Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08287147 Mr Hitesh Shah Mrs Sumitra Shah Mr Sailesh Shah Mr Jayesh Pandya Jayesh Pandya 11-12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08287147 2024-07-31 08287147 2025-07-31 08287147 2024-08-01 2025-07-31 08287147 frs-core:CurrentFinancialInstruments 2025-07-31 08287147 frs-core:ShareCapital 2025-07-31 08287147 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08287147 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08287147 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08287147 frs-bus:SmallEntities 2024-08-01 2025-07-31 08287147 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08287147 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08287147 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 08287147 frs-bus:OrdinaryShareClass1 2025-07-31 08287147 1 2024-08-01 2025-07-31 08287147 frs-bus:Director1 2024-08-01 2025-07-31 08287147 frs-bus:Director2 2024-08-01 2025-07-31 08287147 frs-bus:Director3 2024-08-01 2025-07-31 08287147 frs-bus:Director4 2024-08-01 2025-07-31 08287147 frs-countries:EnglandWales 2024-08-01 2025-07-31 08287147 2023-07-31 08287147 2024-07-31 08287147 2023-08-01 2024-07-31 08287147 frs-core:CurrentFinancialInstruments 2024-07-31 08287147 frs-core:ShareCapital 2024-07-31 08287147 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08287147 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31
Registered number: 08287147
Flemmings Financial Planning Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08287147
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Work in progress 4 84,225 85,118
Debtors 5 1,015,760 864,963
Cash at bank and in hand 8,211 79,139
1,108,196 1,029,220
Creditors: Amounts Falling Due Within One Year 6 (91,284 ) (25,272 )
NET CURRENT ASSETS (LIABILITIES) 1,016,912 1,003,948
TOTAL ASSETS LESS CURRENT LIABILITIES 1,016,912 1,003,948
NET ASSETS 1,016,912 1,003,948
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,016,812 1,003,848
SHAREHOLDERS' FUNDS 1,016,912 1,003,948
For the year ending 31 July 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 Jayesh Pandya
Director
11 June 2026
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Flemmings Financial Planning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08287147 . The registered office is 76 Canterbury Road, Croydon, Surrey, CR0 3HA.
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 estimated customer returns, 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. 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.
2.4. 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 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 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: 4 (2024: 8)
4 8
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4. Work in progress
2025 2024
£ £
Work in progress 84,225 85,118
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,544 26,480
Prepayments and accrued income 8,972 7,354
Other debtors 144,244 225,129
184,760 258,963
Due after more than one year
Amounts owed by parent company 831,000 606,000
1,015,760 864,963
As restated.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,281 4,498
Corporation tax 6,886 3,487
Other taxes and social security 882 1,288
Other creditors 257 409
Accruals and deferred income 76,978 15,590
91,284 25,272
As restated.
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Related Party Transactions
During the year the following related party transactions subsisted;
Affinity Associates (Flemmings) Limited - Related Party
During the year the Company advanced £144,115 (2024: £Nil) to the related party.
During the year amounts repaid by the related party amounted to £Nil (2024: £Nil).
As at the year end amounts owed by the related party amounted to £144,115 (2024: £Nil).
This loan is repayable upon demand.
Affinity Group Financial Services Limited - Parent Company
The Company is claiming exemption from disclosing transactions with its Parent Company, as permitted under Section 33.1A of FRS102.
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9. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Affinity Group Financial Services Limited . Affinity Group Financial Services Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 11-12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB . The controlling party is Jayesh Pandya who controls 50% of the shares of Flemmings Financial Planning Limited .
10. Transition to FRS 102
During the year the Company transitioned from FRS105 to FRS102.
There were no changes to the previously reported profits of the business.
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