Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 03478389 Mr Bryan Saull Mr B Saull true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03478389 2024-11-30 03478389 2025-11-30 03478389 2024-12-01 2025-11-30 03478389 frs-core:PlantMachinery 2024-12-01 2025-11-30 03478389 frs-core:ShareCapital 2025-11-30 03478389 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03478389 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03478389 frs-bus:AbridgedAccounts 2024-12-01 2025-11-30 03478389 frs-bus:SmallEntities 2024-12-01 2025-11-30 03478389 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03478389 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03478389 1 2024-12-01 2025-11-30 03478389 frs-core:DeferredTaxation 2024-12-01 2025-11-30 03478389 frs-core:DeferredTaxation 2024-11-30 03478389 frs-core:DeferredTaxation 2025-11-30 03478389 frs-bus:Director1 2024-12-01 2025-11-30 03478389 frs-countries:EnglandWales 2024-12-01 2025-11-30 03478389 2023-11-30 03478389 2024-11-30 03478389 2023-12-01 2024-11-30 03478389 frs-core:ShareCapital 2024-11-30 03478389 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 03478389
Vannmoor Engineering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
AW Accountancy and Tax Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03478389
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,892 2,525
1,892 2,525
CURRENT ASSETS
Stocks 60,490 78,153
Debtors 93,557 76,498
Cash at bank and in hand 601,592 543,571
755,639 698,222
Creditors: Amounts Falling Due Within One Year (113,690 ) (130,882 )
NET CURRENT ASSETS (LIABILITIES) 641,949 567,340
TOTAL ASSETS LESS CURRENT LIABILITIES 643,841 569,865
PROVISIONS FOR LIABILITIES
Deferred Taxation 5 (448 ) (589 )
NET ASSETS 643,393 569,276
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 643,391 569,274
SHAREHOLDERS' FUNDS 643,393 569,276
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For the year ending 30 November 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Bryan Saull
Director
05/08/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Vannmoor Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03478389 . The registered office is Vannmoor Estate Vann Lane, Hambledon, Godalming, Surrey, GU8 4EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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.
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 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: 1 (2024: 1)
1 1
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4. Tangible Assets
Total
£
Cost
As at 1 December 2024 14,885
As at 30 November 2025 14,885
Depreciation
As at 1 December 2024 12,360
Provided during the period 633
As at 30 November 2025 12,993
Net Book Value
As at 30 November 2025 1,892
As at 1 December 2024 2,525
5. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2025 2024
£ £
Other timing differences 448 589
6. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2024 589 589
Deferred taxation (141 ) (141 )
Balance at 30 November 2025 448 448
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
As at 30 November 2025, the company owed Mr B Saull, the sole director and shareholder of the company, £29,714 (2024 - £29,514). 
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr B Saull by virtue of his ownership of 100% of the issued share capital in the company.
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