Acorah Software Products - Accounts Production 19.3.550 false true true 31 July 2024 1 April 2023 false 1 August 2024 31 July 2025 31 July 2025 10474614 Mr Andrew Bennett Mr Johan Osborne true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10474614 2024-07-31 10474614 2025-07-31 10474614 2024-08-01 2025-07-31 10474614 frs-core:CurrentFinancialInstruments 2025-07-31 10474614 frs-core:Non-currentFinancialInstruments 2025-07-31 10474614 frs-core:ComputerEquipment 2025-07-31 10474614 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10474614 frs-core:ComputerEquipment 2024-07-31 10474614 frs-core:FurnitureFittings 2025-07-31 10474614 frs-core:FurnitureFittings 2024-08-01 2025-07-31 10474614 frs-core:FurnitureFittings 2024-07-31 10474614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 10474614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 10474614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 10474614 frs-core:MotorVehicles 2025-07-31 10474614 frs-core:MotorVehicles 2024-08-01 2025-07-31 10474614 frs-core:MotorVehicles 2024-07-31 10474614 frs-core:PlantMachinery 2025-07-31 10474614 frs-core:PlantMachinery 2024-08-01 2025-07-31 10474614 frs-core:PlantMachinery 2024-07-31 10474614 frs-core:ShareCapital 2025-07-31 10474614 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10474614 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10474614 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10474614 frs-bus:SmallEntities 2024-08-01 2025-07-31 10474614 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10474614 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10474614 1 2024-08-01 2025-07-31 10474614 frs-bus:Director1 2024-08-01 2025-07-31 10474614 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 10474614 frs-countries:EnglandWales 2024-08-01 2025-07-31 10474614 2023-03-31 10474614 2024-07-31 10474614 2023-04-01 2024-07-31 10474614 frs-core:CurrentFinancialInstruments 2024-07-31 10474614 frs-core:Non-currentFinancialInstruments 2024-07-31 10474614 frs-core:ShareCapital 2024-07-31 10474614 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10474614
Arb Commercial Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10474614
31 July 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,711 54,978
36,711 54,978
CURRENT ASSETS
Debtors 5 345,639 245,818
Cash at bank and in hand 20,178 13,486
365,817 259,304
Creditors: Amounts Falling Due Within One Year 6 (2,913,230 ) (2,483,340 )
NET CURRENT ASSETS (LIABILITIES) (2,547,413 ) (2,224,036 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,510,702 ) (2,169,058 )
Creditors: Amounts Falling Due After More Than One Year 7 - (12,138 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,178 ) (11,930 )
NET LIABILITIES (2,519,880 ) (2,193,126 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (2,519,980 ) (2,193,226 )
SHAREHOLDERS' FUNDS (2,519,880) (2,193,126)
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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 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 Andrew Bennett
Director
27/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Arb Commercial Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10474614 . The registered office is 330 Lincoln Road, Peterborough, PE1 2NA.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which assumes that the companywill continue in operation existence for the foreseeable future. The validity of this assumption dependsupon an improvement in the company's trading position and continued financial support from its owner.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates andassumptions that affect the amounts reported. These estimates and judgements are continually reviewedand are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
No significant judgements (apart from those involving estimations) have been made by management inthe process of applying the entity's accounting policies and preparing these financial statements.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or other sources of estimationuncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assetsand liabilities within the next financial year.
2.4. 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.
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:
Leasehold 20% WDV
Plant & Machinery 15% WDV
Motor Vehicles 20% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 8)
10 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2024 101,922 23,350 241,717 13,400
Additions - - 3,665 -
Disposals - - (43,436 ) -
As at 31 July 2025 101,922 23,350 201,946 13,400
Depreciation
As at 1 August 2024 101,230 15,559 208,125 6,675
Provided during the period 692 1,169 4,040 1,097
Disposals - - (29,429 ) -
As at 31 July 2025 101,922 16,728 182,736 7,772
Net Book Value
As at 31 July 2025 - 6,622 19,210 5,628
As at 1 August 2024 692 7,791 33,592 6,725
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Page 5
Computer Equipment Total
£ £
Cost
As at 1 August 2024 18,717 399,106
Additions - 3,665
Disposals - (43,436 )
As at 31 July 2025 18,717 359,335
Depreciation
As at 1 August 2024 12,539 344,128
Provided during the period 927 7,925
Disposals - (29,429 )
As at 31 July 2025 13,466 322,624
Net Book Value
As at 31 July 2025 5,251 36,711
As at 1 August 2024 6,178 54,978
5. Debtors
31 July 2025 31 July 2024
£ £
Due within one year
Trade debtors 340,149 243,678
Other debtors 5,490 2,140
345,639 245,818
6. Creditors: Amounts Falling Due Within One Year
31 July 2025 31 July 2024
£ £
Trade creditors 24,897 20,168
Bank loans and overdrafts 10,750 10,000
Amounts owed to group undertakings 1,083,004 1,079,220
Other creditors 1,792,348 1,369,114
Taxation and social security 2,231 4,838
2,913,230 2,483,340
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2025 31 July 2024
£ £
Bank loans - 12,138
8. Share Capital
31 July 2025 31 July 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
As at the balance sheet date the company owed a director £1,776,209 (2024:£1,647,640)
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Dr A R Bennett.
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