Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04928022 Mr Philip John BOYCE Mr Philip John BOYCE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04928022 2024-10-31 04928022 2025-10-31 04928022 2024-11-01 2025-10-31 04928022 frs-core:CurrentFinancialInstruments 2025-10-31 04928022 frs-core:Non-currentFinancialInstruments 2025-10-31 04928022 frs-core:BetweenOneFiveYears 2025-10-31 04928022 frs-core:ComputerEquipment 2025-10-31 04928022 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04928022 frs-core:ComputerEquipment 2024-10-31 04928022 frs-core:MotorVehicles 2025-10-31 04928022 frs-core:MotorVehicles 2024-11-01 2025-10-31 04928022 frs-core:MotorVehicles 2024-10-31 04928022 frs-core:PlantMachinery 2025-10-31 04928022 frs-core:PlantMachinery 2024-11-01 2025-10-31 04928022 frs-core:PlantMachinery 2024-10-31 04928022 frs-core:WithinOneYear 2025-10-31 04928022 frs-core:ShareCapital 2025-10-31 04928022 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04928022 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04928022 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04928022 frs-bus:SmallEntities 2024-11-01 2025-10-31 04928022 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04928022 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04928022 1 2024-11-01 2025-10-31 04928022 frs-bus:Director1 2024-11-01 2025-10-31 04928022 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04928022 frs-countries:EnglandWales 2024-11-01 2025-10-31 04928022 2023-10-31 04928022 2024-10-31 04928022 2023-11-01 2024-10-31 04928022 frs-core:CurrentFinancialInstruments 2024-10-31 04928022 frs-core:Non-currentFinancialInstruments 2024-10-31 04928022 frs-core:BetweenOneFiveYears 2024-10-31 04928022 frs-core:WithinOneYear 2024-10-31 04928022 frs-core:ShareCapital 2024-10-31 04928022 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04928022
Avalon Abseiling Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
BUTT & CO ACCOUNTANTS LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04928022
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,656 27,038
13,656 27,038
CURRENT ASSETS
Stocks 5 94,456 104,979
Debtors 6 1,129,226 1,086,955
Cash at bank and in hand 26,420 46,486
1,250,102 1,238,420
Creditors: Amounts Falling Due Within One Year 7 (490,449 ) (409,037 )
NET CURRENT ASSETS (LIABILITIES) 759,653 829,383
TOTAL ASSETS LESS CURRENT LIABILITIES 773,309 856,421
Creditors: Amounts Falling Due After More Than One Year 8 (282,035 ) (242,474 )
NET ASSETS 491,274 613,947
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 491,272 613,945
SHAREHOLDERS' FUNDS 491,274 613,947
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For the year ending 31 October 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 Philip John BOYCE
Director
28/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Avalon Abseiling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04928022 . The registered office is Avalon House 45 Tallon Road, Hutton, Brentwood, Essex, CM13 1TG.
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 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.
2.3. 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% Straight Line
Motor Vehicles 25% Straight Line
Office Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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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. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any
impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial
liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised
cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 21)
13 21
4. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 November 2024 16,875 198,289 25,439 240,603
Additions - - 544 544
Disposals - (21,995 ) - (21,995 )
As at 31 October 2025 16,875 176,294 25,983 219,152
...CONTINUED
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Depreciation
As at 1 November 2024 14,125 174,001 25,439 213,565
Provided during the period 1,500 8,476 136 10,112
Disposals - (18,181 ) - (18,181 )
As at 31 October 2025 15,625 164,296 25,575 205,496
Net Book Value
As at 31 October 2025 1,250 11,998 408 13,656
As at 1 November 2024 2,750 24,288 - 27,038
5. Stocks
2025 2024
£ £
Stock 94,456 104,979
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 300,225 167,239
Amounts owed by group undertakings 772,774 840,960
Other debtors 56,227 78,756
1,129,226 1,086,955
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,272 15,991
Trade creditors 153,622 204,397
Bank loans and overdrafts 123,417 61,667
Other creditors 13,862 17,596
Taxation and social security 194,276 109,386
490,449 409,037
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,029 13,951
Bank loans 21,212 57,576
Other loans 85,417 -
Amounts owed to group undertakings 168,377 170,947
282,035 242,474
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,272 15,991
Later than one year and not later than five years 7,029 13,951
12,301 29,942
12,301 29,942
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Ultimate Parent Undertaking and Controlling Party
The company's ultimate controlling party is Avalonpro Group Limited, a company incorporated in the UK.
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