024-08-30 10918562 frs-core:RetainedEarningsAccumulatedLosses 2024-08-30
Registered number: 10918562
ATCN CONSULTING LIMITED
Unaudited Financial Statements
For The Year Ended 30 August 2025
Albaraka Limited
Chartered Certified Accountants & Registered Auditors
The Porter Building
Spaces. 1 Brunel Way
Slough
Berkshire
SL1 1FQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10918562
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,071 1,428
1,071 1,428
CURRENT ASSETS
Stocks 5 24,509 26,553
Debtors 6 20,617 20,960
Cash at bank and in hand 6,122 33,540
51,248 81,053
Creditors: Amounts Falling Due Within One Year 7 (52,251 ) (86,679 )
NET CURRENT ASSETS (LIABILITIES) (1,003 ) (5,626 )
TOTAL ASSETS LESS CURRENT LIABILITIES 68 (4,198 )
NET ASSETS/(LIABILITIES) 68 (4,198 )
CAPITAL AND RESERVES
Called up share capital 8 202 1
Profit and Loss Account (134 ) (4,199 )
SHAREHOLDERS' FUNDS 68 (4,198)
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For the year ending 30 August 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 Asadullah Tahir
Director
24/03/2026
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
ATCN CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10918562 . The registered office is 268 Bath Road, Slough, England, SL1 4DX.
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:
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
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.
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 31 August 2024 5,555
As at 30 August 2025 5,555
Depreciation
As at 31 August 2024 4,127
Provided during the period 357
As at 30 August 2025 4,484
Net Book Value
As at 30 August 2025 1,071
As at 31 August 2024 1,428
5. Stocks
2025 2024
£ £
Work in progress 24,509 26,553
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,017 18,947
Prepayments and accrued income 1,600 2,013
20,617 20,960
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,215 29,610
Corporation tax 1,064 1,338
Other taxes and social security 6,832 6,832
VAT 7,472 9,929
Other creditors 4,129 -
Accruals and deferred income 1,150 1,150
Director's loan account 24,389 37,820
52,251 86,679
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 202 1
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