Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 14267610 Mrs Veronica Davies Mr Paul Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14267610 2024-08-31 14267610 2025-08-31 14267610 2024-09-01 2025-08-31 14267610 frs-core:CurrentFinancialInstruments 2025-08-31 14267610 frs-core:ComputerEquipment 2025-08-31 14267610 frs-core:ComputerEquipment 2024-09-01 2025-08-31 14267610 frs-core:ComputerEquipment 2024-08-31 14267610 frs-core:PlantMachinery 2025-08-31 14267610 frs-core:PlantMachinery 2024-09-01 2025-08-31 14267610 frs-core:PlantMachinery 2024-08-31 14267610 frs-core:ShareCapital 2025-08-31 14267610 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14267610 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14267610 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14267610 frs-bus:SmallEntities 2024-09-01 2025-08-31 14267610 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14267610 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14267610 frs-bus:Director1 2024-09-01 2025-08-31 14267610 frs-bus:Director2 2024-09-01 2025-08-31 14267610 frs-countries:EnglandWales 2024-09-01 2025-08-31 14267610 2023-08-31 14267610 2024-08-31 14267610 2023-09-01 2024-08-31 14267610 frs-core:CurrentFinancialInstruments 2024-08-31 14267610 frs-core:ShareCapital 2024-08-31 14267610 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14267610
Fiela 32 Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Butler & Co Accountancy Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14267610
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,431 31,027
8,431 31,027
CURRENT ASSETS
Debtors 6 5,610 4,102
Cash at bank and in hand 2,846 10,982
8,456 15,084
Creditors: Amounts Falling Due Within One Year 7 (53,961 ) (35,763 )
NET CURRENT ASSETS (LIABILITIES) (45,505 ) (20,679 )
TOTAL ASSETS LESS CURRENT LIABILITIES (37,074 ) 10,348
NET (LIABILITIES)/ASSETS (37,074 ) 10,348
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (37,174 ) 10,248
SHAREHOLDERS' FUNDS (37,074) 10,348
Page 1
Page 2
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
Mrs Veronica Davies
Director
19/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fiela 32 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14267610 . The registered office is Penrhyn, Pantyffynnon Road, Ammanford, SA18 3HH.
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 10% Reducing Balance
Computer Equipment 10 % Reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 15)
21 15
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 33,114 1,360 34,474
Additions 7,207 - 7,207
Disposals (33,114 ) - (33,114 )
As at 31 August 2025 7,207 1,360 8,567
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 3,311 136 3,447
Disposals (3,311 ) - (3,311 )
As at 31 August 2025 - 136 136
Net Book Value
As at 31 August 2025 7,207 1,224 8,431
As at 1 September 2024 29,803 1,224 31,027
5. Stocks
2025 2024
£ £
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,305
Prepayments and accrued income 917 917
Brecon Ridge 1,880 1,880
VAT 2,813 -
5,610 4,102
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,334 4,706
Bank loans and overdrafts 21,248 -
Other taxes and social security 1,543 8,572
VAT - 295
Net wages 712 550
Other creditors 792 -
Directors' loan accounts 19,332 21,640
53,961 35,763
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4