Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12029660 Mr David Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12029660 2024-06-30 12029660 2025-06-30 12029660 2024-07-01 2025-06-30 12029660 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 12029660 frs-core:OtherResidualIntangibleAssets 2025-06-30 12029660 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 12029660 frs-core:OtherResidualIntangibleAssets 2024-06-30 12029660 frs-core:PlantMachinery 2025-06-30 12029660 frs-core:PlantMachinery 2024-07-01 2025-06-30 12029660 frs-core:PlantMachinery 2024-06-30 12029660 frs-core:RevaluationReserve 2024-07-01 2025-06-30 12029660 frs-core:RevaluationReserve 2024-06-30 12029660 frs-core:RevaluationReserve 2025-06-30 12029660 frs-core:ShareCapital 2025-06-30 12029660 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 12029660 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 12029660 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12029660 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12029660 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12029660 frs-bus:SmallEntities 2024-07-01 2025-06-30 12029660 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12029660 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12029660 frs-bus:Director1 2024-07-01 2025-06-30 12029660 frs-countries:EnglandWales 2024-07-01 2025-06-30 12029660 2023-06-30 12029660 2024-06-30 12029660 2023-07-01 2024-06-30 12029660 frs-core:CurrentFinancialInstruments 2024-06-30 12029660 frs-core:RevaluationReserve 2024-06-30 12029660 frs-core:ShareCapital 2024-06-30 12029660 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 12029660
Balders Controls Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Taxave Limited
59 Gales Drive
Crawley
RH10 1QA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12029660
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,741 -
Tangible Assets 5 10,114 13,485
50,855 13,485
CURRENT ASSETS
Stocks 6 - 40,525
Cash at bank and in hand 100 100
100 40,625
Creditors: Amounts Falling Due Within One Year 8 (33,343 ) (32,210 )
NET CURRENT ASSETS (LIABILITIES) (33,243 ) 8,415
TOTAL ASSETS LESS CURRENT LIABILITIES 17,612 21,900
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,921 ) (2,562 )
NET ASSETS 15,691 19,338
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 216 -
Profit and Loss Account 15,375 19,238
SHAREHOLDERS' FUNDS 15,691 19,338
Page 1
Page 2
For the year ending 30 June 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 David Baldwin
Director
30th June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Balders Controls Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12029660 . The registered office is 59 Gales Drive, Three Bridges, Crawley, West Sussex, RH10 1QA.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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 25% Reducing Balance
2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 July 2024 -
Additions 40,525
Revaluations 216
As at 30 June 2025 40,741
Net Book Value
As at 30 June 2025 40,741
As at 1 July 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2024 39,286
As at 30 June 2025 39,286
Depreciation
As at 1 July 2024 25,801
Provided during the period 3,371
As at 30 June 2025 29,172
Net Book Value
As at 30 June 2025 10,114
As at 1 July 2024 13,485
Page 4
Page 5
6. Stocks
2025 2024
£ £
Stock - 40,525
7. Debtors
2025 2024
£ £
Due within one year
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 33,343 31,759
Taxation and social security - 451
33,343 32,210
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 July 2024 - 19,238
Loss for year - (3,863)
Surplus on revaluation 216 -
Other comprehensive income for the year 216 -
Total comprehensive income for the year 216 (3,863 )
As at 30 June 2025 216 15,375
Page 5