Acorah Software Products - Accounts Production 19.3.550 false true 29 July 2024 30 July 2023 false 30 July 2024 28 July 2025 28 July 2025 09142922 Mrs Lucy Kornecki Mr Pasquale Kornecki iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09142922 2024-07-29 09142922 2025-07-28 09142922 2024-07-30 2025-07-28 09142922 frs-core:CurrentFinancialInstruments 2025-07-28 09142922 frs-core:Non-currentFinancialInstruments 2025-07-28 09142922 frs-core:FurnitureFittings 2025-07-28 09142922 frs-core:FurnitureFittings 2024-07-30 2025-07-28 09142922 frs-core:FurnitureFittings 2024-07-29 09142922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-28 09142922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-30 2025-07-28 09142922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-29 09142922 frs-core:PlantMachinery 2025-07-28 09142922 frs-core:PlantMachinery 2024-07-30 2025-07-28 09142922 frs-core:PlantMachinery 2024-07-29 09142922 frs-core:ShareCapital 2025-07-28 09142922 frs-core:RetainedEarningsAccumulatedLosses 2025-07-28 09142922 frs-bus:PrivateLimitedCompanyLtd 2024-07-30 2025-07-28 09142922 frs-bus:FilletedAccounts 2024-07-30 2025-07-28 09142922 frs-bus:SmallEntities 2024-07-30 2025-07-28 09142922 frs-bus:AuditExempt-NoAccountantsReport 2024-07-30 2025-07-28 09142922 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-30 2025-07-28 09142922 frs-bus:Director1 2024-07-30 2025-07-28 09142922 frs-bus:Director2 2024-07-30 2025-07-28 09142922 frs-countries:EnglandWales 2024-07-30 2025-07-28 09142922 2023-07-29 09142922 2024-07-29 09142922 2023-07-30 2024-07-29 09142922 frs-core:CurrentFinancialInstruments 2024-07-29 09142922 frs-core:Non-currentFinancialInstruments 2024-07-29 09142922 frs-core:ShareCapital 2024-07-29 09142922 frs-core:RetainedEarningsAccumulatedLosses 2024-07-29
Registered number: 09142922
Arlson Psychological Services Limited
Unaudited Financial Statements
For The Year Ended 28 July 2025
Buxton Accounting LLP
Arlson Psychological Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Arlson Psychological Services Limited
Company Information
For The Year Ended 28 July 2025
Company Information

Directors | Mrs Lucy Kornecki
| Mr Pasquale Kornecki
Company Number | 09142922
Registered Office | 9-11 Tatton Street
| Knutsford
| Cheshire
| WA16 6AB
Accountants | Buxton Accounting LLP
| Chartered Accountants
| 98 Middlewich Road
| Northwich
| Cheshire
| CW9 7DA

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Page 2
Arlson Psychological Services Limited
Balance Sheet
As At 28 July 2025
Balance Sheet
Registered number: 09142922

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 241,920 |  | 240,869
|  |  | 241,920 |  | 240,869
CURRENT ASSETS
Debtors | 6 | 116,650 |  | 74,685 |
Cash at bank and in hand |  | 186,468 |  | 205,377 |
|  | 303,118 |  | 280,062 |
Creditors: Amounts Falling Due Within One Year | 7 | (227,726 ) |  | (253,202 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75,392 |  | 26,860
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 317,312 |  | 267,729
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,958 ) |  | (48,708 )
NET ASSETS |  |  | 304,354 |  | 219,021
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 304,254 |  | 218,921
SHAREHOLDERS' FUNDS |  |  | 304,354 |  | 219,021

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Arlson Psychological Services Limited
Balance Sheet (continued)
As At 28 July 2025
For the year ending 28 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

Mrs Lucy Kornecki Director
16/07/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
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Arlson Psychological Services Limited
Notes to the Financial Statements
For The Year Ended 28 July 2025
Notes to the Financial Statements
1. General Information
Arlson Psychological Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09142922 . The registered office is 9-11 Tatton Street, Knutsford, Cheshire, WA16 6AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared under the historic cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold | 0%
Office equipment | 25% on cost
Fixtures & Fittings | 25% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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 and loss.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date if inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit and loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
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Arlson Psychological Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 July 2025
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled of the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity., in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.6. Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7. Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from this estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised were the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
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Arlson Psychological Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 July 2025
4. Tax on Profit

| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 25.0% | 25.0% | 79,748 |  | 85,809
Total tax charge for the period | 79,748 |  | 85,809

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit before tax | 320,014 |  | 346,486
Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate) | 80,003 |  | 86,621
Goodwill/depreciation not allowed for tax | 5,245 |  | 3,878
Capital allowances | (5,500 ) |  | (4,690 )
Total tax charge for the period | 79,748 |  | 85,809

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Office equipment | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 30 July 2024 | 211,548 | 8,966 | 66,814 | 287,328
Additions | - | 15,311 | 6,720 | 22,031
As at 28 July 2025 | 211,548 | 24,277 | 73,534 | 309,359
Depreciation
As at 30 July 2024 | - | 7,458 | 39,001 | 46,459
Provided during the period | - | 4,582 | 16,398 | 20,980
As at 28 July 2025 | - | 12,040 | 55,399 | 67,439
Net Book Value
As at 28 July 2025 | 211,548 | 12,237 | 18,135 | 241,920
As at 30 July 2024 | 211,548 | 1,508 | 27,813 | 240,869

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Arlson Psychological Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 59,450 |  | 24,685
Other debtors | 7,200 |  | -
| 66,650 |  | 24,685
Due after more than one year
Other debtors | 50,000 |  | 50,000
| 116,650 |  | 74,685

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,860 |  | 47,363
Bank loans and overdrafts | 35,750 |  | 35,750
Other creditors | 77,935 |  | 80,794
Taxation and social security | 83,181 |  | 89,295
| 227,726 |  | 253,202

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,958 |  | 48,708

9. Share Capital

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

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