Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 01272660 Mrs Barbara Pennington Mr Graham Pennington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01272660 2024-08-31 01272660 2025-08-31 01272660 2024-09-01 2025-08-31 01272660 frs-core:CurrentFinancialInstruments 2025-08-31 01272660 frs-core:ComputerEquipment 2025-08-31 01272660 frs-core:ComputerEquipment 2024-09-01 2025-08-31 01272660 frs-core:ComputerEquipment 2024-08-31 01272660 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 01272660 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 01272660 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01272660 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 01272660 frs-core:MotorVehicles 2025-08-31 01272660 frs-core:MotorVehicles 2024-09-01 2025-08-31 01272660 frs-core:MotorVehicles 2024-08-31 01272660 frs-core:OtherResidualIntangibleAssets 2025-08-31 01272660 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 01272660 frs-core:OtherResidualIntangibleAssets 2024-08-31 01272660 frs-core:PlantMachinery 2025-08-31 01272660 frs-core:PlantMachinery 2024-09-01 2025-08-31 01272660 frs-core:PlantMachinery 2024-08-31 01272660 frs-core:RevaluationReserve 2024-08-31 01272660 frs-core:RevaluationReserve 2025-08-31 01272660 frs-core:ShareCapital 2025-08-31 01272660 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 01272660 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 01272660 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 01272660 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01272660 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 01272660 frs-bus:SmallEntities 2024-09-01 2025-08-31 01272660 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01272660 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01272660 frs-core:ListedExchangeTraded 2025-08-31 01272660 frs-core:ListedExchangeTraded 2024-08-31 01272660 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 01272660 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 01272660 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 01272660 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 01272660 frs-bus:Director1 2024-09-01 2025-08-31 01272660 frs-bus:Director2 2024-09-01 2025-08-31 01272660 frs-countries:EnglandWales 2024-09-01 2025-08-31 01272660 2023-08-31 01272660 2024-08-31 01272660 2023-09-01 2024-08-31 01272660 frs-core:CurrentFinancialInstruments 2024-08-31 01272660 frs-core:RevaluationReserve 2024-08-31 01272660 frs-core:ShareCapital 2024-08-31 01272660 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 01272660
ACCRAPAK SYSTEMS LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
P A Hull & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01272660
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2 3
Tangible Assets 5 307,379 315,137
Investments 6 1,959 1,959
309,340 317,099
CURRENT ASSETS
Stocks 7 8,000 8,000
Debtors 8 80,235 73,785
Cash at bank and in hand 213,373 233,957
301,608 315,742
Creditors: Amounts Falling Due Within One Year 9 (139,018 ) (130,845 )
NET CURRENT ASSETS (LIABILITIES) 162,590 184,897
TOTAL ASSETS LESS CURRENT LIABILITIES 471,930 501,996
NET ASSETS 471,930 501,996
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 258,200 258,200
Profit and Loss Account 213,630 243,696
SHAREHOLDERS' FUNDS 471,930 501,996
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For the year ending 31 August 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 Graham Pennington
Director
8th April 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ACCRAPAK SYSTEMS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01272660 . The registered office is BURTONWOOD INDUSTRIAL ESTATE, 57 PHIPPS LANE, BURTONWOOD, WARRINGTON, CHESHIRE, WA5 4HX.
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:
Freehold 50 Years Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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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: 6 (2024: 6)
6 6
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 1,430
As at 31 August 2025 1,430
Amortisation
As at 1 September 2024 1,427
Provided during the period 1
As at 31 August 2025 1,428
Net Book Value
As at 31 August 2025 2
As at 1 September 2024 3
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 357,287 104,625 13,195 4,474 479,581
As at 31 August 2025 357,287 104,625 13,195 4,474 479,581
Depreciation
As at 1 September 2024 60,129 86,647 13,194 4,474 164,444
Provided during the period 5,061 2,697 - - 7,758
As at 31 August 2025 65,190 89,344 13,194 4,474 172,202
Net Book Value
As at 31 August 2025 292,097 15,281 1 - 307,379
As at 1 September 2024 297,158 17,978 1 - 315,137
6. Investments
Listed
£
Cost or Valuation
As at 1 September 2024 245,610
As at 31 August 2025 245,610
Provision
As at 1 September 2024 243,651
As at 31 August 2025 243,651
Net Book Value
As at 31 August 2025 1,959
As at 1 September 2024 1,959
7. Stocks
2025 2024
£ £
Stock 3,000 3,000
Work in progress 5,000 5,000
8,000 8,000
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8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 69,703 63,253
Other debtors 10,532 10,532
80,235 73,785
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 44,249 36,126
Bank loans and overdrafts 86,920 74,540
Other creditors 1,175 1,175
Taxation and social security 6,674 19,004
139,018 130,845
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 258,200 243,696
Loss for the year and total comprehensive income - (30,066 )
As at 31 August 2025 258,200 213,630
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