Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03627450 Mr Brian Lee Mr Stephen Lee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03627450 2024-12-31 03627450 2025-12-31 03627450 2025-01-01 2025-12-31 03627450 frs-core:CurrentFinancialInstruments 2025-12-31 03627450 frs-core:Non-currentFinancialInstruments 2025-12-31 03627450 frs-core:ComputerEquipment 2025-12-31 03627450 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03627450 frs-core:ComputerEquipment 2024-12-31 03627450 frs-core:FurnitureFittings 2025-12-31 03627450 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03627450 frs-core:FurnitureFittings 2024-12-31 03627450 frs-core:MotorVehicles 2025-12-31 03627450 frs-core:MotorVehicles 2025-01-01 2025-12-31 03627450 frs-core:MotorVehicles 2024-12-31 03627450 frs-core:PlantMachinery 2025-12-31 03627450 frs-core:PlantMachinery 2025-01-01 2025-12-31 03627450 frs-core:PlantMachinery 2024-12-31 03627450 frs-core:ShareCapital 2025-12-31 03627450 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03627450 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03627450 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03627450 frs-bus:SmallEntities 2025-01-01 2025-12-31 03627450 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03627450 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03627450 frs-bus:Director1 2025-01-01 2025-12-31 03627450 frs-bus:Director2 2025-01-01 2025-12-31 03627450 frs-countries:EnglandWales 2025-01-01 2025-12-31 03627450 2023-12-31 03627450 2024-12-31 03627450 2024-01-01 2024-12-31 03627450 frs-core:CurrentFinancialInstruments 2024-12-31 03627450 frs-core:Non-currentFinancialInstruments 2024-12-31 03627450 frs-core:ShareCapital 2024-12-31 03627450 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03627450
ASW Marquees Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Richardsons
Chartered Accountants
99 London Street
Reading
RG1 4QA
ASW Marquees Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ASW Marquees Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03627450

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,934 |  | 44,763
|  |  | 35,934 |  | 44,763
CURRENT ASSETS
Debtors | 5 | 11,290 |  | 9,454 |
Cash at bank and in hand |  | 75,739 |  | 89,187 |
|  | 87,029 |  | 98,641 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,297 ) |  | (12,537 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 73,732 |  | 86,104
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 109,666 |  | 130,867
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (9,900 )
NET ASSETS |  |  | 109,666 |  | 120,967
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 109,664 |  | 120,965
SHAREHOLDERS' FUNDS |  |  | 109,666 |  | 120,967

Page 1
Page 2
ASW Marquees Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Stephen Lee Director
5th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ASW Marquees Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ASW Marquees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03627450 . The registered office is 99 London Street, Reading, Berkshire, RG1 4QA.
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 rendering of services. Turnover is reduced for rebates and other similar allowances.
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 | 20%
Motor Vehicles | 22%
Fixtures & Fittings | 15%
Computer Equipment | 33%

2.4. 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 year 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.
...CONTINUED
Page 3
Page 4
ASW Marquees Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 4 |  | 5
| 5 |  | 6

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 170,447 | 19,250 | 90,614 | 8,301 | 288,612
As at 31 December 2025 | 170,447 | 19,250 | 90,614 | 8,301 | 288,612
Depreciation
As at 1 January 2025 | 132,044 | 16,643 | 86,926 | 8,236 | 243,849
Provided during the period | 7,681 | 574 | 553 | 21 | 8,829
As at 31 December 2025 | 139,725 | 17,217 | 87,479 | 8,257 | 252,678
Net Book Value
As at 31 December 2025 | 30,722 | 2,033 | 3,135 | 44 | 35,934
As at 1 January 2025 | 38,403 | 2,607 | 3,688 | 65 | 44,763

Page 4
Page 5
ASW Marquees Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,244 |  | 400
Directors' loan accounts | 9,046 |  | 9,054
| 11,290 |  | 9,454

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 955 |  | -
Bank loans and overdrafts | 10,166 |  | 8,353
Corporation tax | (497 ) |  | 812
Other taxes and social security | - |  | 833
VAT | 523 |  | 514
Accruals and deferred income | 2,150 |  | 2,025
| 13,297 |  | 12,537

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,900

The Company received on the 10th September 2020 a Bounce Back Loan (BBL) by the bank. This loan is payable in six years with an interest rate of 2.5% per annum.
No interest was due for the first 12 months and no capital re-payments.
The Company made the first repayment before acepting the offer of Pay as you Grow (PAYG) Bounce Back Loan on the 26th October 2021. Under this offer it has accepted to take a full repayment holiday for six months and to extend the term of the loan by six months. All the other terms of the Bounce Back Loan remain the same.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5