Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04036575 Mr J Waumsley Mr P Simmons Mr J E Bates-Kawachi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04036575 2024-10-31 04036575 2025-10-31 04036575 2024-11-01 2025-10-31 04036575 frs-core:CurrentFinancialInstruments 2025-10-31 04036575 frs-core:FurnitureFittings 2025-10-31 04036575 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04036575 frs-core:FurnitureFittings 2024-10-31 04036575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 04036575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 04036575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04036575 frs-core:PlantMachinery 2025-10-31 04036575 frs-core:PlantMachinery 2024-11-01 2025-10-31 04036575 frs-core:PlantMachinery 2024-10-31 04036575 frs-core:ShareCapital 2025-10-31 04036575 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04036575 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04036575 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04036575 frs-bus:SmallEntities 2024-11-01 2025-10-31 04036575 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04036575 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04036575 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 04036575 frs-bus:OrdinaryShareClass1 2025-10-31 04036575 frs-bus:OrdinaryShareClass3 2024-11-01 2025-10-31 04036575 frs-bus:OrdinaryShareClass3 2025-10-31 04036575 frs-bus:Director1 2024-11-01 2025-10-31 04036575 frs-bus:Director2 2024-11-01 2025-10-31 04036575 frs-bus:Director3 2024-11-01 2025-10-31 04036575 frs-countries:EnglandWales 2024-11-01 2025-10-31 04036575 2023-10-31 04036575 2024-10-31 04036575 2023-11-01 2024-10-31 04036575 frs-core:CurrentFinancialInstruments 2024-10-31 04036575 frs-core:ShareCapital 2024-10-31 04036575 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04036575 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 04036575 frs-bus:OrdinaryShareClass3 2023-11-01 2024-10-31
Registered number: 04036575
Aquilar Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04036575
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 504,310 640,686
504,310 640,686
CURRENT ASSETS
Stocks 5 666,932 579,741
Debtors 6 672,887 528,516
Cash at bank and in hand 259,626 2,093,026
1,599,445 3,201,283
Creditors: Amounts Falling Due Within One Year 7 (731,640 ) (657,326 )
NET CURRENT ASSETS (LIABILITIES) 867,805 2,543,957
TOTAL ASSETS LESS CURRENT LIABILITIES 1,372,115 3,184,643
NET ASSETS 1,372,115 3,184,643
CAPITAL AND RESERVES
Called up share capital 8 160 100
Income Statement 1,371,955 3,184,543
SHAREHOLDERS' FUNDS 1,372,115 3,184,643
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For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr J Waumsley
Director
12/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Aquilar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04036575 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 
The following principal accounting policies have been applied:

Compliance with accounting standard
The accounts have been prepared in accordance with the provisions of FRS102 Section 1A small entities. There have been no material deviations from the standard.
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:
Freehold 1% on a straight line basis.
Plant & Machinery 10% on a straight line basis.
Fixtures & Fittings 25% on a reducing balance basis.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. 
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 13)
15 13
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 734,436 2,216 48,321 784,973
Additions - - 1,072 1,072
Disposals (143,614 ) - - (143,614 )
As at 31 October 2025 590,822 2,216 49,393 642,431
Depreciation
As at 1 November 2024 116,344 1,108 26,835 144,287
Provided during the period 5,908 277 4,889 11,074
Disposals (17,240 ) - - (17,240 )
As at 31 October 2025 105,012 1,385 31,724 138,121
Net Book Value
As at 31 October 2025 485,810 831 17,669 504,310
As at 1 November 2024 618,092 1,108 21,486 640,686
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5. Stocks
2025 2024
£ £
Stock 666,932 579,741
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 630,809 492,229
Prepayments and accrued income 41,105 34,848
Other debtors 973 1,439
672,887 528,516
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 324,817 256,512
Corporation tax 212,363 183,457
Other taxes and social security 19,511 18,417
VAT 92,639 83,784
Net wages - 820
Other creditors 14,568 11,539
Accruals and deferred income 67,742 102,797
731,640 657,326
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
60 Ordinary B shares of £ 1.00 each 60 -
160 100
9. Related Party Transactions
During the year dividends were paid to the directors totalling £291,000 (2024 - £370,000).
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