Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07008670 Mr A Vircavs Mrs H Vircavs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07008670 2024-09-30 07008670 2025-09-30 07008670 2024-10-01 2025-09-30 07008670 frs-core:CurrentFinancialInstruments 2025-09-30 07008670 frs-core:Non-currentFinancialInstruments 2025-09-30 07008670 frs-core:NetGoodwill 2025-09-30 07008670 frs-core:NetGoodwill 2024-10-01 2025-09-30 07008670 frs-core:NetGoodwill 2024-09-30 07008670 frs-core:MotorVehicles 2024-10-01 2025-09-30 07008670 frs-core:PlantMachinery 2025-09-30 07008670 frs-core:PlantMachinery 2024-10-01 2025-09-30 07008670 frs-core:PlantMachinery 2024-09-30 07008670 frs-core:ShareCapital 2025-09-30 07008670 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07008670 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07008670 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07008670 frs-bus:SmallEntities 2024-10-01 2025-09-30 07008670 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07008670 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07008670 frs-bus:Director1 2024-10-01 2025-09-30 07008670 frs-bus:Director1 2024-09-30 07008670 frs-bus:Director1 2025-09-30 07008670 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 07008670 frs-countries:EnglandWales 2024-10-01 2025-09-30 07008670 2023-09-30 07008670 2024-09-30 07008670 2023-10-01 2024-09-30 07008670 frs-core:CurrentFinancialInstruments 2024-09-30 07008670 frs-core:Non-currentFinancialInstruments 2024-09-30 07008670 frs-core:ShareCapital 2024-09-30 07008670 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07008670
APV Boiler Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
APV Boiler Services Ltd
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
APV Boiler Services Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07008670
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 22,648 18,447
22,648 18,447
CURRENT ASSETS
Stocks 6 4,230 6,567
Debtors 7 38,530 36,917
Cash at bank and in hand 15,233 4,310
57,993 47,794
Creditors: Amounts Falling Due Within One Year 8 (68,084 ) (56,542 )
NET CURRENT ASSETS (LIABILITIES) (10,091 ) (8,748 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,557 9,699
Creditors: Amounts Falling Due After More Than One Year 9 - (5,582 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,303 ) (3,466 )
NET ASSETS 8,254 651
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 8,154 551
SHAREHOLDERS' FUNDS 8,254 651
Page 1
Page 2
APV Boiler Services Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 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 A Vircavs
Director
19 May 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
APV Boiler Services Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
APV Boiler Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07008670 . The registered office is 32 Yarnton Road, Kidlington, Oxfordshire, OX5 1AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in pounds sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Revenue from contracts for the provision of plumbing and heating 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. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 25% reducing balance
Motor Vehicles 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.6. 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.
Page 3
Page 4
APV Boiler Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless an arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2.8. 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.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
APV Boiler Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 60,000
As at 30 September 2025 60,000
Amortisation
As at 1 October 2024 60,000
As at 30 September 2025 60,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 October 2024 46,438
Additions 9,000
As at 30 September 2025 55,438
Depreciation
As at 1 October 2024 27,991
Provided during the period 4,799
As at 30 September 2025 32,790
Net Book Value
As at 30 September 2025 22,648
As at 1 October 2024 18,447
Page 5
Page 6
APV Boiler Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Stocks
2025 2024
£ £
Stock 4,230 6,567
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 33,294 599
Other debtors 5,236 36,318
38,530 36,917
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 32,059 21,759
Bank loans and overdrafts 5,582 16,309
Other creditors 2,488 2,537
Taxation and social security 27,955 15,937
68,084 56,542
The bank overdraft is secured by a personal guarantee given by the director.
As at the year end, £5,582 (2024 - £8,278) included within bank loans, is in respect of the Bounce Back Loan scheme which is secured by the UK government. 
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,582
As at the year end, £0 (2024 - £5,582) included within bank loans, is in respect of the Bounce Back Loan scheme which is secured by the UK government. 
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6
Page 7
APV Boiler Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Anton Vircavs 6,325 - 6,325 - -
The above loan is unsecured, interest free and repayable on demand.
Page 7