Acorah Software Products - Accounts Production 19.2.450 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12120094 Mr Richard Baldock Mr Darren Skulsky iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12120094 2024-07-31 12120094 2025-07-31 12120094 2024-08-01 2025-07-31 12120094 frs-core:ShareCapital 2025-07-31 12120094 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12120094 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12120094 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 12120094 frs-bus:SmallEntities 2024-08-01 2025-07-31 12120094 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12120094 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12120094 frs-bus:Director1 2024-08-01 2025-07-31 12120094 frs-bus:Director2 2024-08-01 2025-07-31 12120094 frs-countries:EnglandWales 2024-08-01 2025-07-31 12120094 2023-07-31 12120094 2024-07-31 12120094 2023-08-01 2024-07-31 12120094 frs-core:ShareCapital 2024-07-31 12120094 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12120094
RADIOAKTIVEFILM LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
RADIOAKTIVEFILM LTD
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
RADIOAKTIVEFILM LTD
Abridged Statement of Financial Position
As At 31 July 2025
Abridged Statement of Financial Position
Registered number: 12120094

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors |  | 444,266 |  | 438,448 |
Investments |  | 2,799 |  | 2,799 |
Cash at bank and in hand |  | 27,152 |  | 2,798 |
|  | 474,217 |  | 444,045 |
Creditors: Amounts Falling Due Within One Year |  | (402,784 ) |  | (379,306 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 71,433 |  | 64,739
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 71,433 |  | 64,739
NET ASSETS |  |  | 71,433 |  | 64,739
CAPITAL AND RESERVES
Called up share capital | 4 |  | 100 |  | 100
Income Statement |  |  | 71,333 |  | 64,639
SHAREHOLDERS' FUNDS |  |  | 71,433 |  | 64,739

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RADIOAKTIVEFILM LTD
Abridged Statement of Financial Position (continued)
As At 31 July 2025
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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Richard Baldock Director
3 July 2026

The notes on pages 3 to 5 form part of these financial statements.
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RADIOAKTIVEFILM LTD
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
RADIOAKTIVEFILM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12120094 . The registered office is Oakfield House, Bollington Lane, Nether Alderley, Macclesfield, Cheshire, SK10 4TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified to include the revaluation of freehold properties and certain financial instruments at fair value, in accordance with FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Fixed asset investments
lnterests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits fiom its activities.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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.
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.
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RADIOAKTIVEFILM LTD
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial lnstruments' and Section 12 'Other Financial lnstruments lssues' 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 ofiset, 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 transaclion 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.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabiIities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the 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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. lf not, they are presented as non-cunent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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RADIOAKTIVEFILM LTD
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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.
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 | 2 |  | 2
| 2 |  | 2

4. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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