Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 28 February 2025 28 February 2025 12186763 Mr J D Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12186763 2024-09-30 12186763 2025-02-28 12186763 2024-10-01 2025-02-28 12186763 frs-core:CurrentFinancialInstruments 2025-02-28 12186763 frs-core:Non-currentFinancialInstruments 2025-02-28 12186763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 12186763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-02-28 12186763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 12186763 frs-core:MotorVehicles 2025-02-28 12186763 frs-core:MotorVehicles 2024-10-01 2025-02-28 12186763 frs-core:MotorVehicles 2024-09-30 12186763 frs-core:PlantMachinery 2025-02-28 12186763 frs-core:PlantMachinery 2024-10-01 2025-02-28 12186763 frs-core:PlantMachinery 2024-09-30 12186763 frs-core:ShareCapital 2025-02-28 12186763 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12186763 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-02-28 12186763 frs-bus:FilletedAccounts 2024-10-01 2025-02-28 12186763 frs-bus:SmallEntities 2024-10-01 2025-02-28 12186763 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-02-28 12186763 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-02-28 12186763 frs-bus:Director1 2024-10-01 2025-02-28 12186763 frs-countries:EnglandWales 2024-10-01 2025-02-28 12186763 2023-09-30 12186763 2024-09-30 12186763 2023-10-01 2024-09-30 12186763 frs-core:CurrentFinancialInstruments 2024-09-30 12186763 frs-core:Non-currentFinancialInstruments 2024-09-30 12186763 frs-core:ShareCapital 2024-09-30 12186763 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12186763
Nugen Expo Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12186763
28 February 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,629 40,029
41,629 40,029
CURRENT ASSETS
Debtors 5 52,410 12,001
Cash at bank and in hand 1 2
52,411 12,003
Creditors: Amounts Falling Due Within One Year 6 (79,356 ) (39,390 )
NET CURRENT ASSETS (LIABILITIES) (26,945 ) (27,387 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,684 12,642
Creditors: Amounts Falling Due After More Than One Year 7 (47,724 ) (44,390 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,108 ) (4,108 )
NET LIABILITIES (37,148 ) (35,856 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (37,248 ) (35,956 )
SHAREHOLDERS' FUNDS (37,148) (35,856)
Page 1
Page 2
For the period ending 28 February 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 J D Jones
Director
01/06/2026
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
Nugen Expo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12186763 . The registered office is Henstaff Court, Llantrisant Road, Cardiff, CF72 8NG.
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:
Leasehold 15% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2024 8,843 34,619 20,833 64,295
Additions - - 1,600 1,600
As at 28 February 2025 8,843 34,619 22,433 65,895
Depreciation
As at 1 October 2024 3,412 14,669 6,185 24,266
As at 28 February 2025 3,412 14,669 6,185 24,266
Net Book Value
As at 28 February 2025 5,431 19,950 16,248 41,629
As at 1 October 2024 5,431 19,950 14,648 40,029
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Page 4
5. Debtors
28 February 2025 30 September 2024
£ £
Due within one year
Trade debtors 41,200 -
Other debtors 11,210 12,001
52,410 12,001
6. Creditors: Amounts Falling Due Within One Year
28 February 2025 30 September 2024
£ £
Trade creditors 1,681 81
Bank loans and overdrafts - 3,334
Corporation tax 1,219 1,219
Other taxes and social security 273 273
VAT 30,502 30,002
Other creditors 4,481 4,481
Accruals and deferred income 41,200 -
79,356 39,390
7. Creditors: Amounts Falling Due After More Than One Year
28 February 2025 30 September 2024
£ £
Bank loans 47,724 44,390
8. Share Capital
28 February 2025 30 September 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4